SDLT – filing further returns

Is your client caught by a requirement to file a second or subsequent tax return in relation to a land transaction (e.g. because a later transaction is linked to the earlier transaction, or a previously uncertain rent or other consideration has now been ascertained, or because a tenant has started to hold-over under the 1954 Act)? How do you file the return? Guidance has been provided on the HMRC Stamp Taxes website – see Further Returns.