Stamp taxes

Latest updates:
28/05/2020
Additional Dwelling Supplement repayment claims Scotland


All stamp duty post should be emailed to HMRC using the dedicated stamp duty mailbox: stampdutymailbox [at] hmrc.gov.uk while the temporary Covid-19 processes are in place.

HMRC have reiterated that currently physical stamp duty post should not be sent to Birmingham Stamp Office or to the SDLT postal address. Doing so will lead to delays in that post being sent to the correct teams for processing. 

Additional Dwelling Supplement repayment claims Scotland
Revenue Scotland has updated its guidance to reflect the changes to the timeframe for repayments of the Additional Dwelling Supplement (ADS) contained in the Coronavirus (Scotland) (No.2) Act 2020.

The legislation increases the timeframe by which some buyers can dispose of their previous main residence and still be eligible for a repayment of ADS from 18 to 36 months. It will apply to buyers who purchased a new main residence prior to 25 March 2020, with an effective purchase date of between 24 September 2018 and 24 March 2020.

More information is available on the Revenue Scotland website: COVID-19 ADS Repayment Claims.

Land and Buildings Transaction Tax
The Coronavirus (Scotland) (No 2) Bill has been introduced to the Scottish Parliament and contains provisions to extend the time period for selling a previous main residence in order to claim repayment of the Land and Buildings Transaction Tax (LBTT) 4 per cent Additional Dwelling Supplement (ADS). This period has been extended from 18 months to 27 months, where the effective date of the purchase of the new main residence fell within the period beginning with 24 September 2018 and ending 24 March 2020. The provisions also enable Scottish Ministers to extend this period further by order. The Bill is expected to be agreed by the Scottish Parliament by Wednesday 20 May.

Query Status / response
How will the Stamp Duty on shares processes work as forms cannot be ‘stamped’ as this is a physical process which requires HMRC staff present at the Stamp Office?
A temporary electronic process has been introduced by HMRC. Changes have also been made to cover the adjudication process, and the process for schemes of arrangement.
Links to guidance are:
Tax when you buy shares
Completing a stock transfer form
Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement
Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement - guidance document
Stamp Duty: reliefs and exemptions on paper shares
Stamp Duty: getting an opinion about a payment or penalty
Relief from Stamp Duty in respect of documents effecting intra-group transfers of stock or marketable securities
Relief from SD when documents effect intra-group transfers of stock or marketable securities
What is the position regarding repayments of Stamp Duty in the current circumstances of the Covid-19 pandemic?
HMRC have provided an update on the temporary Stamp Duty repayments process which they are putting in place for the Coronavirus (COVID-19) pandemic. The information on the repayments process provided in the attached note and will only apply to Stamp Duty on shares and pre-December 2003 land transactions.
What is the position for Stamp Duty on Pre 2003 Land Transactions?
A HMRC have put in place temporary procedures covering these transactions due to Covid-19.  Where they would usually accept only hard copy posted documents, they are now accepting signed and dated documents by email instead.  Currently HMRC can only accept electronic payments. They will provide a confirmation letter in place of a stamped document to allow the transaction to be registered.  HM Land Registry have agreed to accept the confirmation letter in place of the stamped document, and HMRC have agreed a temporary process with VOA for L(A)451 forms.  Further information can be found here.
Which helpline number should be used for SDLT debt enquiries, including time to pay arrangements?
The SDLT debt enquiries helpline number is 0300 200 3844. There is a small team of HMRC officers trained on SDLT debt who can be reached on this number.