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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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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 Birmingham Stamp Office the address is available from:-

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.