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Statutory Instrument 2011 No 455 laid
Statutory Instrument 2011 No 455 has been laid to change the information required in stamp duty land tax returns. Each lead purchaser in a transaction will need to use a unique identifier.
Individuals will use their National Insurance number, and companies either their UK company or partnership unique taxpayer’s reference or their VAT registration number.
There will be changes to both the online filing system and form SDLT1, as well as minor changes to forms SDLT3 and SDLT4.
The new forms will be available for use from April 2011 and must be used from 4 July 2011.
