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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

Where a contract governing a land transaction is rescinded or annulled or otherwise not carried into effect either wholly or in part, some or all of the Stamp Duty Land Tax (SDLT) paid can be repaid.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 SDLTM80005+.