Changes have been made to the SDLT IT system which affects both online and paper returns.
From now on if you file on paper, you need to make sure that you use the new style SDLT1, SDLT3 and SDLT4 forms. If you use an old style SDLT return or miss essential information on the new style return your form will be rejected.
You will also need to provide additional information when filing online as these returns have changed too.
A unique identifier is now required for all returns. 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 these references are available you should 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.
If you don't have any of these unique identifiers you will need to contact the Stamp Taxes Helpline to obtain a reference.
Contact details for the Stamp Taxes Helpline
If you need to order copies of the new versions of the paper forms you can order them online.
