HMRC is consulting on draft Stamp Duty Land Tax (Service of Documents) Regulations 2022 which would allow documents to be served at a company’s registered address and the address provided on the SDLT return. The consultation runs until 22 July 2022.
Under existing legislation, documents or notices sent by HMRC to a company should be served by post at the company’s usual address. Where a document or notice is sent to a different address, such as the registered address or the address a company provides in a land transaction return, the document may not be deemed to have been correctly served on the company.
To address this gap in the legislation, the regulations will prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document can be ‘properly addressed’.
HMRC is consulting on draft Stamp Duty Land Tax (Service of Documents) Regulations 2022 which would allow documents to be served at a company’s registered address and the address provided on the SDLT return. The consultation runs until 22 July 2022.
Under existing legislation, documents or notices sent by HMRC to a company should be served by post at the company’s usual address. Where a document or notice is sent to a different address, such as the registered address or the address a company provides in a land transaction return, the document may not be deemed to have been correctly served on the company.
To address this gap in the legislation, the regulations will prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document can be ‘properly addressed’.
