Open consultation

Draft legislation: Stamp Duty Land Tax Administration (Amendment) Regulations 2018

Summary

We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.

This consultation closes at

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

Draft legislation: The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 - explanatory memorandum (Draft)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) Additional details about the land (Form SDLT3)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) Additional details about the transaction, including leases (Form SDLT4)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) Schedule of tenancies

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

sts.consultation@hmrc.gsi.gov.uk

Write to:

Stamp Taxes Policy Team,
Area 3/63, 100 Parliament Street,
London
SW1A 2BQ.

Published 30 October 2018
Last updated 9 November 2018 + show all updates
  1. Summary and details text were amended.
  2. Amended email address for responses.
  3. First published.