Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51(2): Example

P Ltd exchanges contracts with V Ltd to buy a plot of land for £10m with an additional £5m payable contingent on P Ltd being successful in obtaining planning permission to develop the land within the next 5 years.

The chargeable consideration for stamp duty land tax is £15m.

P Ltd may however make an application to defer payment of Stamp Duty Land Tax under FA03/S90. See SDLTM50900.