HM Revenue and Customs (HMRC) has said that the new Stamp Duty Land Tax (SDLT) return forms are available.
They can be used from now on.
The information that is required by the new returns has changed. Each lead purchaser will need to use a unique identifier. Individual lead purchasers will need to give their national insurance number and date of birth.
Businesses should use their unique taxpayer reference (UTR) or VAT registration number, whilst partnerships should use their UTR or VAT registration number.
The new forms must be used for all paper returns from 4 July 2011 and are available at http://www.hmrc.gov.uk/contactus/staustellform.htm
