HMRC have updated their guidance on SDLT online and paper returns, which advises taxpayers how to “find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund”.
The change relates to information about how applications for refunds of overpaid SDLT are treated by HMRC.
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.