Draft legislation: Stamp Duty Land Tax Administration (Amendment) Regulations 2018
Detail of outcome
The draft legislation was laid on 10 December 2018 as The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 (S.I. 2018/1319). It will come into force on 1 March 2019.
No changes were made to the regulations as a result of the consultation.
HMRC plans to address comments on the technical aspects of the draft legislation in guidance.
Original consultation
Consultation description
The draft statutory instrument would take effect on 1 March 2019. It would make consequential amendments as a result of provisions in clause 45 of the Finance (No 3) Bill 2017 to 2019, which reduce the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due.
It would also reduce the number of questions on the SDLT return.
We are also inviting comments on a proposed schedule of tenancies which would replace the 2 schedules of tenancies currently in the Stamp Duty Land Tax Manual
Before submitting your views, we recommend that you read the:
- (draft) statutory instrument
- (draft) explanatory memorandum
- (draft) Additional details about the land (Form SDLT3)
- (draft) Additional details about the transaction, including leases (Form SDLT4)
- (draft) revised schedule of tenancies
Documents
Last updated 4 February 2019 + show all updates
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Added outcome summary, including link to the resulting legislation.
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Summary and details text were amended.
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Amended email address for responses.
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First published.