Additional tax payable

Legislation/Regulatory – FA2003 Sch. 10, para. 3, 4, 8 ; FA2007 s. 80
HMRC Guidance – CH51250 ; SDLTM13185 ; SDLTM50100

Cheques

Legislation/Regulatory – FA2003 s. 92

Deferred payments

Adjustment of payments

Legislation/Regulatory – SI 2003/2837 reg. 26

Agreement to postpone

Legislation/Regulatory – SI 2003/2837 reg. 23

Anti-avoidance provisions

Legislation/Regulatory – SI 2003/2837 reg. 18

Application for

Legislation/Regulatory – SI 2003/2837 reg. 11

Direction by commissioners to postpone payment

Legislation/Regulatory – SI 2003/2837 reg. 22

False or misleading information

Legislation/Regulatory – SI 2003/2837 reg. 28

Form and contents of application

Legislation/Regulatory – SI 2003/2837 reg. 12, 13

Generally

Legislation/Regulatory – FA2003 s. 90 ; LBTTSA13 s. 41 ; SI 2003/2837 reg. 10
HMRC Guidance – SDLTM05010 ; SDLTM05010A ; SDLTM05040A ; SDLTM06040 ; SDLTM13150 ; SDLTM50900 ; SDLTM50900A ; SDLTM50950 ; SDLTM85930

Grounds for refusal

Legislation/Regulatory – SI 2003/2837 reg. 17

Information to be provided

Legislation/Regulatory – SI 2003/2837 reg. 14

Notice of appeal

Legislation/Regulatory – SI 2003/2837 reg. 20

Notice of decision

Legislation/Regulatory – SI 2003/2837 reg. 16

Payments and returns

Legislation/Regulatory – SI 2003/2837 reg. 24-27

Recovery of tax not postponed

Legislation/Regulatory – SI 2003/2837 reg. 15

Returns and payments

Legislation/Regulatory – SI 2003/2837 reg. 24-27

Right of appeal

Legislation/Regulatory – SI 2003/2837 reg. 19

Settling appeals by agreement

Legislation/Regulatory – SI 2003/2837 reg. 21

General provision

Legislation/Regulatory – FA2003 s. 86 ; FA2007 s. 80 ; FA2013 Sch. 40, para. 6 ; LBTTSA13 s. 40

Late payments, penalties

Legislation/Regulatory – FA2009 Sch. 56 ; FA2013 Sch. 50, para. 10-14

Postponement

Legislation/Regulatory – FA2003 Sch. 10, para. 39, 40