Taxes Management Act 1970 section 115

Delivery and service of documents

Section 115 sets out the rules for how tax notices and documents may be delivered or served on individuals and companies under the Taxes Acts.

  • Tax notices and forms can be delivered in person or left at the recipient's usual or last known place of residence
  • Any tax notice or document may be served by post, including to a person's place of business or employment
  • For companies, documents may also be sent to any other place prescribed by regulations; for company liquidators, to their liquidation address or another prescribed place
  • "Prescribed" means specified in regulations made by the Board under statutory instrument, subject to annulment by the House of Commons

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