Inheritance Tax Act 1984 section 258

Service of documents

Section 258 sets out the methods by which notices and other documents required under the Inheritance Tax Act may be validly served on a person.

• Documents may be delivered directly to the person concerned.
• Documents may be left at the person's usual or last known place of residence.
• Documents may be sent by post to the person's usual or last known place of residence.
• Documents may be posted to the person at their place of business or employment.