HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (covid-19) to reflect the further extension of the period during which an option to tax can be notified within 90 days of the date the decision to opt was made (rather than 30 days). This temporary change now applies to decisions made between 15 February 2020 and 30 June 2021 (rather than ending on 31 March 2021, as previously announced).
HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (covid-19) to reflect the further extension of the period during which an option to tax can be notified within 90 days of the date the decision to opt was made (rather than 30 days). This temporary change now applies to decisions made between 15 February 2020 and 30 June 2021 (rather than ending on 31 March 2021, as previously announced).
