HM Revenue and Customs (HMRC) have announced a change to the information required in Stamp Duty Land Tax (SDLT) returns.
Each lead purchaser will need to use a unique identifier. Individuals will use their National Insurance number, and companies either their UK Company or partnership Unique Taxpayers Reference, or their VAT registration number. Arrangements for lead purchasers that do not have any of these unique identifiers will be published in due course.
There will also be amendments to both the online filing system and form SDLT1. Minor changes will be made to forms SDLT3 and SDLT4.
HMRC has stated that the new forms will be available for use from April 2011 and must be used with effect from 4 July 2011.
25 February 2011
