Both the paper SDLT return, SDLT1 (including supplementary forms SDLT3 and SDLT4) and, online screens are changing. In future you will need to provide more identification details. 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.
New SDLT forms will be available from 11 April 2011, along with a new edition of the SDLT6 guidance notes for completion. You will still be able to use the old versions but only until 3 July 2011. After that date only the new versions of the forms will be accepted. Note that the new forms also include the new HM Revenue & Customs bank account details.
During April we'll send a small sample of the new forms and the guidance notes to customers who regularly complete paper SDLT returns.
The guidance for online filing will also change in July when the online screens change.
SDLT returns, online or paper, will only be accepted if lead purchasers have supplied the unique identifiers on the return. Individual lead purchasers use their National Insurance Number and date of birth. Companies should use their company 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 other 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 should contact the Stamp Taxes Helpline to obtain a reference.
Further details will be announced as they become available.
