The Stamp Duty Land Tax (Service of Documents) Regulations, SI 2022/1185 prescribe the following as places to which a notice or other SDLT document served by HMRC can be ‘properly addressed’:
the company’s registered office; and
the purchaser’s address that was provided to HMRC on the company’s land transaction return.
The regulations come into force on 6 December 2022.
Before this change, HMRC was required to send documents or notices to a company at its usual address. HMRC was unable to rely on documents having been served correctly where it sent those documents to a company’s registered office or the address provided on a land transaction return.
The regulations are unchanged from the version consulted on by HMRC until 22 July 2022. One suggestion made during the consultation was for HMRC to be required to copy notices to agents. HMRC has confirmed that, as this is already current practice, no new requirement is being introduced.
The Stamp Duty Land Tax (Service of Documents) Regulations, SI 2022/1185 prescribe the following as places to which a notice or other SDLT document served by HMRC can be ‘properly addressed’:
the company’s registered office; and
the purchaser’s address that was provided to HMRC on the company’s land transaction return.
The regulations come into force on 6 December 2022.
Before this change, HMRC was required to send documents or notices to a company at its usual address. HMRC was unable to rely on documents having been served correctly where it sent those documents to a company’s registered office or the address provided on a land transaction return.
The regulations are unchanged from the version consulted on by HMRC until 22 July 2022. One suggestion made during the consultation was for HMRC to be required to copy notices to agents. HMRC has confirmed that, as this is already current practice, no new requirement is being introduced.
