Posting a return - deemed date of receipt

Posting a return - deemed date of receipt

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As above - I know there used to be a policy that a letter was deemed to have been received a certain number of days after it was posted, obviously different dates for first and second class mail. Can anyone point me to somewhere on the HMRC website where this is spelled out? Thanks you.
Hilary Dickenson

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By AnonymousUser
19th May 2006 05:10

"The Courts assume 4 working days for second class......"
If you look in the various manuals (CoTax, Self Assessment and Enquiries) you'll find that it says something along the lines of "The Courts assume that second class post takes 4 working days to be delivered and first class post takes 2 working days. Working days do not include Saturdays, Sundays or Bank Holidays". As that is guidance from HMRC for its post to the public, it should be safe to assume it holds good the other way round.

Here's some links to see for yourself:
http://www.hmrc.gov.uk/manuals/commanual/jumps/jump00196.htm and http://www.hmrc.gov.uk/manuals/commanual/jumps/jump00165.htm (for ESCs),
http://www.hmrc.gov.uk/manuals/sam/jumps/jump00191.htm and http://www.hmrc.gov.uk/manuals/emmanual/EM1506.htm

Hope this helps.

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