The new Stamp Duty Land Tax (SDLT) return forms are now available and can be used from now on. Changes have also been made to the SDLT1 and minor changes to forms SDLT3 and SDLT4.
The information required in the new returns has changed. Each lead purchaser will need to use a unique identifier. Individual lead purchasers will need to give their National Insurance number and date of birth. Companies should use their company Unique Taxpayer Reference (UTR) or VAT registration number, whilst partnerships should use their UTR or VAT registration number.
If none of the above references are available use a tax reference stating the country or place of issue. If no tax reference is available use another unique reference, such as passport number or driving licence number stating the country or place of issue.
Lead purchasers who don’t have any of these unique identifiers will need to contact the Stamp Taxes Helpline to obtain a reference.
The new forms must be used for all paper returns from 4 July 2011 so please ensure that you order copies of the new versions in advance.
