A reminder that: 


a 5% rate applies to purchases of residential property of over £1m where the effective date (normally the date of completion) is on or after 6 April;


SDLT returns will be amended to include a unique identifier for each lead purchaser (individuals will use their NI number, and companies their company registration number or VAT registration number). The new style forms (and online collection of information) will be mandatory from July 2011, so it is important to start collecting this information on all purchases. 


See www.hmrc.gov.uk.