SDLTM86500 - Compliance: Penalties

Culpability: Defences and responses: Extra time granted

It is sometimes claimed that extra time has been allowed for the completion of a return where a duplicate return form has been submitted bearing a current date and that form is fully completed within 30 days.

FA03/S82 states that if the original land transaction return has been lost, destroyed or damaged so as to be illegible or useless HM Revenue & Customs will treat the land transaction return as not having been delivered. See SDLTM86510.

There is no provision in Finance Act 2003 granting the purchaser extra time to resubmit a replacement land transaction return.