Policy paper

Revenue and Customs Brief 1 (2023): changes in processing option to tax forms by the option to tax national unit

This brief sets out changes to the option to tax forms from 1 February 2023.

• From: HM Revenue & Customs
• Published: 11 January 2023
• Last updated: 13 January 2023
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  1. 13 January 2023

     Changes to the receipt of an option to tax notification will not impact how HMRC handles belated notifications has been added. The section about confirming the existence of an option to tax has been updated — if the conditions are met, we will ask you to provide details for the associated land or property, or both.

  2. 11 January 2023

     First published.

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Changes in processing option to tax forms

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This brief explains changes for the option to tax notification process being put in place from 1 February 2023, following a period of consultation.