SDLTM50000 - Procedure: contents


SDLTM50100 Duty to deliver a land transaction return FA03/S76: The form
SDLTM50200 Registration of land transactions FA03/S79
SDLTM50250 Completion following Substantial Performance of agreement for sale
SDLTM50260 Completion following Substantial Performance of agreement for lease
SDLTM50300 Adjustment where contingency ceases or consideration is ascertained FA03/S80
SDLTM50310 Adjustment where contingency ceases or consideration is ascertained FA03/S80 - special cases
SDLTM50320 Uncertain rent becomes certain FA03/Sch17a/Para8
SDLTM50350 Later linked transaction Section 81A Finance Act 2003
SDLTM50400 Further return where relief is withdrawn FA03/S81
SDLTM50450 Leases that continue after a fixed term FA03/Sch17A/Para3
SDLTM50500 Loss, destruction of or damage to a return FA03/S82
SDLTM50550 Lease for indefinite term FA03/Sch17A/Para4
SDLTM50600 Formal requirements as to assessments, penalty determinations etc FA03/S83
SDLTM50700 Payment of stamp duty land tax FA03/S86
SDLTM50800 Interest on repayment of tax overpaid FA03/S89


Deferring payment in case of contingent or uncertain consideration FA03/S90

SDLTM50900 When application may be made
SDLTM50910 How the application is to be made
SDLTM50920 Special rules for carrying out of works and provision of services
SDLTM50930 Appeal against an HM Revenue & Customs refusal
SDLTM50940 Terms of acceptance


Pre-transaction and post-transaction rulings under Clearances and Approvals 1(formerly COP10) and non-statutory business clearance (NSBC) regimes

SDLTM51000 General guidance
SDLTM51010 Timing of request
SDLTM52000 Relief in case of a double assessment FA03/SCH10/PARA33


Relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34

SDLTM52500 Conditions
SDLTM52510 If the self-assessment may still be amended
SDLTM52520 Practice generally prevailing at filing date
SDLTM52530 Regard to relevant circumstances of the case
SDLTM52540 Excessive assessed tax must have been paid
SDLTM52550 Mandatory requirement to enquire into the claim
SDLTM53000 Payment by cheque

Overpayment relief

SDLTM54000 Overpayment Relief: commencement and time limits
SDLTM54100  Overpayment relief: Exclusions
SDLTM54110 Overpayment relief: Exclusions: Case A mistake concerning a relief or election
SDLTM54120 Overpayment relief: Exclusions: Case B mistake concerning a relief or election
SDLTM54130 Overpayment relief: Exclusions: Case C other relief out of time
SDLTM54140 Overpayment relief: Exclusions: Case D grounds of claim considered on appeal
SDLTM54150 Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal
SDLTM54160 Overpayment relief: Exclusions: Case F HMRC proceedings
SDLTM54170 Overpayment relief: Exclusions: Case G practice generally prevailing
SDLTM54180 Overpayment relief: Claims
SDLTM54190 Overpayment relief: Partnerships
SDLTM54200 Overpayment relief: Discovery assessments

Home | Main Contents | Manual Contents
Next Page | Top | Menu