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HMRC internal manual

Stamp Duty Land Tax Manual

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

Closure notices: Closure applications by the purchaser: Repeated applications

All reference to “Commissioners” amended to “Tribunal” or “Tax Tribunal”    
  SDLTM82590 Below are details of the amendments that were published on 27 January 2010 (see the update index for all updates)
  • 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”