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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required

To adjust the amount of Stamp Duty Land Tax (SDLT) payable a land transaction return is required within 30 days of the contingency ceasing or the consideration being ascertained.

The land transaction return must contain a self-assessment of the tax payable calculated in accordance with the rates in force at the effective date of the transaction, together with payment of any tax due.

See SDLTM50910 for details of the address to which the further land transaction return should be sent if a deferment of Tax had previously been granted.

A claim can be made for repayment of tax if as a result of the events in SDLTM05040 less tax is payable for the transaction.

Interest will be paid on a repayment of the overpaid tax from the date of payment.