
Option to Tax / VAT
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There are special VAT rules that apply to commercial properties. If you wish to recover VAT on any costs relating to commercial property e.g. repairs / redevelopment, you will need to opt to tax the land for VAT.
However, once you have opted to tax the land, all sales / leases of the land will be subject to VAT. If you do not opt to tax the land, those supplies will be exempt from VAT.
Our services include:
- Advising on whether it is beneficial for your business to opt to tax its commercial property
- Preparing and filing options to tax with HMRC
- Transfers of a Going Concern (TOGC)
- Real estate elections
- Partial Exemption calculation if you provide mixed supply (I.e. Exempt supply and Standard Rated supply)
- Liaise with HMRC for any enquiries
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