The purchaser1 is liable to pay the tax in respect of a chargeable transaction2.
Tax payable in respect of a land transaction3 must be paid not later than the filing date for the land transaction return4 relating to that transaction5; and payment may be made to Her Majesty's Revenue and Customs (HMRC) by cheque6.
Tax payable as a result of the withdrawal of relief7 must be paid not later than the filing date for the land transaction return relating to that withdrawal8.
Tax payable as the result of the amendment of a return must be paid forthwith (or, if the amendment is
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234