VAT Property Solutions
Note: 43
In order to exlcude a new building on opted land from being covered by the existing option, you must notify the exclusion (Cert 6F) BEFORE THE EARLIEST OF the following times: the first grant of an interest; the first use of the building; or completion of the building. HMRC will NOT accept a late notification under any circumstances. N.B. You can only notify the exclusion once construction has progressed beyond foundation level.
Contact: info@4eyesltd.co.uk Telephone: Phillip Henwood - 0044 (0)7793 707 839
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