# The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015, Schedule 2: Addresses to send the promoter reference number reports


In respect of arrangements involving stamp duty reserve tax transactions under regulation 4 of the Stamp Duty Reserve Tax Regulations (1986), the completed report under section 253 must be sent to—
HM Revenue and Customs
SDRT Compliance Team
9th Floor, City Centre House
30 Union Street
BIRMINGHAM
B2 4AR
For all other reports made under section 253 (including those involving stamp duty reserve tax transactions under regulation 4A of the Stamp Duty Reserve Tax Regulations (1986)), the completed report must be sent to—
HM Revenue and Customs
Counter Avoidance Directorate
CA Intelligence S0528
PO Box 194
BOOTLE
L69 9AA

---
Source: https://www.legislation.gov.uk/uksi/2015/549/schedule/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

