»Ê¹ÚÌåÓýapp

Where relief was claimed in respect of Schedule 6A (certain acquisitions of residential property), parts 1 or 2 Schedule 7 (group relief/reconstruction relief) or Schedule 8 (charities relief) and a disqualifying event occurs, a further return in the form of a letter to Birmingham Stamp Office must be made within 30 days of that event. See SDLTM23070+

»Ê¹ÚÌåÓýapp letter must contain the UTRN of the original notification and a self assessment as to tax now due, a cheque for this amount should be sent with the letter. »Ê¹ÚÌåÓýapp effective date of this further return for notification, penalty and interest purposes is the date of the disqualifying event.

»Ê¹ÚÌåÓýapp provisions of FA03/SCH10 apply to a land transaction return made under FA03/S81 in the same way as they apply to a land transaction return submitted under FA03/S76, with modifications being references to

• the transaction to which the return relates shall be read as references to the disqualifying event
• the effective date of the transaction shall be read as the date on which the disqualifying event occurs