A few miscellaneous points:
-
if you use Stamp Taxes Online then do not send a paper copy of the
SDLT return! If you do, then you will almost certainly receive a request
for payment and the transaction will be processed twice. This may
seem an obvious point, but it seems that many practitioners are still
adopting the belt-and-braces approach of also sending off a paper
form;
- never send any correspondence to Netherton. All correspondence
should go to Birmingham;
- the chapter on leases in the SDLT manual has been revised and is
downloadable in its entirety as a pdf from www.hmrc.gov.uk (it is well
worth doing so).
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April 2007 |
