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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 27 January 2010 (see the update index for all updates)

Section Details of update
   
SDLTM52000 Procedure - Relief in case of a double assessment.
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM80610 Compliance: Rights and obligations
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM80640 Compliance: Rights and obligations, Communication: Off the record conversations
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM80740 Compliance: Rights and obligations, Human Rights Act 1998: Public funding of appeals. Advice on Public funding of appeals amended with two links to further guidance added
  SDLTM81410 Compliance: Working an enquiry - General approach
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM81660 Compliance: Working an enquiry - Meetings: Notes of meetings
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM81740 Compliance: Working an enquiry - Meetings: Overcoming objections
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM81830 Compliance: Working an enquiry - Reassessing the tax payable: Relief in the case of an excessive assessment
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM81930 Compliance: Working an enquiry - Jeopardy amendments: The notice
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM81940 Compliance: Working an enquiry - Jeopardy amendments: Appeals
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82400 Compliance: Concluding an enquiry
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82410 Compliance: Concluding an enquiry - Introduction
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82450 Compliance: Concluding an enquiry - Closure notices: The closure notice: General information
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82470 Compliance: Concluding an enquiry - Closure notices: The closure notice: Figures to be used in the notice
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82480 Compliance: Concluding an enquiry - Closure notices: The closure notice: Timing of the closure notice: Co- operation of purchaser
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82490 Compliance: Concluding an enquiry - Closure notices: The closure notice: Timing of the closure notice: Non-co- operation of purchaser
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82520 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: General information
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82540 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: Following a request for information
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82570 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: Following delay by the compliance caseworker
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82580 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: Repeated applications
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82590 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: All required information received
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82600 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: Consequences of a Tax Tribunal decision

All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”

Amendments to the pursuance of a enquiry case    
  SDLTM82620 Compliance: Concluding an enquiry - Closure notices: Closure applications by the purchaser: Jeopardy amendments
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82660 Compliance: Concluding an enquiry - Contract settlements: Introduction: General
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82940 Compliance: Concluding an enquiry - Contract settlements: Interviews: When an offer is made
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82970 Compliance: Concluding an enquiry - Non-contract settlements
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86130 Compliance: Penalties - Legislation: Formal notice to deliver a land transaction return FA03/SCH10/PARA5: Daily penalties
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86280 Compliance: Penalties - Legislation: Failure to produce documents FA03/SCH10/PARA16: Daily penalties
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86370 Compliance: Penalties - Time limits
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86450 Compliance: Penalties - Culpability: Defences and responses: Failure to notify a transaction
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86510 Compliance: Penalties - Culpability: Defences and responses: Land transaction return mislaid after submission FA03/S82
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86540 Compliance: Penalties - Contract settlements and abatement: Approval required
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86570 Compliance: Penalties - Contract settlements and abatement: Inform the purchaser
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86610 Compliance: Penalties -Contract settlements and abatement: Disclosure
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86630 Compliance: Penalties - Contract settlements and abatement: Co-operation
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM86730 Compliance: Penalties - Determination of penalties FA03/SCH14: Appeals FA03/SCH14/PARA5
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM87600 Compliance: Appeals - Stamp duty history
All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”