Discuss

VAT advice timed to the property decision.

Support for owners, investors, developers, contractors, tenants and their advisers.

Discuss your position
01Classify the supply
02Check option-to-tax status
03Model recovery
04Set reverse-charge treatment
01

Earlier is safer

The VAT result can affect price, stamp taxes, cash flow, funding and recovery. Advice is most useful before heads of terms, exchange, completion or the first construction invoice.

  • Acquisitions, disposals and leases
  • Development and change of use
  • Option to tax
  • Construction reverse charge
Primary sources

Tax guidance changes. These official sources were checked on 31 August 2026.

VAT Notice 742A: option to taxVAT domestic reverse charge for construction

Related VAT services

Property and construction VATLand, buildings, option to tax, development and construction reverse-charge advice at the point it matters.Partial exemptionStandard method, special method, de minimis, annual adjustment and change-of-use support.VAT recoveryInput tax reviews, blocked VAT, overseas business refunds and recovery controls.
Important

This page provides general information, not advice for a particular transaction. VAT treatment depends on the complete facts and current law.