Closed consultation

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

From:
HM Revenue & Customs
Published
24 June 2022

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

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
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’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

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) Explanatory memorandum

HTML

Published 24 June 2022