SDLT: land transaction returns and administration | Practical Law

SDLT: land transaction returns and administration | Practical Law

This note considers when an SDLT land transaction return must be submitted to HMRC (and when no return is required). It also covers other administrative and compliance issues, including return amendments, interest and penalties, and HMRC checks and enquiries. In addition, it contains examples of how to complete land transaction returns for common transactions.

SDLT: land transaction returns and administration

Practical Law UK Practice Note w-003-1289 (Approx. 50 pages)

SDLT: land transaction returns and administration

by Practical Law Tax, based on material originally contributed by Ashurst LLP
Maintained • England, Northern Ireland
This note considers when an SDLT land transaction return must be submitted to HMRC (and when no return is required). It also covers other administrative and compliance issues, including return amendments, interest and penalties, and HMRC checks and enquiries. In addition, it contains examples of how to complete land transaction returns for common transactions.