For the purposes of VAT, the term 'land' includes any buildings or structures permanently affixed to it. Once a taxpayer has Opted to Tax ("OTT") its supplies in relation to the land or buildings will normally be standard-rated and it can usually recover VAT incurred in making those supplies.
HMRC's OTT department are experiencing significant delays in issuing certificates. To streamline the system HMRC are now offering to issue electronic copies provided the following statements are included in an email request:
You understand and accept the risks associated with corresponding via email and
You are content for HMRC to send this sensitive information to you via email
Plus confirmation of the email address and to whom you would like it addressed.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
