Related Commentary  Related CasesRelated HMRC Manuals

115(1)  A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place of residence.

115(2)  Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post, and, if to be given, sent, served or delivered to or on any person by HMRC may be so served addressed to that person–

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

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