VAT: option to tax enquiries

Email, call or write to HMRC for help on deciding how to tax land or buildings for VAT purposes.

Email

Email HMRC with a question about opting to tax land or buildings for VAT purposes: optiontotaxnationalunit@hmrc.gov.uk

Phone

Call HMRC for help on opting to tax land or buildings for VAT purposes.

You바카라 사이트™ll need your:

  • VAT registration number
  • postcode

You can also find information about your VAT account in your business tax account.

Telephone: 0300 200 3700

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.

Find out about call charges

Post

Write to HMRC about opting to tax if you바카라 사이트™re unable to send an email.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom

Guidance

HMRC contacts

Updates to this page

Published 14 May 2025