In May the deadline for notifying an Option To Tax was extended to 90 days (from 30 days) for Options To Tax exercised in the period from 15 February to 31 May 2020 (extended to 30 June). The extended deadline now applies to Options To Tax exercised in the period from 15 February to 31 March 2021.
The special arrangements for submitting a notification of an Option To Tax online remain in place. See https://www.gov.uk/guidance/changes-to-notifying-an-option-to-tax-land-and-buildings-during-coronavirus-covid-19