Closed consultation

Draft legislation: The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021

• From: HM Revenue & Customs
• Published: 26 October 2020

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Summary

We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.

This consultation ran from
9:30am on 26 October 2020 to 11:45pm on 23 November 2020

Consultation description

We welcome views and comments on the draft Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021.

This consultation sets out the proposed changes to the SDLT return as a result of introducing the non-resident SDLT surcharge measure, this also includes the proposed date of when the new return will come into effect.

This will be of interest to non-UK resident purchasers of residential property in England and Northern Ireland together with conveyancers and other professionals who make SDLT paper returns.

On this page, you can read:

• (draft) The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
• a tax information and impact note

Documents

(Draft) The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021

PDF, 461 KB, 10 pages

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Tax information and impact note

PDF, 170 KB, 3 pages

Published 26 October 2020