Application letter—deferral of SDLT on contingent or uncertain consideration
Application letter—deferral of SDLT on contingent or uncertain consideration

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

  • Application letter—deferral of SDLT on contingent or uncertain consideration
  • The Schedule

[To be printed on headed notepaper of applicant including full contact details]

HMRC

SDLT Deferment Applications

[[insert relevant HMRC address]]

United Kingdom

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].

Yours faithfully

[Insert name of applicant]

Purchaser Name: [insert name]
Address: [insert