CH14940 - Record Keeping: How long must records be retained for: Stamp duty land tax

A person who is the purchaser in a land transaction must keep relevant records in connection with that transaction, see CH12600, until the later of

  • the relevant date, which means
  • the sixth anniversary of the effective date of the transaction, or
  • such earlier date as may be specified by the Commissioners of HMRC

and

  • the date on which
  • an enquiry into the return is completed, or
  • if there is no enquiry, HMRC no longer have the power to enquire into the return.

There is a shorter period where a person makes a claim, other than in a return or amendment to a return. In this case, the person must keep such records as may be needed to make a correct and complete claim until the latest of

  • the end of the twelve month period beginning with the date when the claim is made
  • where there is an enquiry into the claim or amendment to the claim, the time when the enquiry is completed, and
  • where the claim is amended and there is no enquiry into the amendment, the time when HMRC no longer has power to enquire into the amendment.

FA03/SCH10/PARA9

FA03/SCH11A/PARA3

FA09/SCH50/PARA5