Note from HM Revenue and Customs on what to do if an SDLT return has been submitted but HMRC have no trace of it being sent

The following note from HM Revenue and Customs can be found on the Society’s new website in the SDLT section:

Recently HMRC have been notified of specific transactions where agents have submitted SDLT1s, but we (HMRC) have no trace of them on our system. We narrowed this down to a corrupt batch file (which has now been fixed). However, the issue has led us to review our procedures for “missing” returns in general, so that, if this happens again, we are able to react quickly.

The procedure to be followed when agents tell us a return has been submitted, but we have no trace of it being sent, is as follows:

The agent will be asked to forward a copy of the SDLT1 and any supplementary forms SDLT2, 3, 4 to our Newcastle office.

To help identify cases quickly and ensure the right procedures are followed, these should be sent with a special fax header [see Society’s website page].

Once Newcastle get the copied forms, they will accept as “date of Receipt” either:

  • the original submission date; or
  • the date the SDLT payment was banked.

This will prevent penalty notices being issued – as long as the original form was submitted within 30 days of the effective date. (Newcastle have already been following this process.) We’ll be monitoring the position and will review the process again in three months.

A news item covering the above information (including the fax header) has been posted onto the HMRC website at .

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