'relevant trustees'

Administrative provisions

Correction by HMRC

Failure to deliver

Overview

Penalty for incorrect LTR

Amendment

Purchaser

Common errors

Contents

Correction by HMRC

Declaration

Agent as to effective date

Completion of return

Relevant trustees

Effective date

Agent declaration

Generally

Enquiries

Failure to deliver

Filing

CD-rom version

Generally

Form

Formal requirements

Further return in consequence of later linked transaction

Further returns

General instructions

HMRC offices

Mechanics for payment

Multiple acquisitions

Multiple applications – multiple cheques required

Notifiable transactions

Overview

Payment of tax

Penalty for incorrect LTR

Processing

Record-keeping

Claims not included in returns

Duty to keep and preserve records

SDLT 2

SDLT 3

SDLT 4

SDLT 46

SDLT 6

Trustee obligations

Generally

Recovery from trustees

Responsible trustees

Withdrawal of relief