Changes are being made to the SDLT IT system and you will not be able to submit online returns from midnight on Friday 24 June until 7.00am on Monday 4 July. This is because the system is to be shut down whilst the changes are made and tested.
If you have partially completed a return and stored it before the shutdown period starts on 24 June and want to open it again when the shutdown period ends on 4 July you will need to check that there are no validation errors and complete the additional information required.
If you file a return online on or after 4 July and it is now late but would not have been late if filed during shutdown, a penalty notice may be issued. So long as your return is filed without unreasonable delay on or after 4 July HM Revenue & Customs (HMRC) will cancel the penalty if you appeal. Written applications sent to the Appeals Team in Birmingham will be considered on a case by case basis.
If your return would have been late even if it could have been filed during shutdown, the normal penalty rules will apply.
How to appeal against an SDLT penalty
During shutdown week there will be special handling processes in place for customers who file SDLT returns on paper.
If you send an old style paper return and it is not received by Friday 24 June 2011 it will be sent back to you with an explanatory letter along with a new style return to be complete. You should make sure that you submit the new style form within the 30 day filing period.
New style paper returns received during the shutdown will be processed after 4 July 2011.
If a new style paper return received during the shutdown has essential information missing we will send it back to you with an explanatory letter. You should make sure that you supply the information within the 30 day filing period.
Please note from 4 July 2011 any forms received that are either in the old style, or in the new style but missing essential information will be rejected.
If your return was late because of the need to re-submit due to the shutdown, a penalty notice may be generated when you send it back. So long as your return is resubmitted without unreasonable delay on or after 4 July HMRC will cancel the penalty if you appeal. Written applications to the Appeals Team in Birmingham will be considered case by case.
How to appeal against an SDLT penalty
If your return was originally received in time but you needed to add additional information and then you resubmitted the return late, a penalty may arise. So long as your return is resubmitted without unreasonable delay on or after 4 July HMRC will cancel the penalty if you appeal. Written applications to the Appeals Team in Birmingham will be considered case by case.
