SDLTM50000 - Procedure
Contents
| SDLTM50100 | Duty to deliver a land transaction return FA03/S76: The form |
| SDLTM50200 | Registration of land transactions FA03/S79 |
| SDLTM50300 | Adjustment where contingency ceases or consideration is ascertained FA03/S80 |
| SDLTM50400 | Further return where relief is withdrawn FA03/S81 |
| SDLTM50500 | Loss, destruction of or damage to a return FA03/S82 |
| 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 COP10
| 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 |
