hmrc manuals
vat on sale of residential property ukvat option to tax
vat notice 742a
vat guidance notes
vat on residential property
vat on sale of land with planning permission
vat manual pdf

Complete this form only to notify your decision to opt to tax land and buildings. If you're completing this form as part of an online application for VATHMRC have recently updated their internal VAT manual to clarify the “place of supply” rules for services. This is one of the most complex areas of VAT The option to tax: differences between opted and unopted properties. HMRC gives further guidance in its internal VAT manual (see HMRC: VATLP22000: hmrc.gov.uk/manuals/vconstmanual/index.htm. Welcome to the HMRC Manuals - Croner-i's database of tax and VAT guidance manuals (the former Revenue and former Customs manuals). These have been enhanced