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HMRC internal manual

Stamp Duty Land Tax Manual

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.