SDLT—administration and compliance

The following Tax practice note provides comprehensive and up to date legal information covering:

  • SDLT—administration and compliance
  • Periods for delivering returns and paying SDLT
  • Land transaction return (LTR)
  • Late submission of returns and payment of SDLT—interest and penalties
  • Interest
  • Penalties—current position
  • Interest and penalties—future changes
  • Incorrect returns
  • Overpayment relief
  • Enquiries
  • More...

SDLT—administration and compliance

This Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the sanctions that may be imposed by HMRC in various circumstances including late payment of SDLT, late submission of returns and incomplete returns. It also provides information on the powers of HMRC to make enquiries and assessments.

SDLT ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that date, land and buildings transaction tax (LBTT) applies to such transactions, subject to transitional provisions. Consequently, references in this Practice Note to 'UK land' or similar expressions in the context of the application of SDLT should be read to exclude any interests in or over land in Scotland from 1 April 2015. For further details, see the LBTT subtopic.

SDLT ceased to apply to any land transaction involving any interest in or over land in Wales from 1 April 2018. From that date, land transaction tax (LTT) applies to such transactions, subject to transitional provisions. Consequently, references in this Practice Note to 'UK land' or similar expressions in the context of the application of SDLT should be read to exclude any interests in or over land in Wales from 1 April 2018. For further details, see the Wales: LTT subtopic.

Periods for delivering returns and paying SDLT

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