»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp provisions for the application are set out in paragraphs 10 to 28 of the Stamp Duty Land Tax (Administration) Regulations 2003 (2003/2837).

»Ê¹ÚÌåÓýapp application must be made, in writing, within 30 days after the effective date of the transaction as defined in FA03/S119. See SDLTM07600. Applications cannot be accepted after this time.

»Ê¹ÚÌåÓýapp application should be sent to Stamp Office the address is available here

Please mark all correspondence with SDLT Deferment Applications.

»Ê¹ÚÌåÓýapp application must set out

• the identity of the purchaser
• the location of the land involved
• the nature of the contingency/uncertain payment
• the amount of consideration for which deferment is sought
• as much detail as possible regarding the times of expected payments
• a reasoned opinion as to when this part of the consideration will cease to be contingent or can be ascertained
• a calculation of the Stamp Duty Land Tax payable on the total of the actual and the contingent/uncertain consideration
• a calculation of the Stamp Duty Land Tax in respect of which the application to defer payment refers

HM Revenue & Customs may ask for further information in order to determine if an application may be accepted.

HM Revenue & Customs must say when they require the information and must allow the purchaser at least 30 days.

If the information is not provided in the time allowed, HM Revenue & Customs may refuse the application.

Once an application to defer an amount of SDLT has been made, this sum is suspended until a decision on that claim has been reached by HM Revenue & Customs.