STSM141070 - Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty administration: all facts and circumstances to be set out in instruments
When presenting an instrument to HMRC the customer must ensure that all the facts and circumstances affecting its liability to duty, or the amount of duty chargeable, are 鈥渇ully and truly set forth鈥� in the instrument (section 5 Stamp Act 1891).
Where necessary, HMRC may ask for copies of contracts, valuations, supporting documents and other background material in order to calculate the duty.
Where an instrument is to be adjudicated (see STSM012020) under section 12 SA1891, HMRC鈥檚 right to require evidence to be provided is detailed in section 12(2) SA1891 (see STSM012030).