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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)

Where the chargeable consideration for a land transaction is in the form of an annuity there is no provision for Stamp Duty Land Tax (SDLT) payments to be deferred, or for an adjustment of the amount paid at a later date.

It follows therefore that there will be no adjustment to the amount payable under FA03/S80 (adjustment where contingency ceases or consideration is ascertained).

In addition it provides that there can be no application to defer payment under FA03/S90 (application to defer payment in case of contingent or uncertain consideration).