Stamp duty land tax (SDLT) Practitioners’ News (formerly Newsletter) Issue 16 - December 2006

Contents

• Electronic SDLT5 certificate
  A reminder about the new Electronic SDLT5 certificate.
• Birmingham Stamp Office: change of address
  Our office in Birmingham has moved. Any correspondence should be sent to their new address.
• Penalty letter responses
  Common misconceptions in responses received when SDLT12 penalty letters have been issued.
• Why SDLT8 letters are issued
  We have recently carried out more analysis of the main errors on SDLT Returns that lead to SDLT8s being sent out.
• Ringing the changes for SDLT8s
  We have begun piloting a process of telephoning customers to clarify incomplete or contradictory information on their SDLT Returns - rather than issuing SDLT8 letters asking for this information.
• Vendor’s address (SDLT1, Questions 34 - 38)
  A reminder that we do not want the property address shown as the vendor’s address - unless the vendor is going to remain there.
• Agent details (SDLT1, Questions 57- 62)
  If you use the Stamp Taxes Online service, agent’s details can be pre-populated onto the return. This means not having to repeatedly insert them for each transaction.
• The Welsh Language Act 1993
  Stamp Taxes responsibilities under the Act.
• 2-D bar-coded/CD-Rom notifications
  Our Data Capture Centre still gets many 2-D bar- coded SDLT1 Returns which cannot be scanned. This leads to delays in issuing certificates.
• New SDLT Form 46 – Appeal against a penalty determination
  A new appeals form is now available on our website.
• New rates of interest on stamp taxes paid late and overpaid
  New rates apply from 6 September 2006.
• Feedback
  Have your say.
• Previous issues of the SDLT Practitioners’ Newsletter
  How to get them.
• Quick Links
  Stamp Taxes welcome page.