In order to reflect social distancing measures and protect its
staff, HMRC has temporarily changed the various ways it receives documents and
information. In a limited number of situations, stamp duty can be payable in
relation to transfers of land where the contract was entered into before 10
July 2003 but completed after 1 December 2003. In line with HMRC’s general
communications policy during the pandemic, taxpayers are asked to email
electronic copies rather than posting documents to HMRC. Rather than stamping
the documents, HMRC will send an email acknowledging receipt and confirming
details of the submission.
In order to reflect social distancing measures and protect its
staff, HMRC has temporarily changed the various ways it receives documents and
information. In a limited number of situations, stamp duty can be payable in
relation to transfers of land where the contract was entered into before 10
July 2003 but completed after 1 December 2003. In line with HMRC’s general
communications policy during the pandemic, taxpayers are asked to email
electronic copies rather than posting documents to HMRC. Rather than stamping
the documents, HMRC will send an email acknowledging receipt and confirming
details of the submission.
