1

Land transaction tax

Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9).

The date falling 30 days after the filing date for the return.

2

Landfill disposals tax

Amount F4payable as a result of a tax return.

The date falling 30 days after the filing date for the return.

3

Any devolved tax

Amount payable as a result of a WRA determination made in place of a tax return.

The date falling 30 days after the date by which WRA believes the tax return was required to be made.

4

Any devolved tax

Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7).

The date falling 30 days after the date by which WRA believes the tax return was required to be made.

5

Any devolved tax

Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made.

The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.

6

Any devolved tax

Amount (or additional amount) payable as a result of an amendment or a correction to a tax return.

The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.

7

Any devolved tax

Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made.

The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.

8

Land transaction tax

Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act.

The date falling 30 days after the date by which the deferred amount is required to be paid.

9

Land transaction tax

Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act.

The date falling 30 days after the date by which the refused amount is required to be paid.

10

Landfill disposals tax

Amount charged by a charging notice issued under section F749 or 50 of LDTA.

The date falling 30 days after the date by which the amount is required to be paid.

11

Any devolved tax

A postponed amount within the meaning of section 181G(2).

The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods).