Readers’ forum: Will option to tax election be retrospective?

My question relates to the option to tax regulations and the date when it should take effect in my client’s situation. My client purchased the freehold of a derelict pub in July 2022 – he was not charged VAT by the seller. His plan is to convert the pub into offices and rent them out charging VAT on the rent.

So far my client has incurred some VAT on professional fees (eg architects and surveyors) and claimed this on his VAT returns as input tax but he has not yet opted to tax the building with HMRC. I don’t see any problem with this because no income has been generated by the project (my client is waiting for planning approval so the building work can start).

My question is whether my client can opt to tax from a current date – submitting a VAT1614A to HMRC...