paragraph 40 (agreement to postpone payment).
Direction by Commissioners to postpone payment
39 (1) If the appellant has grounds for believing that he is overcharged to tax by the
decision appealed against, he may by notice in writing apply to the
Commissioners for a direction that payment of an amount of tax shall be
postponed pending the determination of the appeal.
(2) The notice must—
(a) be given to the relevant officer of the Board within 30 days after the
specified date, and
(b) state the amount by which the appellant believes himself to be
overcharged to tax, and his grounds for that belief.
(3) An application may be made more than 30 days after the specified date if
there is a change in the circumstances of the case as a result of which the
appellant has grounds for believing that he is overcharged to tax by the
decision appealed against.
(4) If, after any determination on such an application of the amount of tax the
payment of which should be postponed, there is a change in the
circumstances of the case as a result of which either party has grounds for
believing that the amount so determined has become excessive or, as the
case may be, insufficient, he may, by notice in writing given to the other
party at any time before the determination of the appeal, apply to the
Commissioners for a further determination of that amount.
(5) An application under this paragraph shall be heard and determined by the
Commissioners in the same way as an appeal.
The fact that any such application has been heard and determined by any
Commissioners does not preclude them from hearing and determining the
appeal or any further application under this paragraph.
(6) The amount of tax of which payment is to be postponed pending the
determination of the appeal is the amount (if any) by which it appears to the
Commissioners, having regard to the representations made and any
evidence adduced, that there are reasonable grounds for believing that the
appellant is overcharged.
(7) Where an application is made under this paragraph, the date on which any
tax of which payment is not postponed is due and payable shall be
determined as if the tax were charged by an amendment or assessment of
which notice was issued on the date on which the application was
determined and against which there was no appeal.
(8) On the determination of the appeal—
(a) the date on which any tax payable in accordance with that
determination is due and payable shall, so far as it is tax the payment
of which had been postponed, or which would not have been
charged by the amendment or assessment if there had been no
appeal, be determined as if the tax were charged by an amendment
(i) of which notice was issued on the date on which the Inland
Revenue issues to the appellant a notice of the total amount
payable in accordance with the determination, and
(ii) against which there had been no appeal, and
(b) any tax overpaid shall be repaid.
Agreement to postpone payment of tax
40 (1) If the appellant and the relevant officer of the Board agree that payment of
an amount of tax should be postponed pending the determination of the
appeal, the same consequences shall follow, for all purposes, as would have
followed if, at the time the agreement was come to, the Commissioners had
made a direction to the same effect.
This is without prejudice to the making of a further agreement or of a further
(2) Where the agreement is not in writing—
(a) sub-paragraph (1) does not apply unless the fact that an agreement
was come to, and the terms agreed, are confirmed by notice in
writing given by the relevant officer of the Board to the appellant or
by the appellant to that officer, and
(b) the reference in that provision to the time when the agreement was
come to shall be read as a reference to the time when notice of
confirmation was given.
(3) References in this paragraph to an agreement being come to with an
appellant, and to the giving of notice to or by the appellant, include
references to an agreement being come to, or notice being given to or by, a
person acting on behalf of the appellant in relation to the appeal.
Stamp duty land tax: self-certificates
1 In this Schedule—
(a) references to a self-certificate are to a certificate by the purchaser that
no land transaction return is required in respect of the transaction,
(b) references to the date on which a self-certificate was produced are to
the date on which it was produced to the registrar (in Scotland, to the
Keeper of the Registers of Scotland).
Form and contents of self-certificate
2 (1) A self-certificate must—
(a) be in the prescribed form,
(b) contain the prescribed information, and
(c) include a declaration by the purchaser (or each of them) that the
certificate is to the best of his knowledge correct and complete.
(2) In sub-paragraph (1) “prescribed” means prescribed by regulations made by
the Inland Revenue.
(3) The regulations may make different provision for different kinds of self-
Tax-related penalty for fraud or negligence
3 (1) A person who—
(a) fraudulently or negligently gives a self-certificate in respect of a
chargeable transaction, or
(b) discovers that a transaction in respect of which he has given a self-
certificate (neither fraudulently nor negligently) is a chargeable
transaction and does not remedy the error without unreasonable
is liable to a tax-related penalty.
(2) The penalty is an amount not exceeding the amount of tax chargeable in
respect of the transaction.
Duty to keep and preserve records
Duty to keep and preserve records
4 (1) A purchaser who may be required to give a self-certificate must—
(a) keep such records as may be needed to enable him to deliver a
correct and complete certificate, and
(b) preserve those records in accordance with this paragraph.
(2) The records must be preserved for six years after the effective date of the
transaction and until any later date on which—
(a) an enquiry into the certificate is completed, or
(b) if there is no enquiry, the Inland Revenue no longer have power to
enquire into the certificate.
(3) The records required to be kept and preserved under this paragraph
(a) relevant instruments relating to the transaction, in particular, any
contract or conveyance, and any supporting maps, plans or similar
(b) records of relevant payments, receipts and financial arrangements.
Preservation of information instead of original records
5 (1) The duty under paragraph 4 to preserve records may be satisfied by the
preservation of the information contained in them.
(2) Where information is so preserved a copy of any document forming part of
the records is admissible in evidence in any proceedings before the
Commissioners to the same extent as the records themselves.
Penalty for failure to keep and preserve records
6 (1) A person who fails to comply with paragraph 4 in relation to a transaction is
liable to a penalty not exceeding £3,000, subject to the following exception.
(2) No penalty is incurred if the Inland Revenue are satisfied that any facts that
they reasonably require to be proved, and that would have been proved by
the records, are proved by other documentary evidence provided to them.
Enquiry into self-certificate
Notice of enquiry
7 (1) The Inland Revenue may enquire into a self-certificate if they give notice of
their intention to do so (“notice of enquiry”)—
(a) to the purchaser,
(b) before the end of the enquiry period.
(2) The enquiry period is the period of nine months after the date on which the
self-certificate was produced.
(3) A self-certificate that has been the subject of one notice of enquiry may not
be the subject of another.
Scope of enquiry
8 An enquiry extends to anything contained in the certificate, or required to be
contained in the certificate, that relates—
(a) to the question whether the transaction to which the certificate
relates is chargeable or notifiable, or
(b) to the amount of tax chargeable in respect of it.
Notice to produce documents etc for purposes of enquiry
9 (1) If the Inland Revenue give notice of enquiry into a self-certificate, they may
by notice in writing require the purchaser—
(a) to produce to them such documents in his possession or power, and
(b) to provide them with such information, in such form,
as they may reasonably require for the purposes of the enquiry.
(2) A notice under this paragraph (which may be given at the same time as the
notice of enquiry) must specify the time (which must not be less than 30
days) within which the purchaser is to comply with it.
(3) In complying with a notice under this paragraph copies of documents may
be produced instead of originals, but—
(a) the copies must be photographic or other facsimiles, and
(b) the Inland Revenue may by notice require the original to be
produced for inspection.
A notice under paragraph (b) must specify the time (which must not be less
than 30 days) within which the purchaser is to comply with it.
(4) The Inland Revenue may take copies of, or make extracts from, any
documents produced to them under this paragraph.
(5) A notice under this paragraph does not oblige the purchaser to produce
documents or provide information relating to the conduct of—
(a) any pending appeal by him, or
(b) any pending referral to the Special Commissioners under paragraph
12 to which he is a party.
Appeal against notice to produce documents etc
10 (1) An appeal may be brought against a requirement imposed by a notice under
paragraph 9 to produce documents or provide information.
(2) Notice of appeal must be given—
(a) in writing,
(b) within 30 days after the issue of the notice appealed against,
(c) to the officer of the Board by whom that notice was given.
(3) An appeal under this paragraph shall be heard and determined in the same
way as an appeal against an assessment.
(4) On an appeal under this paragraph the Commissioners—
(a) shall set aside the notice so far as it requires the production of
documents, or the provision of information, that appears to them not
reasonably required for the purposes of the enquiry, and
(b) shall confirm the notice so far as it requires the production or
documents, or the provision of information, that appears to them
reasonably required for the purposes of the enquiry.
(5) A notice that is confirmed by the Commissioners (or so far as it is confirmed)
has effect as if the period specified in it for complying was 30 days from the
determination of the appeal.
(6) The decision of the Commissioners on an appeal under this paragraph is
Penalty for failure to produce documents etc
11 (1) A person who fails to comply with a notice under paragraph 9 (notice to
produce documents etc for purposes of enquiry) is liable—
(a) to a penalty of £50, and
(b) if the failure continues after a penalty is imposed under paragraph
(a) above, to a further penalty or penalties not exceeding the amount
specified in sub-paragraph (2) below for each day on which the
(2) The amount referred to in sub-paragraph (1)(b) is—
(a) £30 if the penalty is determined by an officer of the Board, and
(b) £150 if the penalty is determined by the court.
(3) No penalty shall be imposed under this paragraph in respect of a failure at
any time after the failure has been remedied.
Referral of questions to Special Commissioners during enquiry
12 (1) At any time when an enquiry is in progress into a self-certificate any
question arising in connection with the subject-matter of the enquiry may be
referred to the Special Commissioners for their determination.
(2) Notice of referral must be given—
(a) jointly by the purchaser and the Inland Revenue,
(b) in writing,
(c) to the Special Commissioners.
(3) The notice of referral must specify the question or questions being referred.
(4) More than one notice of referral may be given under this paragraph in
relation to an enquiry.
(5) For the purposes of this paragraph the period during which an enquiry is in
progress is the whole of the period—
(a) beginning with the day on which the notice of enquiry was given,
(b) ending with the day on which the enquiry is completed.
Withdrawal of notice of referral
13 (1) The Inland Revenue or the purchaser may withdraw a notice of referral
under paragraph 12 by notice in accordance with this paragraph.
(2) Notice of withdrawal must be given—
(a) in writing,
(b) to the other party to the referral and to the Special Commissioners,
(c) before the first hearing by the Special Commissioners in relation to
Effect of referral on enquiry
14 (1) While proceedings on a referral under paragraph 12 are in progress in
relation to an enquiry—
(a) no closure notice shall be given in relation to the enquiry, and
(b) no application may be made for a direction to give such a notice.
(2) For the purposes of this paragraph proceedings on a referral are in progress
(a) notice of referral has been given,
(b) the notice has not been withdrawn, and
(c) the questions referred have not been finally determined.
(3) For the purposes of sub-paragraph (2)(c) a question referred is finally
(a) it has been determined by the Special Commissioners, and
(b) there is no further possibility of the determination being varied or set
aside (disregarding any power to grant permission to appeal out of
Effect of determination
15 (1) The determination of a question referred to the Special Commissioners
under paragraph 12 is binding on the parties to the referral in the same way,
and to the same extent, as a decision on a preliminary issue in an appeal.
(2) The determination shall be taken into account by the Inland Revenue—
(a) in reaching their conclusions on the enquiry, and
(b) in formulating any amendments of the self-certificate required to
give effect to those conclusions.
(3) Any right of appeal under paragraph 35 of Schedule 10 (appeals against
assessments etc) may not be exercised so as to reopen the question
determined except to the extent (if any) that it could be reopened if it had
been determined as a preliminary issue in that appeal.
Completion of enquiry
16 (1) An enquiry under paragraph 7 is completed when the Inland Revenue by
notice (a “closure notice”) inform the purchaser that they have completed
their enquiries and state their conclusions.
(2) A closure notice must state whether in the opinion of the Inland Revenue the
self-certificate was correct, and if their opinion is that it was not whether in
their opinion the transaction to which it relates was chargeable or notifiable.
Direction to complete enquiry
17 (1) The purchaser may apply to the General or Special Commissioners for a
direction that the Inland Revenue give a closure notice within a specified
(2) Any such application shall be heard and determined in the same way as an
(3) The Commissioners hearing the application shall give a direction unless
they are satisfied that the Inland Revenue have reasonable grounds for not
giving a closure notice within a specified period.
Stamp duty land tax: collection and recovery of tax
Issue of tax demands and receipts
1 (1) Where tax is due and payable, a collector may make demand of the sum
charged from the person liable to pay it.
(2) On payment of the tax, the collector shall if so requested give a receipt.
Recovery of tax by distraint
2 (1) In England and Wales or Northern Ireland, if a person neglects or refuses to
pay the sum charged, upon demand made by the collector, the collector may
distrain upon the goods and chattels of the person charged (“the person in
(2) For the purposes of levying such distress a justice of the peace, on being
satisfied by information on oath that there is reasonable ground for
believing that a person is neglecting or refusing to pay a sum charged, may