From 2 July 2012, a new version of the Land Transaction Return guidance notes (SDLT6) will come into effect.
The online and paper copies of the current SDLT6 will be withdrawn and the replacement guidance will be available online on the HM Revenue & Customs (HMRC) website in PDF format.
HMRC will create additional pages in the SDLT manual for specific questions that are covered by the existing guidance but which are not included in the new version. These additional pages will link to the current guidance and examples and will also be available in the week commencing 2 July 2012.
As the new SDLT6 is shorter and perhaps less comprehensive than before, solicitors may wish to retain their existing paper copies for ease of reference, but should use the new online SDLT6 in the first instance.