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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Further land transaction return where relief is withdrawn FA03/S81

Where relief was claimed in respect of Schedule 6A (certain acquisitions of residential property), parts 1 or 2 Schedule 7 (group relief/reconstruction relief) or Schedule 8 (charities relief) and a disqualifying event occurs, a further return in the form of a letter to Birmingham Stamp Office must be made within 30 days of that event. See SDLTM23070+

The letter must contain the UTRN of the original notification and a self assessment as to tax now due, a cheque for this amount should be sent with the letter. The effective date of this further return for notification, penalty and interest purposes is the date of the disqualifying event.

The provisions of FA03/SCH10 apply to a land transaction return made under FA03/S81 in the same way as they apply to a land transaction return submitted under FA03/S76, with modifications being references to

  • the transaction to which the return relates shall be read as references to the disqualifying event
  • the effective date of the transaction shall be read as the date on which the disqualifying event occurs