The legislation makes no prescription as to how the relief is to be claimed or what information claims should contain. HMRC provides a draft template letter for relief under FA 1986, s. 77 in Manual, para. STSM042430. It is reproduced below.

Suggested S77 claim letter

The draft letter below can be used when relief is claimed under FA 1986, s. 77. Completed claims should be sent to Birmingham Stamp Office - 9th Floor City, Centre House, 30 Union Street, Birmingham B2 4AR

Dear Sir

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