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EFIS 27, May 2005 : Inheritance Tax / Inland Revenue

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Pursuant to EFIS 12 & 13/2005 when we advised you of the proposed implementation of 2-D barcodes on form SDLT1, we are pleased to provide you with this amended version of SDLT1 which has now been approved by HM Revenue and Customs (HMRC).

The 2D barcode allows HMRC to rapidly process data from SDLT1 received whilst improving data integrity and minimising processing delays. Please note that all the information shown on the form is contained within the 2D Barcode which is shown on the bottom of the printed form. If you make manual additions afterwards these will not be scanned by the system which may cause the form to generate an enquiry letter SDLT8 or a penalty notice.

If HMRC do not receive the SDLT return or any payment of the SDLT due within 30 days of the effective date of the transaction (the filing date) but within three months of the filing date, a 100 penalty will automatically be levied. In all other cases, a 200 penalty will be automatically charged.

Although the SDLT forms can be used immediately upon receipt, HMRC has decided that all phase 1 substitute forms will continue to be processed until the 1st July 2005. This is a change to the previous date of the 1st June 2005.

All Land Transaction Returns should be sent to:

By Post:
Inland Revenue - Stamp Taxes
Comben House
Farriers Way
Merseyside L30 4RN

By DX:
Rapid Data Capture Centre
DX725593 - Bootle 9

By Legal Post:
(for Solicitors in Scotland only)
LP18 - Edinburgh 2

Whilst Oyez Legal Software is an approved supplier of the SDLT forms, no liability is assumed or accepted for the manner or content of the forms when completed and submitted to HMRC.

Practitioners are strongly advised to follow the guidance available on the HM Revenue and Customs website at to avoid incurring any penalties for the incorrect completion and filing of these forms.

Please also find attached the SDLT2 and SDLT3 which have also been revised by HMRC.

In addition, HMRC have updated 41G(Trust), which is enclosed for your immediate use.

We have also added forms 64_8 and R85 to our Inheritance Tax/Inland Revenue range due to requests from our customers. These forms are available for your immediate use.

Finally, on an unrelated matter, forms IHTD10, IHTD12 and IHT200(All) have had minor amendments and are also available for your immediate use.

Forms affected

41G(Trust) Trust Details New/Amended
IHT200(All) Inland Revenue Account for Inheritance Tax - Including all supplementary pages) New/Amended
SDLT1 Land Transaction Return New/Amended
SDLT2 Land Registration return - Additional vendor/purchaser details" New/Amended
SDLT3 Land Transaction Return - Additional Details about the Land New/Amended
64_8 Authorising your agent New/Amended
R85 Getting your interest without tax taken off New/Amended
IHTD10 Household and personal goods (IHT200 supplementary form) New/Amended
IHTD12 Land, buildings and interest in land (IHT200 supplementary form) New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.