Stamp Duty Land tax (SDLT) Practitioners’ News (formerly Newsletter) Issue 12 - August 2006

Receipt of original documents enclosed with SDLT applications at our Processing Centre

In the previous issue Practitioners Newsletter 11 (PDF 152K) we detailed the original documents our Data Capture Centre often receive enclosed with SDLT1 Returns. We would like to reiterate that such documents are not required and not to send them in with SDLT applications. Receipt of any such documents can cause delays in the return being processed and the SDLT5 certificate being issued.

Any pre SDLT documents or other forms such as Stock Transfer forms which require stamping should be sent to London Stamp Office at the following address:

Ground Floor
South West Wing
Bush House
Strand
London
WC2B 4QN

DX 146766 Somerset House

In a few, complex, cases practitioners may advise their clients to provide HMRC with supplementary information in order to protect themselves from a ‘discovery’ assessment made after the normal time limit for opening an enquiry into a return has expired. We plan to publish guidance on this shortly.

SDLT Payments

Also further to our article in the previous issue Practitioners Newsletter 11 (PDF 152K), we continue to receive many cheques which do not contain the Unique Transaction Reference Number (UTRN). Therefore we would again like to remind practitioners of the following:

  • Make sure every payment is accompanied with the correct UTRN. Failure to do so will delay the issue of the certificate.
  • Remember to write the UTRN after ‘HM Revenue and Customs Only’ on the front of the cheque.
  • If you are sending one cheque for more than one UTRN, ensure:
    All UTRN’s and their corresponding monetary amounts are noted on the back of the cheque.
  • That the total of these entries correctly adds up to the total amount shown on the front of the cheque.

See Payments: Stamp Duty Land Tax (SDLT) for detailed information on paying SDLT. Paying electronically is recommended as a quicker, more secure and efficient method of payment.

HMRC services for customers with special requirements

In Issue 10 of Practitioners Newsletters (PDF 178K), we detailed the services HMRC provide for customers with special requirements. Further to this article we are keen to receive feedback from practitioners and conveyancers as to whether there are any other particular services we could offer you or your clients. Please send your suggestions/ideas to Des Newman at desmond.newman@hmrc.gsi.gov.uk.