Stamp Duty Land Tax
SDLT Manual - Partnership chapter
HMRC have published a revised draft of the Partnership Chapter of the SDLT manual. Comments are invited by 27 November. Please see the attached correspondence from HMRC. If you have any comments, please forward these to Katie Hay by 23 November.
SDLT Manual - Scottish lease chapter
The lease chapter of HMRC's SDLT manual has been amended to include a Scottish section. This was drafted by the Society's SDLT Working Party, which is comprised of members of the tax and conveyancing committees and is the result of a considerable amount of time, effort and commitment on their part.
VOA Mailbox for Electronic Plans or Schedules
The Valuation Office Agency has now established a mailbox for providing electronically any necessary plans or schedules for under/sub leases. Your e-mail should include the following information:
- the unique transaction reference number (see bottom of page 2 of SDLT1)
- the relevant local authority code (see field 29 on SDLT1)
- the National Land and Property Gazetteer Unique Property Reference Number (see field 31 on SDLT1)
- address and post code (where available)
Sensitive material should not be sent via e-mail.
Any enquiries about this service should be sent to Tony Capp at the VOA.
Pre-Budget Report
In his Pre-Budget Report on 24 November 2008 the Chancellor announced that the standard rate of VAT will be reduced to 15% on 1 December 2008.
Please click here for a statement released by HMRC on how it will affect calculation of SDLT for leases where VAT is included.
Edinburgh Stamp Office relocation
Please click here for information released by HMRC about the relocation of the Edinburgh Stamp Office, including details of potential disruption between Monday 8 and Friday 12 December while the stamping presses are moved.
Stamp Taxes Online
November 2008
Please click here for the latest update from HMRC, issued 18 November, regarding the recent disruptions to the online service.
Problem with online submissions confirmed
Further to the message below, we have been in contact with the Stamp Taxes Office in Birmingham and we have been advised that there have been ongoing problems with the online service further to the maintenance work carried out at the end of October. We have also been advised that submissions have most probably gone through and that the error is generated at the confirmation of receipt stage.
We have contacted the Edinburgh Stamp Office, which has confirmed that it will accept printouts of the online submission forms and will issue SDLT 5s over the counter for personal presentation cases. Edinburgh are also accepting faxes (0131 442 3038) and will send certificates out by post.
Problems with online submissions reported
Several firms have been reporting problems with online submissions. The Society has contacted HMRC to find out if there is a particular reason for this but has not yet received a response. If you are experiencing problems, please contact Katie Hay with details of what the problems are, whether or not there is an error message, etc.
SDLT 6 PDF
Following consultation with stakeholders, HMRC have taken the decision to remove the SDLT 6 pdf from their website from Friday 6 June. Speaking about this decision, Sheila Southwick from Birmingham's Customer Care Team noted that while this may be disappointing for some users, plans to update the website will ultimately make the service more effective and customer focused.
Official Links
Stamp Office Help Index
News & Latest FAQs
Stamp Taxes on-line
Leases Manual
