HMRC have amended their extensive guidance on “How to complete your Stamp Duty Land Tax SDLT1 paper return”.
The updated guidance relates to parts of question 52, covering the following:
- are any of the purchasers non-UK resident?
- are any of the purchasers a UK resident close company controlled directly or indirectly by non-UK residents?
- are you claiming Crown employment relief?
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.