'relevant trustees'

Administrative provisions

Correction by HMRC

Damage to documents

Destruction of documents

Disclosure of information in

Enquiries

Failure to deliver

Formal notice to deliver

Loss of documents

Overview

Penalty for incorrect LTR

Amendment

Purchaser

Common errors

Contents

Correction by HMRC

Damage

Declaration

Agent as to effective date

Completion of return

Relevant trustees

Delivery

Destruction

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

Loss

Mechanics for payment

Multiple acquisitions

Multiple applications – multiple cheques required

Notice to deliver

Notifiable transactions

Overview

Payment of tax

Penalty for incorrect LTR

Preliminary enquiries for purchaser

Processing

Record-keeping

Claims not included in returns

Duty to keep and preserve records

Practice points on corrections or repayments

SDLT 11

SDLT 12

SDLT 2

SDLT 3

SDLT 4

SDLT 46

SDLT 6

SDLT 60 as an alternative

SDLT 8

SDLT 9

Submission of final return

Printing

Treasury powers to change legislation

Trustee obligations

Generally

Recovery from trustees

Responsible trustees

Withdrawal of relief