Attachment(s) you will need to provide HM Revenue & Customs (HMRC)

This table shows the attachments you need to provide to HM Revenue & Customs (HMRC) and the action needed on each attachment.

Provide attachment: Follow this link to attach a form that you downloaded and completed. If there are no other options in the 'Action' column, you must provide the relevant attachment to complete your application

Not required: Follow this link if, after considering the relevant information, you believe the attachment is not required for your application. For example, if you complete a land and property questionnaire and after doing so decide you do not wish to notify HMRC of an option to tax on a property, you can select the relevant link to indicate that the option to tax form is not required.

Send by post: Follow this link if you aren't able to provide the required attachment in PDF format and will post the information to HMRC. At the end of the application, you will be provided with an address and reference number to use when posting the information. After you follow one of the links the information in the table will update and a tick will appear to indicate that the attachment has been provided and an additional link will appear.

Add another attachment: Follow this link if you need to provide another attachment of the same type.

The attachment details you have provided will be shown in a new table headed 'Attachment(s) details you have provided', if you need to make any changes to the details you have provided you will need to follow the 'Delete' link.

You should be aware that the system will time out if you do not use it for 15 minutes. Any information entered will have been saved and when you log back in you will be returned to the same page that you were on when you were timed out.