SDLTM07800 - Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)

Where a contract is substantially performed before completion both the substantial performance and any later completion of the same transaction may be notifiable to HM Revenue & Customs.

If the contract is for the transfer of a freehold or the assignment of an existing lease, a further return will be required where there have been changes between substantial performance and actual completion resulting in a different amount of tax now due. Please see SDLTM50250 for the requirements of the further return.

If the contract is an agreement for the grant of a new lease, please see SDLTM50260.