Guidance: Child Benefit information about young people aged 16 or over

Updated: This leaflet has been updated to reflect changes to approved training programmes in Northern Ireland.

You can continue to be entitled to Child Benefit for a young person aged 16 or over if they’re a ‘qualifying young person’. This leaflet:

  • explains what we mean by ‘qualifying young person’
  • tells you about changes that can affect the amount of money you’re entitled to
  • explains if your Child Benefit can be extended and who qualifies

You can tell HM Revenue and Customs (HMRC) about any changes to your circumstances that may affect your Child Benefit through your personal tax account.

Leaflets are for guidance only and reflect HMRC’s position at the time of writing.

Source: HMRC

Guidance: Customs Freight Simplified Procedures: contact lists

Updated: The contact details for Allport Limited have been updated.

The documents attached contains details of specific CFSP contacts, including contact list for traders:

  • air or port community service providers
  • software providers
  • third party service providers
  • trade organisations and companies

Source: HMRC

Detailed guide: Stamp Duty Land Tax: relief for land or property transactions

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.


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

HM Revenue and Customs (HMRC) charge SDLT on property transactions in the UK where the value is more than certain thresholds. But some transactions qualify for reliefs that reduce the amount of tax you pay – or mean that you pay no SDLT.

To claim relief fill in an SDLT return, even if you don’t owe any tax. Enter the correct relief code from the drop down list at box ‘9’ of the return.

HMRC may charge you a penalty if you claim relief you’re not eligible for.

First Time Buyers Relief

If you, and anyone else you’re buying with, are first time buyers of a residential property you can claim relief on purchases:

  • made on or after 22 November 2017
  • where the purchase price is no more than £500,000

You will pay:

  • 0% on the first £300,000
  • 5% on the remainder up to £500,000

If the purchase price is more than £500,000 you can’t claim the relief and must pay the standard rates on the total purchase price.

Further guidance about Stamp Duty Land Tax: relief for first time buyers is available.

To claim First Time Buyers Relief, enter relief code ‘32’ in the SDLT return.

SDLT relief for multiple dwellings

Multiple dwellings

You can claim relief when you buy multiple dwellings where a transaction or a number of linked transactions include freehold or leasehold interests in more than one dwelling.

If you claim relief, to work out the rate of tax HMRC charge:

  • divide the total amount paid for the properties by the number of dwellings
  • work out the tax due on this figure
  • multiply this amount of tax by the number of dwellings

The minimum rate of tax under the relief is 1% of the amount paid for the dwellings.


You buy 5 houses for £1 million.

£1 million divided by 5 is £200,000.

The amount of SDLT you pay on £200,000 is £1,500 (0% of £125,000 + 2% of £75,000).

£1,500 multiplied by 5 is £7,500.

But that’s less than 1% of £1 million, which is £10,000. The amount of tax you pay is £10,000.

Higher rates of SDLT may be charged from 1 April 2016 on purchases of additional residential properties.

When multiple dwellings relief doesn’t apply

The relief doesn’t apply to the transfer of a freehold reversion or headlease where a dwelling has a long lease of 21 years or more.

The rate of tax HMRC charge for such a freehold reversion or headlease, or for any non-residential property included in the transaction, is the usual rate without any relief.

You may need to fill in a further return and recalculate the tax due if the number of dwellings is reduced within 3 years of the transaction. For example, if you combine 2 flats into 1.

You can claim this relief if the effective date of the transaction is after 18 July 2011. To claim, enter relief code ‘33’ in your return.

Building company buys an individual’s home

If a building company or property trader buys a home from someone who is buying a new home from them, the property bought by the house builder or property trader is exempt from SDLT if certain conditions are met. The person must:

  • have lived in the property as their main or only home at some time during the 2 years before the building company or property trader bought it
  • buy a new home from the house building company
  • intend to live in the new property as their main or only home

Also, the area of land that the building company or property trader buys along with the old home mustn’t go above certain limits – normally 0.5 hectares.

To claim this relief, enter code ‘08’ in the SDLT return.

This relief doesn’t apply to individuals who swap houses.

Employer buys employee’s house

If an employer or property trader buys an individual’s house because they’re moving with their work, the purchase is exempt from SDLT if certain conditions are met.

You must meet all the conditions to qualify for this relief. The conditions are the:

  • employee lived in the house as their main or only home at some time during the 2 years before their employer bought it
  • employer or property trader is buying the house because the employee must move as a result of a job relocation
  • price the employer or property trader pays isn’t more than the market value of the property
  • area of land the employer or property trader buys is within certain limits – normally 0.5 hectares

To claim relief when an employer buys an employee’s house enter relief code ‘09’ in the SDLT return.

Compulsory purchases

Sometimes a local authority agrees to make a Compulsory Purchase Order on a property so that a development by another party, for example a property developer, can go ahead. The owner of the property sells it to the local authority and the local authority sells it to the property developer.

As there are 2 sales, there’d normally be 2 amounts of SDLT to pay. But, if the property developer is doing the development, the local authority can get relief from SDLT when it buys the property.

A body that has the legal power to compulsorily buy land or property can claim this relief. They can still claim even if the sale isn’t made under those powers, as long as the sale allows development by a third party.

Enter relief code ‘10’ in the SDLT Return to claim relief for a transaction involving a compulsory purchase.

Property developer subject to planning obligations

As a condition of giving planning permission to a developer, a planning authority might ask the developer to provide amenities for the community – like a school. These are known as ‘planning obligations’.

Usually the developer transfers the building to the local authority to run once it’s finished. But there may be 2 successive charges of SDLT if the developer buys the land from its original owner and then transfers the finished building to the local authority.

The developer can claim the relief so that they don’t pay SDLT on the first sale.

To claim relief for complying with planning obligations, enter relief code ‘11’ in the SDLT Return.

Transfer of property between companies

Companies can claim relief within the same group that buy or sell property to or from each other. The buyer of the property can claim the relief if both:

  • the buyer and seller are both companies
  • at the effective date of the transaction both companies are members of the same group

Certain conditions and restrictions apply to SDLT group relief.

To claim it, enter relief code ‘12’ in the SDLT Return.

Relief for charities

As long as certain conditions are met, charities can get relief from SDLT when they buy land and property for charitable purposes.

A charity can claim some relief when they buy land and property jointly (as tenants in common) with a non-charity buyer. The charity claims relief on its share of the property.

HMRC can withdraw the relief if, within 3 years of the transaction, if the charity still owns the property, and either:

  • stops being a charity
  • uses the property for purposes that aren’t charitable

Enter relief code ‘20’ in the SDLT Return to claim SDLT charities relief.

Right to Buy properties

A Right to Buy transaction is the sale of a dwelling either:

  • at a discount by a public sector body like a local housing authority
  • when there’s a preserved right to buy

In both cases, this covers the grant of a lease of a dwelling.

The SDLT is worked out on the discounted price the buyer pays. It doesn’t include any additional payments which may become due.

For example, if the buyer sells before a certain period has elapsed.

To claim relief for right to buy transactions, enter relief code ‘22’ in the SDLT Return.

Registered social landlords

If a registered social landlord buys land and property they can claim relief from SDLT if either:

  • most of the board members of the registered social landlord are tenants living in properties from the social landlord
  • the seller of the property is a ‘qualifying body’, for example a local council
  • a public subsidy funds the sale

Enter relief code ‘23’ in the return to claim registered social landlords relief.

Other reliefs

There are other less common reliefs from SDLT you can claim in certain circumstances, for example reconstruction or acquisition relief. These are explained in the SDLT manual.

Source: HMRC

Form: Money laundering supervision: report changes to your business (MLR RCT1)

Updated: This page has been updated to include information about making changes using our online service.

You should only complete and send form MLR RCT1 if all of the following apply:

  • you’re a business already registered with HMRC under the Money Laundering Regulations
  • you need to report changes to your business or cancel your registration
  • you’ve not registered using the online service

If you have registered or renewed using the online service, you can sign in and make any necessary changes online. Do not send form MLR RCT1.

Before you start using the postal 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 we suggest you gather all your information together before you begin to fill it in.

Source: HMRC