SI 2022/1185 The Stamp Duty Land Tax (Service of Documents) Regulations 2022

Published on: 16 November 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations provide that HMRC may deliver and serve documents or notices to either a company’s registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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