A closure notice takes effect when it is issued. So even though
a closure notice is returned RLS (Returned Letter Service) the
compliance caseworker should proceed on the basis that it has been
duly served.
HM Revenue & Customs has no power to determine that an
original closure notice (and any amendment for stamp duty land tax
contained in the notice) was ineffective if it satisfied the rules
of service. A compliance caseworker must therefore proceed on the
basis that the closure notice has been validly issued.
If a new address becomes available at a later date a copy of
the RLS notice should be sent to the purchaser at their new
address. A new closure notice should not normally be issued unless,
exceptionally, the original is shown not to have been issued in the
first place.
