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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

If the application to defer the payment of tax is approved , the notice of acceptance must set out the terms of acceptance and specify the amount of tax payable in connection with the initial land transaction return, the dates of relevant events and how tax is to be calculated on those dates.

An application that has been accepted by HM Revenue & Customs shall have no effect if it contains false information or any facts or circumstances relevant to it are not disclosed to HM Revenue & Customs.

An application will cease to have effect if the facts and circumstances relevant to it change.