SDLTM08050 | Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)

Where a contract that has been charged to SDLT by virtue of being substantially performed is subsequently to any extent rescinded or annulled, or is for any other reason not brought into effect, the tax paid by virtue of that subsection shall to that extent be repaid.

Repayment must be claimed by amendment of the land transaction return made in respect of the contract under FA03/SCH10/PARA6.