HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (covid-19) extending n the temporary changes to the time limit and rules for notifying an option to tax land and buildings. HMRC had already extended the time limit for notification to 90 days from the date the decision to opt was made for all decisions made between 15 February 2020 and 30 June 2021. HMRC has now further temporarily extended the time limit to 90 days from the date the decision to opt was made for decisions made between 15 February 2020 and 31 July 2021. Notifications can be emailed to optiontotaxnationalunit@hmrc.gov.uk.
HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (covid-19) extending n the temporary changes to the time limit and rules for notifying an option to tax land and buildings. HMRC had already extended the time limit for notification to 90 days from the date the decision to opt was made for all decisions made between 15 February 2020 and 30 June 2021. HMRC has now further temporarily extended the time limit to 90 days from the date the decision to opt was made for decisions made between 15 February 2020 and 31 July 2021. Notifications can be emailed to optiontotaxnationalunit@hmrc.gov.uk.
