Taxes Management Act 1970 section 116

Receipts, etc. exempt from stamp duty

Section 116 provides that certain official tax-related documents are exempt from stamp duty.

• Receipts and other documents given to or by HMRC officers in connection with tax matters are exempt from stamp duty.
• This exemption covers documents related to the assessment, charging, collecting and accounting for taxes.
• The exemption applies regardless of the value or nature of the transaction documented.
• This is a longstanding administrative simplification measure, ensuring routine tax paperwork is not subject to an additional duty charge.

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