Stamp Taxes Bulletin 2/2011

Contents

Land

• Exchanges
• Exchanges and VAT
• Multiple purchases of residential properties
  published guidance clarification of status of student accommodation
• Relief for overpaid tax - revision of FA03/SCH10/PARA34
• Further guidance on Schedule 15 Finance Act 2003
• Amending SDLT returns
• Incorrect information on SDLT returns
• Recent changes to SDLTM
• Annex – Completing questions 49 – 51 SDLT1

Land and Shares

• HMRC Bank of England accounts
• Same day stamping

Review of Internet content

We plan to review items that featured in the Stamp Taxes Bulletin along with other temporary technical guidance before the next issue. If the information is now available in the SDLT Manual or is, for any other reason, no longer required, it will be removed.

A schedule of all deletions with cross-references to the permanent location will be published in Bulletin 1/2012, scheduled for January.