SDLTM60250 - Processing

Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

If the system calculates that there is an underpayment of tax form SDLT12 is issued automatically requesting payment of the amount owing within 10 working days. The form SDLT12 contains a payslip.

If the payment is not made within 15 days the reminder form SDLT12A is issued automatically.

If the payment is still not received form SDLT13 will be issued to advise the purchaser/agent that action will commence for recovery of the debt by Debt Management & Banking Office.

The computer system will automatically pass the details of the debt to Debt Management & Banking.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)