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SDLT returns for Scottish transactions with an effective date before 1 April 2015 – Scottish local authority codes

07 April 2015 | tagged Current issues

We have received the following information from HMRC: 

In some circumstances the Scottish Local Authority codes do not appear to show up on SDLT returns. HMRC have given the following advice:- 

1. In order for the HMRC system to validate using the right set of Local Authority codes, the effective date needs to be entered before the LA code. The HMRC helpdesk is advising customers to complete the return in the following order:

  1. Complete screen one 'Preliminary Questions'.
  2. Enter all details in the 'About the transaction' section - this includes the effective date
  3. Complete the remainder of the return

2. It seems the 'help button' list of LA codes is not always visible. The workaround for this is to log off and on again. HMRC are investigating this and hope to have it fixed soon, meanwhile apologies for this inconvenience. 

3. For cases with an effective date on or after 1st April, the full 'help button' list of LA codes including Scottish codes is shown (although the system will correctly prevent a Scottish code being entered). To avoid confusion, we are updating the help text with a caveat explaining that Scottish codes are not valid from 1st April - this should be updated shortly.

If you require any further guidance please contact the HMRC helpline 0300 200 3510

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