Back to top

SDLT: no more Mr Nice Guy

1 July 04

Inland Revenue announce end of special administrative arrangements to help the transition to stamp duty land tax

The Law Society of Scotland would like to draw your attention to the following (Crown copyright) announcement on the Inland Revenue website (

Special Arrangements for the Introduction of SDLT will come to an end from 19 July 2004. For further information:

In November 2003 we announced that we would put in place special administrative arrangements to help the transition to stamp duty land tax.

Under these arrangements we have been:

  • looking wherever possible to process and issue SDLT certificates even if the land transaction returns are completed unsatisfactorily and contain some omissions and errors;
  • foregoing late filing penalties for returns that have been submitted more than 30 days but not more than 40 days after the effective date of the transaction.

We believe that these arrangements – together with the assistance given by the various professional bodies – have contributed significantly to the successful implementation of stamp duty land tax. Practitioners have now had seven months in which to familiarise themselves with the new returns and to benefit from the advice we have provided when we have issued a certificate under the special arrangements.

In line with the undertaking given in November, we would like to notify that the special arrangements will come to an end with effect from Monday 19 July 2004.

From 19 July, we will be administering stamp duty land tax under our duty of care and management and will issue certificates where returns have been correctly completed. At the same time we will be further increasing our customer education work to help practitioners complete SDLT returns correctly, first time.

During the period following the ending of these arrangements, we will continue to raise awareness of SDLT by carrying out the following:

  • issue a number of flyers;
  • remind customers on SDLT procedures;
  • provide a refresher on the new compliance regime and the implications on penalties and interest;
  • undertake an outreach programme visiting interested firms;
  • produce a further practitioner newsletter in mid-July highlighting further issues on the SDLT1;
  • contribute to seminars and presentations with practitioner representative bodies.