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Version Superseded: 05/01/2023
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Taxes Management Act 1970, Section 115 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place or residence.
(2)Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post, and, if to be given, sent, served or delivered to or on any person [F1by HMRC] may be so served addressed to that person—
(a)at his usual or last known place of residence, or his place of business or employment, or
(b)in the case of a company, at any other prescribed place, and in the case of a liquidator of a company, at his address for the purposes of the liquidation or any other prescribed place.
(3)In subsection (2) above “prescribed” means prescribed by regulations made by the Board, and the power of making regulations for the purposes of that subsection shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
F2F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 115(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 50(2)
F2S. 115(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 50(3)
F3S. 115(4) repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)
Modifications etc. (not altering text)
C1See Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) (Oil Taxation Acts) regarding modification in relation to petroleum revenue tax and supplementary petroleum duty
C2S. 115 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18
C3S. 115 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 56(c) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
C4Ss. 112-115A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(6) (with reg. 1(4)(6))
C5Ss. 112-115A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(6)
C6S. 115 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(c)
C7S. 115 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(c) (with Sch. 49)
C8S. 115 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(d)
C9S. 115 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
C10S. 115 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 36(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
C11Ss. 113-115A applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 20
C12Ss. 112-115A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(6)
C13S. 115 applied (with effect in accordance with s. 161(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 19 para. 33(c)
C14S. 115 applied (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 para. 16(c); S.I. 2016/1249, reg. 2
C15S. 115 applied (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 25(c)
C16S. 115 applied (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 53(c)
C17S. 115 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 14(c)
C18S. 115 applied (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 31(1)
C19S. 115 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 5(c)
C20S. 115 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 29(c)
C21S. 115(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).
C22S. 115(1)(2)(5) applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
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