Guidance: Stamp Duty Land Tax: guide for completing paper SDLT1 return

Updated: From 1 April 2018 SDLT will no longer apply in Wales. You’ll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.

If you’re not represented by a solicitor, agent or legal conveyancer, you must send paper returns, otherwise you can file your returns online.

You don’t pay SDLT if you buy a property in:

If you’ve to pay the higher rate of Stamp Duty Land Tax for additional residential properties, please enter code 04 for ‘Type of property’ at
question 1, whether or not you expect to claim a refund.

Source: HMRC

Form: Claim for repayment of Income Tax deducted from savings and investments (R40)

Updated: Claims must be made within 4 years of the end of the tax year you’re claiming for.

To make a claim

If you’re registered for Self Assessment, make a claim on your Self Assessment tax return

If you’re not and you think you’ve paid too much tax on your savings, to claim a repayment you can either:

If you use the online form, you’ll get a reference number to use to track the progress of your form.

The time limit for making a claim is 4 years after the end of the tax year you are claiming for. For example, a claim for 2012 to 2013 must be received by us by 5 April 2017. Every claim year needs a separate claim form.

If you, or the person you’re claiming for live abroad, then you must submit a claim for repayment using the form R43.

If you meet any of the Self Assessment criteria, you must complete a tax return and not submit a R40 claim for repayment.

Claiming on behalf of someone else

To claim a repayment on behalf of someone else (who has died or is a minor), print the postal form, fill it in by hand and post to HMRC. You must include the residential address of the minor on the form.

Use the R40 notes to help you fill in the form.

What you need to fill in the form

You’ll need:

  • your National Insurance number (you’ll find this on your payslip, P60 or tax return)
  • your agent’s details (if you have an agent you want us to contact about your claim)
  • details of income from:
    • UK employment
    • UK pensions
    • taxable state benefits
    • pensions and annuities
    • UK interest
    • UK dividends
    • trusts
    • UK land and property
    • foreign income
    • any other income
  • the amount of any gift aid payments you made in the year of the claim
  • details of any allowances you want to claim
  • details of who you want us to make payment to

Source: HMRC

Form: Self Assessment: appeal against penalties for late filing and late payment

Updated: The Welsh version page text has been updated and an HTML link to online appeals service added.

Appeal against a penalty for sending your tax return late or paying your tax late.

You must appeal within 30 days of the date HM Revenue and Customs (HMRC) sent you the penalty notice and have a reasonable excuse for late filing. Read the guidance on appealing against penalties for late filing and late payment before starting your appeal.

You can either:

  • use the online service to appeal against a late filing penalty for a 2015 to 2016 tax return (you’ll need to sign in to, or set up a Government Gateway account)
  • print the postal form SA370, fill it in and post to HMRC to appeal against a penalty for:
    • sending tax returns late for earlier years
    • paying your tax late
    • sending a 2015 to 2016 tax return late, if you don’t want to use the online form service

If you use the online form, you’ll get a reference number to track the progress of your form.

You’ll need:

  • the date the penalty was issued
  • the date you filed your Self Assessment tax return (if you’ve filed it)
  • details of your reasonable excuse for late filing

Check if you need to fill in a Self Assessment tax return if you don’t think you need to complete one.

SA371: Self Assessment: Partnership Tax Return appeal against late filing penalties
Use form SA371 to appeal against Self Assessment penalties for sending late Partnership Tax Returns or payments.

Source: HMRC

Form: National Insurance: sending employees to work abroad (CA3821)

Updated: Changes to clarify that you or your agent can use the online form service or postal form to tell HMRC you’re sending your employees to work abroad.

You or your agent can use the online form service or postal form to tell HM Revenue and Customs (HMRC) you’re sending your employees to work abroad in a country within the EEA or one that has a reciprocal agreement with the UK for National Insurance contributions purposes. You or your agent should:

  • use the online service if your company has been trading in the UK for more than 18 months (you’ll need to log in to your tax account)
  • fill in the form on-screen, print it off and post it to HMRC if your company has been trading in the UK for less than 18 months (this is because they need you to send additional evidence with the form)

Before you start

You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Find out more about paying employees working abroad.

Social Security abroad (NI38)
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

National Insurance if you go abroad
Find out if you need to pay National Insurance when you work abroad.

Source: HMRC

Form: VAT: apply for Simplified Import VAT Accounting (SIVA1)

Updated: Questionnaire SIVA1a added to documents.

Use form SIVA1 to apply to simplify your import accounting if you regularly import goods. You can defer your payment of import VAT and duty without having to provide full financial guarantees.

SIVA means you don’t have to give a financial guarantee for the deferred payment of import VAT if you use the Duty Deferment Scheme. You’ll still need to pay any import VAT that’s due.

VAT and import duty: reducing financial guarantees
Use this guide to find out how and when you can apply for SIVA.

Notice 101: deferring duty, VAT and other charges
Use this notice if you’re an importer or agent and want to use the Duty Deferment Scheme to pay charges due on imported goods.

Source: HMRC

Form: Petroleum Revenue Tax: return by participator (PRT1)

Updated: Section G has been removed as reporting of zero-rating of Petroleum Revenue Tax is no longer required.

Under the provisions of Paragraph 2, Schedule 2 Oil Taxation Act 1975, you are required to complete this form and deliver it to us within 2 months after the end of the chargeable period.

Use form PRT(D1) – declaration for returns to declare returns under paragraph 2, Section 2, Oil Taxation Act 1975.

Use for PRT60 – participator claim in an oil field for expenditure if you’re a participator in an oil field to claim for any abortive exploration expenditure incurred before 16 March 1983.

PRT60A – claim by a participator in an oil field for expenditure if you’re a participator in an oil field to claim for any abortive exploration expenditure incurred after 16 March 1983.

Use form PRT1A – return of ‘relevant sales’ if you’re a participator to file an additional Petroleum Revenue Tax return.

Source: HMRC

Form: VAT: changes to registration details (VAT484)

Updated: The form has been amended to clarify how to notify HM Revenue and Customs of a change of Direct Debit mandate.

You should use this form to tell us of any changes to your VAT registered business application.

Changes to your business circumstances and your VAT registration
Use this guide to find out what changes in your circumstances you need to tell us about and where to send the form.

Source: HMRC

Form: Trusts and estates registration service

Updated: The Trusts and Estates online registration services have been added to allow individuals to register their trust or complex estate.

All trusts and estates with a tax liability must be registered with the HM Revenue and Customs (HMRC) trusts and estates online services. This includes any that you’ve already used form 41G to tell us about.

You’ll need to sign in to, or set up a Government Gateway account to use these services. You can do this within each service.

You must submit a Self Assessment Trust and Estate Tax Return after the end of each tax year to report each trust or estate’s income and gains.

Register your estate

Use the Estates Online Service to register complex estates. You should do this by 5 October of the tax year after the estate is set up.

You’ll be asked to give details of the:

  • estate
  • personal representative
  • deceased person
  • tax years the estate needs to declare liability to Income Tax or Capital Gains Tax for
  • period end date if the administration period has ended

You also need to register any trust created by a will, if the trust has a tax liability.

Register your trust

Use the Trusts Online Service to register your trust with HMRC, to pay Income Tax and Capital Gains Tax.

For new trusts do this by 5 October of the tax year after the trust is set up or when it starts to make income or chargeable gains, if this is later.

You’ll be asked to give details of:

  • the trust
  • trustees
  • settlors
  • beneficiaries
  • other people with influence or involvement in the trust
  • assets settled into the trust
  • the tax years the trust needs to declare liability to Income Tax or Capital Gains Tax for

You may also be asked for details of:

  • the deceased person, if the trust is being established by a will or under the rules of intestacy
  • protectors, if any have been appointed

Source: HMRC

Form: Inheritance Tax account (IHT400)

Updated: Updates on page 3 at section about Contact details of the person dealing with the estate. Updates on page 12 at section about Working out the Inheritance Tax. Change to postcode for return address on page 16.

Source: HMRC

Form: Apply for an Inheritance Tax reference (IHT422)

Updated: The Inheritance Tax return address has been updated and the ‘Tell us who is applying’ section has been removed.

Use this form to request an Inheritance Tax reference number and payslip to go with form IHT400 if you owe Inheritance Tax.

Before you start filling in the form

If you are using an older browser, like Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so have all the information you need before you start to fill it in.

Source: HMRC