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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

The decision on an application will be given in writing to the person who made the application. If the application is refused, the notice must set out the grounds for the refusal and the amount of tax due.

The tax is due and payable within 30 days from the notice of refusal. Interest on payment will run from the original payment date.

The purchaser may appeal against a refusal by HM Revenue & Customs to approve an application. The notice of appeal must be given in writing within 30 days after the date on which the notice of the decision to refuse the application was issued and must specify the grounds of the appeal.

Details of the appeals procedure may be found at