HMRC launched a consultation on proposed amendments to Stamp Duty Land Tax (SDLT) regulation, specifically around reducing the time limit to make a SDLT return and pay the tax due.

The draft legislation was laid on 10 December 2018 as The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 (S.I. 2018/1319) and came into for once 1 March 2019. No changes were made to the regulations as a result of the consultation.