The Stamp Duty Land Tax (Administration) (Amendment) Regulations, SI 2011/455, amend the land transaction return to provide extra information, in connection with a programme to move HMRC’s information technology systems to a common platform.
‘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,’ HMRC said.
‘Arrangements for lead purchasers that do not have any of these unique identifiers will be published later. There will be changes to both the online filing system and form SDLT1. There will also be minor changes to forms SDLT3 and SDLT4. The new forms will be available for use from April 2011 and must be used from 4 July 2011.’
The Stamp Duty Land Tax (Administration) (Amendment) Regulations, SI 2011/455, amend the land transaction return to provide extra information, in connection with a programme to move HMRC’s information technology systems to a common platform.
‘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,’ HMRC said.
‘Arrangements for lead purchasers that do not have any of these unique identifiers will be published later. There will be changes to both the online filing system and form SDLT1. There will also be minor changes to forms SDLT3 and SDLT4. The new forms will be available for use from April 2011 and must be used from 4 July 2011.’
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")