SI 2021/13 – The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
Released 07 January 2021
SI 2021/13 provides a new form SDLT 1 (Land Transaction Return) from 1 April 2021.
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021 amend the Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837), Sch. 2, Pt. 1 to provide a new SDLT 1 form in connection with land transactions for the purposes of stamp duty land tax. The regulations further make transitional provision for forms delivered in respect of land transactions of which the effective date is before 1 April 2021. In respect of those land transactions, the validity of the previous form of SDLT 1 is preserved, provided it is delivered before 1 May 2021. The regulations come into force on 1 April 2021.