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The SDLT Online Tax Return system has been upgraded. It now includes
information on the date of deletion of each return. Note that it will
normally calculate the SDLT due (but not always – specifically if field
three is ‘OT’; if it involves a linked lease; if designated disadvantage
areas apply; if it is a shared ownership lease; or if there is staircasing).
More importantly, since 1 November Online produces an electronic SDLT
5 (ie submission receipt) for all successfully submitted transactions. You
simply print off that certificate for submission to the LR. Note that you
will also get a paper version of SDLT 5 in the post, but that should be
kept on file (and not sent to the LR). If the Online SDLT 5 deals with
multiple addresses, then the certificate will only show the first property
address, so you will need to send PDF copies of any SDLT 3s or 4s to
the LR. See www.hmrc.gov.uk/so.
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December 2006 |
