To ease the compliance requirements for businesses during the pandemic, HMRC has further extended the timeline to notify the decision to opt to tax land and buildings to 90 days from the date the decision to opt was made. This applies to decisions made between 15 February 2020 and 31 March 2021 (having previously only applied until 31 October 2020).
To ease the compliance requirements for businesses during the pandemic, HMRC has further extended the timeline to notify the decision to opt to tax land and buildings to 90 days from the date the decision to opt was made. This applies to decisions made between 15 February 2020 and 31 March 2021 (having previously only applied until 31 October 2020).
