# Finance Act 2014, Section 263: Duty to notify HMRC of address


If, on the last day of a calendar quarter, a monitoring notice has effect in relation to a person (“the monitored promoter”) the monitored promoter must within 30 days of the end of the calendar quarter inform an authorised officer of its current address.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/263 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-263
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.