Delays at Option to Tax Unit

We have recently been advised by HMRC’s OTT unit that they are currently working to a ‘target’ of 120 working days to process OTT notifications. Please bear this in mind and if there is likely to be an urgent need to evidence that an option to tax has been notified we would recommend that the option is notified by email as this will result in a receipt of that email, which may be accepted as evidence by a party who requires this.