Policy paper

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

This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).

• From: HM Revenue & Customs
• Published: 24 June 2022

Documents

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

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Details

This measure designates the registered office of a company and the address contained within a land transaction return as places that notices and documents may be sent to. This is in addition to the company’s principal place of business.

This proposed change provides HMRC with more flexibility in where company notices and documents about Stamp Duty Land Tax can be sent to.

Published 24 June 2022