SolvedCH12600 | Record Keeping: What records must be kept: Stamp duty land tax general requirements
From HM Revenue & Customs · Compliance Handbook
As well as having to comply with record-keeping obligations for other taxes and duties, a person needs to keep records specific to any land transaction.
Stamp duty land tax
In connection with a land transaction, a person who is a purchaser must keep such records as may be needed to be able to deliver a correct and complete return including
relevant instruments relating to the transaction, in particular, any contract or conveyance, and any supporting maps, plans or similar documents
records of relevant payments, receipts and financial arrangements.
Records not required to be kept
From 1 April 2010 HMRC can make regulations that may
specify the records and supporting documents that must be kept
specify the records and supporting documents that need not be kept
make different provisions for different cases, and
specify records by way of a notice.
We have not made any such regulations yet for stamp duty land tax.