New SDLT Form 46 - appeal against a penalty determination
The new SDLT Form 46 is now available. It replaces the original Forms 46 and 47, which were withdrawn in April.
Whist we were waiting for the new Form 46 to be developed, we asked customers to write a letter to Birmingham Stamp Office, outlining the details of their appeal. A letter is no longer required. Those wishing to lodge an appeal should simply send the new Form 46 to:
Birmingham Stamp Office
9th Floor
City Centre House
30 Union Street
Birmingham
B2 4AR
New rates of interest on stamp taxes paid late and overpaid
From 6 September 2006, an interest rate of 7.5 per cent will apply to any SDLT paid late or overpaid by customers. This rate will also apply to any stamp duty or stamp duty reserve tax paid late or overpaid (from 1 October 1999).
Also from 6 September 2006, the interest rate for any stamp duty reserve tax (to 30/9/99) paid late or overpaid (to 30 September 1999) was amended to 5.75 per cent.
Feedback
We have introduced a regular customer feedback section in Practitioners’ News to help us improve the services we provide.
In this issue we would like to canvass your views on the new layout of the Stamp Taxes internet pages. We would particularly be interested to know if you refer to the Stamp Taxes Publications Calendar and if so, whether you find this useful.
Mark Appleby will be pleased to receive your comments, which will be taken into account as we plan future improvements.
Previous issues of the SDLT Practitioners’ Newsletter
Information in earlier Practitioners' Newsletters was current at the time of publication but may become outdated or incorrect with the passage of time. Such material should not be relied on as a permanent source of guidance.
We do not retain hard copies of previous issues, but they are all available online.
