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: Adjustments under FA03/S80: Interaction with FA03/SCH10

Where an amended land transaction return is received FA03/SCH10 applies to it as it applies to a land transaction return.