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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM24700 · Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents

  • SDLTM24705 · General Overview
  • SDLTM24710 · Property Authorised Investment Fund (PAIF): Introduction
  • SDLTM24715 · Co-ownership Authorised Contractual Scheme (CoACS): Introduction
  • SDLTM24720 · Reserved Investor Fund (RIF): Introduction
  • SDLTM24725 · Basic Conditions for Seeding Relief
  • SDLTM24730 · The Seeding Period
  • SDLTM24735 · Restriction on Relief
  • SDLTM24740 · Further restrictions for RIFs
  • SDLTM24745 · Withdrawal of Relief
  • SDLTM24750 · Withdrawal of Relief: Ceasing to Qualify as PAIF/CoCS
  • SDLTM24755 · Withdrawal of Relief: Conversion of a RIF to a CoACS
  • SDLTM24760 · Withdrawal of Relief: Revocation of RIF entry notices
  • SDLTM24765 · Withdrawal of Relief: Portfolio Test Not Met
  • SDLTM24770 · Withdrawal of Relief: Relevant Disposal of Units
  • SDLTM24775 · Withdrawal of Relief: Dwelling Occupied by Non-Qualifying Individual
  • SDLTM24780 · Genuine Diversity of Ownership Ceases – CoACS
  • SDLTM24785 · Making a Seeding Relief Claim
  1. Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents
  2. Making a Seeding Relief Claim

SDLTM24785 | Making a Seeding Relief Claim

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Claims for seeding relief must be made in a land transaction return or an amendment of such a return.

To claim seeding relief when submitting an SDLT return, claimants should use ‘Code 38’ at question 9 of the SDLT return.

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