1227. Duty to deliver land transaction return; in general.

(v)ÌýÌýÌýÌý Compliance

A.ÌýÌýÌýÌý Returns, Records, Registration and Claims

1227.ÌýÌýÌýÌý Duty to deliver land transaction return; in general.

In the case of every notifiable transaction1, the purchaser must deliver a return (a 'land transaction return') to HM Revenue and Customs (HMRC) before the end of the period of 14 days beginning with the effective date of the transaction2. A land transaction return in respect