Don’t forget from 4 July 2011 SDLT forms change and you must use the new style SDLT1, SDLT3 and SDLT4 forms and supply a unique identifier. Purchasers will need to give their National Insurance number and date of birth. Companies should use their company Unique Taxpayer Reference (UTR) or VAT registration number, whilst partnerships should use their UTR or VAT registration number.
If none of the above references are available use a tax reference stating the country or place of issue. If no tax reference is available use another unique reference, such as passport number or driving licence number stating the country or place of issue.
If your clients don’t have any of these unique identifiers you will need to contact the Stamp Taxes Helpline to obtain a reference.
SDLT returns submitted from 4 July 2011 without the new required information will be rejected so please ensure that you order copies of the new versions asap.
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