SDLTM50000 - Procedure
Contents
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Duty to deliver a land transaction return FA03/S76: The form |
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Registration of land transactions FA03/S79 |
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Completion following Substantial Performance of agreement for sale |
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Completion following Substantial Performance of agreement for lease |
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Adjustment where contingency ceases or consideration is ascertained FA03/S80 |
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Adjustment where contingency ceases or consideration is ascertained FA03/S80 - special cases |
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Uncertain rent becomes certain FA03/Sch17a/Para8 |
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Later linked transaction Section 81A Finance Act 2003 |
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Further return where relief is withdrawn FA03/S81 |
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Leases that continue after a fixed term FA03/Sch17A/Para3 |
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Loss, destruction of or damage to a return FA03/S82 |
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Lease for indefinite term FA03/Sch17A/Para4 |
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Formal requirements as to assessments, penalty determinations etc FA03/S83 |
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Payment of stamp duty land tax FA03/S86 |
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Interest on repayment of tax overpaid FA03/S89 |
Deferring payment in case of contingent or uncertain consideration FA03/S90
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When application may be made |
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How the application is to be made |
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Special rules for carrying out of works and provision of services |
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Appeal against an HM Revenue & Customs refusal |
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Terms of acceptance |
Pre-transaction and post-transaction rulings under COP10
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General guidance |
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Timing of request |
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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
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Conditions |
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If the self-assessment may still be amended |
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Practice generally prevailing at filing date |
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Regard to relevant circumstances of the case |
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Excessive assessed tax must have been paid |
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Mandatory requirement to enquire into the claim |
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Payment by cheque |
