The Stamp Duty Land Tax FAQs will be updated Shortly.
New process for transactions with more than 100 properties
The online service can only accept transactions of up to 99 properties. HMRC want to extend this, but know that an IT solution is at least 12 months away. In the meantime, they are introducing a new process which they hope will encourage even more people to use online filing.
The new process is:
First, complete the online return for the first 99 properties
Then submit a schedule to
Birmingham Stamp Office, by email to: shujina.bibi@hmrc.gsi.gov.uk (this email address is not available on the website for security reasons) for only the properties that exceed 99. There is no ‘template’ for this schedule – just ensure that all the relevant information is given.
Details are on our website at www.hmrc.gov.uk/so/transactions-100.htm (apart from the email address) and full details will be in Issue 21 of Practitioners’ Newsletter.
The Keeper cannot accept applications accompanied by a copy or certified
copy SDLT5.
Edinburgh Stamp Office
Grayfield House
Spur
X
5 Bankhead Avenue
Edinburgh
EH11 4BF
FAX: 0131 442 3038
There is a 2 day personal presentation service and urgency service
(where SDLT5 is not received within 16 days) provided at the Edinburgh
Office for Scottish purchases only. Agents requiring this service
should fax details to the above fax number. Where the 2 day personal
presentation conditions apply to a transaction involving both English
and Scottish properties HMRC may also be able to assist in relation
to the Scottish properties.
