A4.102 Issue of notices

Issue and withdrawal of notices by HMRC

A4.102 Issue of notices

A notice or form to be served on a person under the Taxes Acts may be either delivered to him or left at his usual or last known place of residence. A notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post. If it is to be given etc by HMRC, it may be so served addressed to that person:

  1.  

    (a)     at his usual or last known place of residence or his place of business or employment; or

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