Stamp Taxes have produced some additional guidance to help complete the new SDLT1 forms correctly.

Completing the SDLT return with the correct details and unique identifier for the lead purchaser will ensure the return can be processed quickly. Depending on whether the taxpayer is an individual or a company it is necessary to complete the relevant unique identifier information on the SDLT return and it is important that these details are accurate as it may not be possible to amend the return at a later date.

If a mistake is made when completing these details, a fresh return may be required. Feedback received by HMRC on the new forms suggests that some more guidance on form completion is required.

This is now available at http://www.hmrc.gov.uk/sdlt/getting-return-right.htm