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artl applications containing SDLTs initiated after 8am Monday 4 July

The SDLT form on ARTL has changed, in line with HMRC’s changes to their paper and online filing you will now need to complete boxes 49 - 51 (as appropriate).  These appear below:

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Although all the questions are highlighted with a “red triangle” only the appropriate questions applicable to the application require to be completed. 

Does your client have a NINO:

Box 49.1 asks for the NINO

Box 49.2 asks for the date of birth.

Both boxes must be completed for the return to be valid. The final alpha character of the NINO can be omitted if it is not known. If there is no NINO both boxes should be left blank. If these boxes are completed the customer should go directly to box 52.

Your client does not have a NINO but does have a VAT Registration number:

Box 50 asks for the VAT registration number.

The VAT number should be entered with no spaces or slashes. If this box is completed the customer should go directly to box 52.

This box need not be completed if boxes 49.1 and 49.2 have been completed.

Your client does not have a NINO nor VAT Registration Number but does have a UTR number

Box 51.1 asks for either a Company Unique Tax Reference or a Partnership Unique Tax Reference.

This box should not be completed if either box 49 or box 50 have been completed. If this box is completed, boxes 51.2 and 51.3 must be left blank.

Your client does not have a NINO, VAT Registration Number nor UTR number

Box 51.2 asks for any other tax reference. Box 51.3 asks for the country or place of issue. If providing a response to box 51.2 then you must also complete 51.3.

ARTL applications containing SDLTs initiated prior to 6pm on Friday 24th June:

You can still complete your existing application however your SDLT will now also contain the boxes above which must be completed before you can sign it.  Please note if you had previously signed your SDLT it will have reverted to an ‘unsigned’ version.  This means that once you have completed the relevant box(es) you will need to select the tab headed ‘Form’ in order to sign:

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