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Consultation Outcome Published 4 Feb 2019 HM Revenue & Customs ↗ View on GOV.UK

Draft legislation: Stamp Duty Land Tax Administration (Amendment) Regulations 2018

We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.

Opened 30 Oct 2018
Closed 23 Nov 2018
Attachments
▤ Verbatim text from source document

The draft statutory instrument would take effect on 1 March 2019. It would make consequential amendments as a result of provisions in clause 45 of the Finance (No 3) Bill 2017 to 2019, which reduce the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due.

It would also reduce the number of questions on the SDLT return.

We are also inviting comments on a proposed schedule of tenancies which would replace the 2 schedules of tenancies currently in the Stamp Duty Land Tax Manual

Before submitting your views, we recommend that you read the:

  • (draft) statutory instrument
  • (draft) explanatory memorandum
  • (draft) Additional details about the land (Form SDLT3)
  • (draft) Additional details about the transaction, including leases (Form SDLT4)
  • (draft) revised schedule of tenancies