These Regulations, which come into effect on 6th December 2022, prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document under Part 4 of the Finance Act 2003 (stamp duty land tax) may be given, delivered or served by HMRC and be properly addressed for the purposes of section 7 of the Interpretation Act 1978.

The effect of these Regulations is that any such notice or other document sent to the prescribed places will be properly addressed for the purposes of section 7 of the Interpretation Act 1978, and service will be deemed to be effective unless the contrary is proved.