HMRC have made minor changes to their guidance on how to pay stamp duty land tax:
“Updated section ‘Bank details for online, Bacs and CHAPS’ with a link to the online CHAPS enquiry form for enquiries about making single payments to cover many transactions. Also added HMRC’s banking address.”
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.