Urgent cases only!

The Society and the Stamp Office have negotiated an emergency telephone enquiry and supply service to be operated by the Edinburgh Stamp Office where the Inland Revenue certificate has not been received within 16 days after the effective date. The service is restricted to cases where a return has been submitted on or immediately after the effective date and will operate as follows:

If a cheque was sent with the return, obtain the cheque number and amount of the cheque, and establish whether the cheque has been cashed (and if it has, the date on which it was cashed). Do not stop an uncashed cheque.

Make sure you have to hand a copy of the SDLT return(s) as submitted to the Revenue and any SDLT8s or other communications received from or sent to the Revenue.

Contact Liz Webb at the Edinburgh Stamp Office between 9.30am and 12 noon or between 1.30pm and 4pm Monday to Friday. Contact details for Liz Webb are: telephone 0131 442 3186; fax 0131 442 3038.

Liz Webb may ask you to fax the SDLT return(s) to her or to provide additional information.

Provided that there are no errors or omissions in the returns, Liz will arrange for a handwritten SDLT certificate to be provided to you by DX or post, as appropriate.

It may be possible for you to arrange with Liz Webb for the SDLT certificate to be collected from the Edinburgh Stamp Office during the hours set out above. Forty eight hours’ advance notice will be required if you need to collect more than 10 certificates.

DO NOT contact Liz Webb before the 16th day after the effective date.

The Edinburgh Urgency Service will only deal with late SDLT certificates and not with any other queries. Those should still be directed to the SDLT enquiry line on 0845 603 0135 or to: Stamp Taxes Complex Transaction Unit, Upper Fifth Floor, Royal Exchange, Exchange Street, Manchester M2 7EB (DX 719821 Manchester 2; tel 0161 834 8109/8024).

These new arrangements are in addition to the special arrangements for personal application to the Edinburgh Stamp Office for an SDLT certificate in restricted circumstances, for details of which see the Society’s website.

These arrangements are subject to review in July 2005.

If you have any queries about these arrangements, please contact James Ness at the Law Society of Scotland.