Question 59 on the SDLT1 Return- Authorising agent to handle correspondence

Stamp Taxes Helpline can only speak to agents about queries on returns if Question 59 on the SDLT 1 return is answered ‘Yes’. If it is marked ‘No’ the purchaser must contact the Helpline personally, to advise them that they can speak to the agent. Our records will then be amended.

SDLT correspondence

All correspondence about SDLT transactions must be sent to Birmingham Stamp Office.

No correspondence should be sent to the Rapid Data Capture Centre at Netherton. This is our central processing facility and cannot deal with correspondence which will be delayed whilst it is re-routed to Birmingham.

Schedules

There are two types of transaction for which you need to submit schedules:

1) Multiple Property schedules

We offer special arrangements for customers making multiple acquisitions of property, i.e. situations where 6 or more land transactions take place on the same day between the same purchaser and vendor. Please contact the Stamp Taxes Helpline before the land transaction return is prepared.

They will provide initial advice and may refer you to Birmingham Stamp Office if necessary.

A suggesstion could be that the information is sent in schedule format, rather than on multiple SDLT3s or SDLT4s. If so, they will email you with the relevant schedule - the precise form of which will depend on the nature of the interests being acquired and how they should be coded.

Further information is available in the SDLT Manual.

2) Schedules for under/sub leases

These should be sent to the SDLT Processing Centre in Netherton, who will forward them to the Valuation Office Agency, by whom they are required. The Unique Transaction Reference Number (UTRN) and Local Authority code should be put on any schedules or plans you send. More details can be found in the sub lease guide.

General Feedback

We now have a regular customer feedback section in Practitioners’ News and, in this issue, we would like to canvass your views on the ‘top five’ developments you’d like to see on our Internet pages. Your comments will be taken into account as we plan future improvements.

Mark Appleby will be pleased to hear from you.