On 29 June 2021, HMRC announced a further (continued) extension to the deadline (from 30 days to 90 days) for notifying a decision to opt to tax land for VAT purposes. This now applies to decisions made between 15 February 2020 and 31 July 2021. 

This is the latest in a series of further continuations of this temporary relaxation, in light of the Covid-19 pandemic.

The updated guidance can be viewed here.