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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

The provisions for the application are set out in paragraphs 10 to 28 of the Stamp Duty Land Tax (Administration) Regulations 2003 (2003/2837).

The application must be made, in writing, by the filing date of the land transaction return as defined within FA03/S119. See SDLTM07600. Applications cannot be accepted after this time.

The application should be sent to Stamp Office the address is available here

Please mark all correspondence with SDLT Deferment Applications.

The application must set out

  • the identity of the purchaser
  • the location of the land involved
  • the nature of the contingency/uncertain payment
  • the amount of consideration for which deferment is sought
  • as full details of the times of expected payments as possible to give
  • a reasoned opinion as to when this part of the consideration will cease to be contingent or can be ascertained
  • a calculation of the stamp duty land tax payable on the total of the actual and the contingent/uncertain consideration
  • a calculation of the stamp duty land tax in respect of which the application to defer payment refers

HM Revenue & Customs may ask for further information in order to determine if an application may be accepted.

HM Revenue & Customs must say when they require the information and must allow the purchaser at least 30 days.

If the information is not provided in the time allowed, HM Revenue & Customs may refuse the application.

Once the application for deferral is made, the payment of SDLT claimed as deferred is suspended until a decision on the claim has been made by HM Revenue & Customs.