SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 2Duty to keep and preserve records
Duty to keep and preserve records
4
1
A purchaser who may be required to give a self-certificate must—
a
keep such records as may be needed to enable him to deliver a correct and complete certificate, and
b
preserve those records in accordance with this paragraph.
2
The records must be preserved for six years after the effective date of the transaction and until any later date on which—
a
an enquiry into the certificate is completed, or
b
if there is no enquiry, the Inland Revenue no longer have power to enquire into the certificate.
3
The records required to be kept and preserved under this paragraph include—
a
relevant instruments relating to the transaction, in particular, any contract or conveyance, and any supporting maps, plans or similar documents;
b
records of relevant payments, receipts and financial arrangements.