Form

Tell HMRC about land and property supplies you're making

Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
21 July 2021 — See all updates

Documents

Registration - land and property (VAT5L)

Ref: VAT5L (v2.1) PDF, 201KB, 1 page

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Details

Use form VAT5L to tell HMRC about the specific nature of the land and property supplies you’re making. If you do not give all of the information with your completed VAT5L, your application will be delayed.

Email HMRC to ask for this form in Welsh (Cymraeg).

Unless you’re opting to tax a supply of either bare land or commercial property, for developing or working on your own land or property, you may be asked to give:

  • third party evidence that you own, intend to purchase or acquire, or have a beneficial interest in the land or property (for example Land Registry documents or a lease or solicitors correspondence)
  • a copy of the relevant planning application, planning permission or prior approval notice from the council under permitted development rights - if you do not have this send third party evidence showing your intended activities for the development of land or property (for example copies of architect’s drawings or pre-application advice)
  • if applicable, a copy of any expired planning permission with evidence to show that the development started within the permitted time frame, or evidence that you have reapplied for planning permission
  • additional evidence or information you would like HMRC to take into account that shows you are making or intending to make taxable supplies of land or property

HMRC will then be able to verify that you’re making some taxable supplies and that you’re entitled to register for VAT.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it.

Contact the Online Services helpdesk if you have problems opening or saving the form.

Land and property (VAT Notice 742) explains about the VAT liability of the more common land and property transactions and about legal and beneficial ownership at paragraph 7.1 which will help you complete the ‘Beneficial owner’ question on the VAT5L form.

VAT Notice 708: buildings and construction explains at Section 14 the meaning of residential property which can include ‘relevant residential’ property such as a care home. If you are converting a former public house or hotel which, before conversion, includes living accommodation for the owner, manager or staff you should refer to Section 5.

Opting to tax land and buildings (VAT Notice 742A) explains the effect of an option to tax and will help you to decide whether to exercise that option.

Tell HMRC about an option to tax land and buildings using form VAT1614A.

Apply for permission to opt to tax land or buildings using form VAT1614H.

Published 4 April 2014
Last updated 21 July 2021 + show all updates

  1. The return address on the VAT5L form has been updated.

  2. Updated with information that's needed when completing form VAT5L for developing or working on your own land or property.

  3. Form updated to address feedback received from customers that had difficulty with some of the questions to reduce errors. Wording improved to overcome the issues

  4. First published.

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