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Part 1 Land transaction returns

United Kingdom

  1. Contents of return
  2. Declaration by agent
  3. Declaration by the relevant Official Solicitor
  4. Meaning of filing date and delivery of return
  5. Failure to deliver return: flat-rate penalty
  6. Failure to deliver return: tax-related penalty
  7. Formal notice to deliver return: daily penalty
  8. Amendment of return by purchaser
  9. Correction of return by Revenue
  10. Penalty for incorrect or uncorrected return

Notes on Schedule 10

Modifications

C1

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)