The following Tax guidance note provides comprehensive and up to date legal information covering:
[To be printed on headed notepaper of applicant including full contact details]
SDLT Deferment Applications
[[insert relevant HMRC address]]
Dear [insert organisation name]
Deferral of stamp duty land tax (SDLT)
[Insert name of purchaser]
UTRN: [insert UTRN of form SDLT1 tax return if already prepared]
[We OR I] write to apply for deferral under section 90 of the Finance Act 2003 in respect of SDLT due on [the acquisition disclosed by the above SDLT1 return OR an acquisition of a chargeable interest by [name of purchaser]]. Details of the transaction and the deferral sought are set out in the table below in accordance with HMRC guidance provided in SDLTM50910. The effective date of the transaction [was [insert date] OR has not yet passed but is expected to occur [before [insert date] OR on or around [insert date]]. This application is submitted before completion to maximise the time available for you to consider the matter].
Please contact [us OR me] using the above contact details if you require clarification or any further details and mark any written response for the attention of [insert contact name].
[Insert name of applicant]
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