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RPDT20620 | The charge to RPDT: joint venture allowance: process for identifying nominated company

From HM Revenue & Customs · Residential Property Developer Tax Manual

The requirements for a valid nomination are set out in regulation 9 SI 2022/266. The nomination is to be made by the excluded body (referred to in the legislation as ‘B’) and must be:

  • made in writing to HMRC,

  • signed on behalf of B and

  • state the first financial year for which the nomination is to have effect

Nominations can be submitted to [email protected].

RPDT01100 contains a general introduction to RPDT and a list of abbreviations used.