Online returns for stamp duty land tax
Impact of computer changes in June 2011
By HMRC
Background
Major changes are being made to the computer system used by HMRC to process stamp duty land tax SDLT returns. As a result, the system will be unavailable from 00:01 on Saturday 25 June until 00:01 on Monday 4 July. It will not be possible to file returns online during this period.
Returns stored prior to the system being shut down and re-opened after it goes live will need to be checked for validation errors and the inclusion of the additional data required.
To 24 June
The online service will be available as normal until 00:01 Saturday 25 June.
Between 25 June and 3 July
The service is not available.
4 July and after
Service resumes.
There are implications for submissions delayed during service shut down. Where a return is filed online on or after 4 July and:
- this is still within 30 day filing deadline – there are no penalty implications
- this is now outside 30 day filing deadline but the return would not have been late if filed during shutdown, where a penalty notice is issued, HMRC will accept an appeal (and not seek a penalty) provided the return is filed without unreasonable delay on or after 4 July. Written applications to the Appeals Team in Birmingham will be considered case-by-case.
- the return would have been late even if it could have been filed during shutdown – the normal penalty rules apply.