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Taxpayers will have less time to file returns.
HMRC has published a consultation on plans to reduce the stamp duty land tax filing and payment window from 30 to 14 days after the effective date of the transaction. If the sum payable for a property is contingent or uncertain, taxpayers wishing to apply for deferment would have to do so within the 14 days.
The change to reduce the filing and payment window will be implemented in 2017-18.
The Revenue is also considering a proposal to require agents filing returns on behalf of purchasers to file online using the HMRC online filing service or third party software.
The document is here. Responses should be emailed here by 7 October 2016.
