SDLTM00900 - Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

Where a contract governing a land transaction is rescinded or annulled or otherwise not carried into effect either wholly or in part, some or all of the Stamp Duty Land Tax (SDLT) paid can be repaid.

In these circumstances, an amendment to the land transaction return needs to be submitted. See s44(9) and para 12A(4) Sch17A FA2003 and SDLTM80005+. A purchaser may only amend a return within 12 months of the filing date, para 6(3), Sch 10 FA2003.