HMRC once again accepting notifications of options to tax land and buildings by email

Having previously advised that only postal applications would be accepted, HMRC’s website has now revised its guidance to confirm that notifications of options to tax land and buildings can be submitted to an email address (optiontotaxnationalunit@hmrc.gsi.gov.uk) as well as by fax or post.

HMRC hasn’t explained why email submissions were temporarily halted, but it is good to know that this quicker means of notification is once again permitted.