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Those practitioners still persevering with cheques (and who have not woken
up to the convenience of paying electronically) are reminded that they must
include the UTRN (Unique Transaction Reference Number).
Write the UTRN
after ‘HM Revenue and Customs only’ on the front of the cheque. If a single
cheque covers more than one UTRN then make sure you list all the UTRNs
(and the amount of SDLT for each) on the back of the cheque. If you do not
follow this advice then there will be delay.
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October 2006 |
