Customer promise and service information

Contents

Stamp Duty Land Tax (SDLT)

Stamp Duty (SD)

Stamp Duty Reserve Tax (SDRT)

General information

Our promise to you

This short guide explains the level of service you can expect from Stamp Taxes. It also provides information to help you get the most out of our organisation.

Our purpose and commitment

It is our responsibility to administer the tax system for:

fairly and efficiently. In doing this, we are committed to providing the best quality service in the business of government. We will:

  • do our job efficiently, courteously and promptly
  • treat you fairly
  • keep to a minimum:
    • your costs of complying with the legislation; and
    • our costs of administering it.

SDLT

Use of the internet for business is a fast growing area. Our Stamp Taxes Online service provides you with a secure method of viewing your data and sending notifications of land transactions online. It allows you greater convenience as you can file a return at any time, day or night. The service is easy to use and in the majority of cases will calculate the tax liability for you. Visit key features and benefits to see what the service will let you do.

How to pay SDLT

We accept payment by a range of methods but recommend payment is made electronically. Electronic payments are generally more efficient and secure than payment by post.

Where to send further SDLT correspondence

Once you have sent your land transaction return, any additional correspondence should be sent to: Birmingham Stamp Taxes

DX: 15001 Birmingham 1

How to appeal against penalty determinations

If you have incurred a penalty and wish to appeal against this decision then please use a Form SDLT 46 (PDF 18K) ‘Appeal against Penalty Determinations’ The completed SDLT 46 should be sent to Birmingham Stamp Office. There is also a guidance leaflet SD7 - Stamp Duty Land Tax - Penalties for late land transaction return.

SD

Service information

We aim to stamp documents and post them back to you within five working days of receipt, providing you send the correct amount of duty with them.

If we need further information, we aim to tell you what is required within five working days. We will also give you the name and telephone number of the person dealing with your documents.

If we are unable to meet the five-day target, you will hear from us within ten working days. If there is to be a further delay, we will let you know the reason and when you can expect a full reply.

All documents for stamping should go to Birmingham Stamp Office.

Cheques should be made payable to: HMRC Only

Adjudication (stamp duty only)

What it is

In simple terms, adjudication is where Stamp Taxes give their formal opinion about the amount of stamp duty due. It is an important step in taking forward an appeal against a stamp duty liability.

Stamp duty appeals are heard before the High Court in England, Wales and Northern Ireland and before the Court of Session in Scotland.

Adjudication is also compulsory in certain situations not involving appeals. For example, you will need documents to be adjudicated when claiming relief:

  • for transactions between related companies (S.42FA 1930)
  • in connection with acquisitions of companies and undertakings (S.75, 76 and 77 FA 1986)
  • for conveyances, transfers and leases to charities (S.129 FA 1982)

The adjudication service is available by post from Edinburgh Stamp Office. A special stamp is impressed on the relevant document.

Stock transfers – please send these to:

Birmingham Stamp Office

DX: 15001 Birmingham 1

SDRT

Where to send SDRT monthly notices including further correspondence

Please send your SDRT monthly notices including any additional correspondence to Birmingham Stamp Office.

DX: 15001 Birmingham 1

How settlements are negotiated

What happens at the end of an enquiry into SDRT affairs?

It may be that too little SDRT has been paid, or it was paid it late, or sent in a late or incorrect notice, in which case interest and penalties may arise.

Information and help

Other sources Information and help

DX: 15001 Birmingham 1
Fax: 0121 643 8381

What Stamp Taxes requires from you

We need you to:

  • Send your paper land transaction return to Netherton within 30 days of the effective date of the transaction. If you miss this deadline you will be liable to a penalty.
  • Make sure the information you provide on the land transaction return is correct and relevant so that we can confirm your calculation of the SDLT payable without having to contact you for more information.
  • Send Stock Transfer documents for stamping to Birmingham within 30 days of execution.
  • Submit the correct documents, papers and payment so that we can process your application for stamp duty.
  • Let us know if things go wrong. Our Complaints Team is part of our Customer Service Team in Birmingham. We will immediately acknowledge your complaint and look into the problem. A full reply will be issued within 15 working days.
  • Let us know if things go well. If you are particularly pleased with the service you have received, please contact us. We always appreciate comments from customers about how to improve the services we provide.

If you wish to make a complaint

Please put it in writing to:

Adrian Carter, Stamp Taxes Complaints Manager Birmingham Stamp Office.

DX: 15001 Birmingham 1
Fax: 0121 643 8381

Disabled customers

We will be happy to discuss your particular requirements with you – simply contact Adrian Carter our Customer Service Manager at:

Birmingham Stamp Office

DX: 15001 Birmingham 1
Fax: 0121 643 8381

Or contact the Stamp Taxes Helpline

If English is not your first language

We are happy to try to help anyone who wishes to communicate with us in a language other than English. If you would like to make arrangements to do this, please contact the Stamp Taxes Helpline.