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A change of practice by the Revenue's Stamp Office is that one can no longer include a certificate of value in a separate piece of paper which is attached to a document or indeed in covering correspondence.
A change of practice by the Revenue's Stamp Office is that one can no longer include a certificate of value in a separate piece of paper which is attached to a document or indeed in covering correspondence.
However, paragraph 4.12 of the Revenue's manual says: 'You will need to look for the appropriate certificate of value in all documents where one might apply and you should offer the customer the opportunity to add one if it appears to have been overlooked'. And, similarly, at paragraph 4.14 the manual states: 'If a certificate of value has been left out of a document by mistake, it may be added later in any convenient space on the document, provided that it is signed by the parties'. All is not therefore lost if a certificate of value could have been included in a document but it was not inserted at the time the document was executed.
Matthew Hutton,
Norwich.
