Closed consultation

Draft legislation: The Stamp Duty Land Tax (Service of Documents) Regulations 2022

From:
HM Revenue & Customs
Published
24 June 2022

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Summary

HMRC welcomes views on draft regulations that would allow documents to be served at a company鈥檚 registered address and the address provided on the Stamp Duty Land Tax return.

This consultation ran from
to

Consultation description

This consultation invites views on draft regulations for Stamp Duty Land Tax (SDLT). The regulations would allow HMRC to serve notices or other documents to a company鈥檚 registered office and the purchaser鈥檚 address provided to HMRC on a company鈥檚 land transaction return.

On this page you can read:

  • (draft) The Stamp Duty Land Tax (Service of Documents) Regulations 2022
  • (draft) an explanatory memorandum

You can also read a tax information and impact note (TIIN) on 188体育.

Documents

ODT, 10.3 KB

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(Draft) Explanatory memorandum

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Updates to this page

Published 24 June 2022

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