Ten things you should know about SDLT
by James NessMake sure you know how to get the most from the services now developed following discussions between the Society and HMRC
The Journal, December 2006, page 56
(1) Since 1 November 2006 users of SDLT online can print an SDLT 5 certificate at the end of the online submission process in their own offices. This is a huge step forward and saves the postal and other delays for straightforward transactions.
(2) SDLT online remains flaky at best. Despite representations from the Society in relation to these issues, there are no obvious signs that the “system busy” problem and indeed system downtime problems are going to be resolved in the short-term. I recommend:
(a) training particular member(s) of staff to do all SDLT applications online, where possible using the system outside the 9am-5pm core time, when it is less busy and more reliable;
(b) diarying forward exceptional or paper transactions so that a prompt application can be made on the 16th day;
(c) submitting either personally or through agents personal presentation applications where appropriate;
(d) building up a rapport with the staff at Edinburgh and general expertise;
(e) taking care not to abuse the privilege of the 16th day and personal presentation services, nor to treat Liz Webb and her team at Edinburgh as a substitute helpline.
(3) The 16th day special urgency service currently handles around a quarter of all transactions in Scotland. This service was negotiated on your behalf by the Society and is not available in England.
(4) The personal presentation service at Edinburgh is handling ever greater numbers of commercial and other eligible transactions. This service was negotiated on your behalf by the Society and is not available in England. Several agents and searchers based in Edinburgh will provide this service for you.
(5) Liz Webb and her handful of staff at Edinburgh Stamp Office (who currently keep Scottish conveyancing reliable by providing the above special services) were under threat of further staff cuts, prompting a robust letter from the President of the Society, Ruthven Gemmell. It is hoped that there will be no effective cuts in the near future.
(6) The Society meets with HMRC on a regular basis to discuss SDLT issues and vigorously pursue service improvements, particularly in regard to problems with SDLT online, the inadequacies of the helpline, the Scottish dimension to the regime, and more complex transactions including leases and others. The Society through its Tax Law Committee is assisting in updating the SDLT Manual in regard to Scottish aspects.
(7) When ARTL goes live in January SDLT will be integrated and therefore there will be no separate forms and no separate process. Provided this works properly, it should be a huge step forward, although it is of course restricted to straightforward Land Register transactions only.
(8) Between a programme announced in 2004 and a further programme announced last month, HMRC plan to reduce staff numbers by 25,000 by 2011. It is difficult to see how staff cuts on this scale will not affect service, particularly when that service is problematic to begin with.
(9) The Society through its Tax Law Committee and Conveyancing Committee actively seeks to defend the interests of solicitors and the general public and to ensure that conveyancing and corporate work involving SDLT function in an acceptable manner.
(10) A wide range of important and useful information relating to SDLT, including details of how to use the 16th day special urgency procedure, personal presentation procedure, forms, and the SDLT online certificate facility (with sample certificate) can be found on the Society’s website www.lawscot.org.uk .
James Ness, Deputy Director of Professional Practice, The Law Society of Scotland
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