Prices what a missed VAT1614A notification costs when the TOGC fails: 20% VAT, the SDLT charged on that VAT, and the months you fund it.
| Verdict | — | |
|---|---|---|
| Notify HMRC by | — | |
| Days from decision to that deadline | — | days |
| VAT chargeable on the price | — | GBP |
| SDLT on the consideration actually paid | — | GBP |
| Extra SDLT caused by the VAT (never recoverable) | — | GBP |
| VAT that never comes back | — | GBP |
| Cost of funding the VAT until repayment | — | GBP |
| Total cost of the missed notice | — | GBP |
This page is the working piece. The full pack has everything below.
Prices what a missed VAT1614A notification costs when the TOGC fails: 20% VAT, the SDLT charged on that VAT, and the months you fund it.
UK VAT specialists bill roughly GBP 250-400 an hour, and a TOGC / option-to-tax review is rarely a sub-hour job.
Buy the full version — $60It prices a failed transfer of a going concern on opted UK commercial property. You enter the price, the decision and completion dates, whether the buyer's option was notified and whether the seller got the Article 5(2B) notice. It returns the notification deadline, the VAT, both SDLT figures, the permanent SDLT uplift and the funding cost.
Conveyancers and property solicitors in England and Northern Ireland, in-house property accountants, and buyers of opted commercial units, offices and warehouses. Anyone who has to answer the question a client asks at exchange: if this notice slips, what does it cost us, and by which date must it be with HMRC?
Free SDLT calculators take a single price and stop. They never ask whether VAT lands on that consideration, so they cannot show the uplift, which is the part nobody budgets for. They also ignore the option-to-tax clock and the seller notice, which are what decide whether VAT applies at all.
Every calculation is free, in full, with no key, no watermark and no usage limit: deadline, verdict, VAT, both SDLT figures, irrecoverable VAT and funding cost. The $60 key adds two things on a different axis: a .csv row you keep in the transaction file, and alarms 30, 14 and 1 days before the deadline.
UK VAT specialists bill roughly GBP 250-400 an hour, and a TOGC or option-to-tax review is rarely a sub-hour job, so a single second opinion on one deal costs more than the key. The extension does not replace advice on a difficult title; it stops the arithmetic being the thing that goes wrong.
The option-to-tax notification window and the TOGC conditions are in HMRC VAT Notice 742A and the VAT (Special Provisions) Order 1995, Article 5. The bands are the England and Northern Ireland non-residential SDLT rates: nil to GBP 150,000, 2% to GBP 250,000, 5% above. Scotland and Wales use LBTT and LTT instead.
One question, answered by the person who built it. Your email only if you want the answer sent.