Q&As

How do you calculate the 30-day limit (or 14-day limit from 1 March 2019) for filing an SDLT return? Is the effective date day one or do you exclude it so that, for example, an effective date of 1 January would have a filing date of 31 January, and penalties/ interest would only start to accrue from 1 Feb?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 26/09/2018

The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:

  • How do you calculate the 30-day limit (or 14-day limit from 1 March 2019) for filing an SDLT return? Is the effective date day one or do you exclude it so that, for example, an effective date of 1 January would have a filing date of 31 January, and penalties/ interest would only start to accrue from 1 Feb?

Where a transaction is notifiable, a stamp duty land tax return must be delivered before the end of the period of 30 days (or 14 days from 1 March 2019) after the effective date of the transaction: see section 76(1) of the Finance Act 2003 (FA 2003). This means that the effective date does not count as the start of the 30/14 day period: it

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