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’s registered address and the address provided on the Stamp Duty Land Tax return.

This consultation ran from
9:30am on 24 June 2022 to 11:45pm on 22 July 2022

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’s registered office and the purchaser’s address provided to HMRC on a company’s 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 GOV.UK.

Documents

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

ODT, 10.3 KB

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(Draft) Explanatory memorandum

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Published 24 June 2022