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’