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HMRC has updated its guidance to explain what holders of certificates of tax deposit (CTD) need to do before the scheme closes on 23 November 2023. It recommends that holders contact HMRC to say how they wish to use the certificates.
After 23 November, HMRC says it will ‘try to repay the balance of any certificate which remains unpaid and unclaimed. If we cannot (for example, because we’re unable to contact the current certificate holder after reasonable effort) we’ll consider the balance as forfeited’.
