From 4 July 2011, the new SDLT1, SDLT3 and SDLT4 forms must be used and a unique identifier for the lead purchaser supplied to HM Revenue & Customs (HMRC). The unique identifier will take the form of a national insurance number and date of birth for individuals, and a unique taxpayer reference or VAT registration number for companies and partnerships. Lead purchasers who are unable to provide any of these unique identifiers should contact the Stamp Taxes Helpline on 0845 6030135 to obtain a reference number.
HMRC has warned that any stamp duty land tax (SDLT) returns submitted on or after 4 July 2011 using the old forms or without the required information will be rejected. This may result in the purchaser incurring a penalty charge where a correctly completed SDLT return is submitted outside the 30 day deadline and a subsequent delay in registering the title at Land Registry.