SDLTM80030 - Compliance: Introduction

Duty to deliver the land transaction return

FA03/S76 states that in the case of every notifiable transaction the purchaser must deliver a return (a land transaction return) to HM Revenue & Customs before the end of the period of 30 days after the effective date of the transaction.

The last day of this 30 day period is known as the filing date.

SDLTM07600 provides further guidance on the effective date.