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HMRC consults on draft Stamp Duty Land Tax (Administration) Regulations 2021
HM Revenue and Customs (HMRC) is seeking comments on its draft legislation: the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021.
The draft regulations include new questions on the stamp duty land tax (SDLT) return in connection with the introduction of the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland, which comes into force from April 2021.
The draft updates the Stamp Duty Land Tax (Administration) Regulations 2003 (as amended).
This consultation closes on 23 November 2020.
We encourage those with an interest in property and/or tax law to respond directly or email your comments to email@example.com with subject line ‘SDLT return consultation’ by 6 November so that we can consider them for our response.