¶100-000 Scope of this chapter
- ¶100-000 Overview
- ¶100-005 What happens if no land transaction return is delivered?
- ¶100-010 Loss, destruction or damage of documents
- ¶100-015 Assessments, penalty determinations, etc
- ¶100-020 Delivery and service of documents
- ¶100-025 Correction of LTR by HMRC
- ¶100-030 Penalty for incorrect or uncorrected LTR
- ¶100-035 Enquiry into return
- ¶100-040 Enquiry into self-certificate
- ¶100-045 Formal notice to deliver an LTR: daily penalty
- ¶100-050 HMRC assessments
- ¶100-055 Section 78A – disclosure of information contained in LTRs
- ¶100-060 Enquiries under SDLT – how settlements are negotiated
- ¶100-065 What happens at the end of an enquiry?
- ¶100-070 Finality and ‘discovery’