New forms from July

From 4 July 2011 taxpayers must use the new style SDLT1 SDLT3 and SDLT4 forms and supply a unique identifier. Forms submitted from 4 July 2011 without the new required information will be rejected.

Individual lead purchasers will need to give their National Insurance number and date of birth. Companies should use their company unique taxpayer reference (UTR) or VAT registration number while partnerships should use their UTR or VAT registration number .

If none of the above references is available the taxpayer should use a tax reference stating the country or place of issue. If no tax reference is available another unique reference such as passport number or driving licence number can be used stating the country or place of issue.

Lead purchasers who do not have any of these unique identifiers will need to contact...