The CIOT urges HMRC to clarify its guidance to make sure companies are aware that SDLT documents will be deemed to be properly served where they are posted to addresses other than the company’s principal place of business.
The CIOT was responding to HMRC’s consultation on the draft Stamp Duty Land Tax (Service of Documents) Regulations 2022. Those regulations will enable HMRC to properly serve SDLT documents on a company at its principal place of business (as currently) or its registered office address or the address provided on the SDLT1.
The CIOT notes that the option of different service addresses could create confusion. For example, the taxpayer company will not know which address will be used – although one likely assumption is that HMRC will use the address on the SDLT1.
The CIOT suggests that HMRC should clarify its SDLT1 guidance on this point, including making clear that notices will be copied to any agent listed on the return.
The CIOT urges HMRC to clarify its guidance to make sure companies are aware that SDLT documents will be deemed to be properly served where they are posted to addresses other than the company’s principal place of business.
The CIOT was responding to HMRC’s consultation on the draft Stamp Duty Land Tax (Service of Documents) Regulations 2022. Those regulations will enable HMRC to properly serve SDLT documents on a company at its principal place of business (as currently) or its registered office address or the address provided on the SDLT1.
The CIOT notes that the option of different service addresses could create confusion. For example, the taxpayer company will not know which address will be used – although one likely assumption is that HMRC will use the address on the SDLT1.
The CIOT suggests that HMRC should clarify its SDLT1 guidance on this point, including making clear that notices will be copied to any agent listed on the return.
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