Minutes from the SDLT WTSG meeting in October

6/12/12/ SDLT WTSG Mins - terms of ref
Stamp Duty Land Tax Working Together Steering Group
Notes of Meeting, 15 October 2012
100 Parliament Street, London, SW1A 2BQ
(Please note action points and comments are at the back of this document)
Attendees
Andrew Bedworth [AB] (HMRC) Keith Brown [KB] (HMRC)
Martin Callan [MaC](ILE) Martin Corbett[MC](ROS)
Sarah Crook [SC] (HMRC) Isobel d’Inverno [IdI] (LS Scot)
Catherine Dampier [CD] (HMRC) Nick Davies [ND](LR)
Jonathan Evans [JoE](BPF) Jane Ewart [EW] (HMRC)
James Gopsil [JG] (Gateley LLP) Warren Gordon [WG](LSE&W)
Nicky Harrison [NH](HMRC) Miles Harwood [MH](HMRC)
Sonja Hornby [SH] (HMRC) Gerald Moran [GM](STPG)
Charlotte Ormesher [CO] (HMRC) Jane Pittaway-Hampson [JPH](HMRC)
Caroline Potter [CP] (LLP) John St Clair [JSC] (SG)
Simon Sabel [SSa](CSP) Leigh Sayliss [LS](SHL)
Jeremy Schryber [JS](HMRC) Elizabeth Thompson [ET] (LPSLG)
Ian Valentine [IV](CTIAA) Sheila Southwick [SSo](HMRC) (note taker)
Apologies
Tony Capp Paul Clark
Peter Cosmetatos Julie Evans
Andrew Hewitt Tim Minshull
Lakshmi Narain Jean Pounder
John Wilcox
1. Annual Charge and Subsales update
Residential Property Tax (RPT) - The Consultation Document closed in August 2012.
Ministers will consider how RPT impacts on:-
� Non domiciles
� Compliance
� Expense for individuals of de-enveloping
� Damage to the property market
The results of the consultation will be published in Autumn 2012.
Subsale Consultative Document – many responses refer to the lack of clarity within
Section 45. IV explained that we will continue to consult with interested persons where
appropriate.
Vardy case – the period for lodging an appeal ends on 5 November 2012.
This case raises two points:-
i) It impacts on Company Law, as the scheme was not executed correctly
ii) Provision of indirect consideration.
There are a number of cases which need to be reviewed as a result of the Vardy
decision. There also needs to be a process for collecting the outstanding liability from
intermediary companies where appropriate.

HMRC needs to decide whether:-
� to issue a press release
� send communications to individual users.
� issue communications about “Pre section 75A”
NB it was pointed out that some users thought that the issuing of a scheme reference
number meant that HMRC had approved the scheme – this was a misunderstanding.
2) Action points from the last meeting on 3 July 2012
Action
Point
4 Power of Attorney, Keith Brown explained
that due to a recent High Court challenge,
further advice was required from Solicitors.
Stamps hope to have more information in the
Autumn 2012.
AP
Mar 2
AP
July 1
AP
July 2
AP
July 3
AP
July 4
This information will be published shortly.
Terms of Reference (TOR) for SDLT WTSG.
Agreeing the Terms of Reference (TOR) for
SDLT WTSG. SS will take the relevant action
for these to be displayed on the website.
SS is continuing to take the relevant action for
this information to be displayed on the
website.
Errors on paper returns
CB and SC will issue information relating to
the range of paper errors Stamp Taxes deal
with.
See below
SDLT6 & Guidance Notes SDLT1 and
SDLT4
SS will investigate issues regarding the
SDLT6 and the new Guidance Notes and
report back to the Group – this was an agenda
item at this October meeting - therefore item
closed
“archiving information”
JPH agreed to investigate “archiving
information” and would confirm whether this is
possible.
See below. – specific APs have been created
at this October meeting
VOA schedules
IB is in liaison with VOA regarding how
schedules of lettings tied in with the land
transaction return and code A. He agreed to
inform SDLT WTSG when more information is
known.
See below
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For Action By
Ian
Bibbings/Keith
Brown
Sheila
Southwick
Clive
Barnett/Sarah
Crook
Sheila
Southwick
Jane
Pittaway-
Hampson
By Jan 2013
By Jan 2013
By Jan 2013
By October
2012
Closed
By January
2013
Closed
Ian Bibbings By January
2013

AP July 1 Errors on paper returns
Following discussions about the types of errors made on paper returns and the errors
made by agents when paying by cheque. CB and SC agreed to issue information
relating to the range of paper errors Stamp Taxes deal with.
AP July 1a SC will also look at technical errors on paper returns and will investigate
whether these could also be a problem for agents when filing returns online.
AP July 3 “archiving information”
JPH explained that three times per year a snap shot of the HMRC website is taken and
a copy is stored within the Government archive @
http://webarchive.nationalarchives.gov.uk/*/http://www.hmrc.gov.uk/
AP Oct 1 JPH will arrange to have a link to the archive within the Stamp Taxes website
AP Oct 2 JPH will work with teams to consider whether the website can display the
date when a page is updated.
AP Oct 3 JPH will also investigate how secure the archive pages are.
AP Oct 4 JPH and SC will investigate version control for the SDLTM
AP Oct 5 SC will work on an email box for guidance queries
JPH also explained to the group that the Business Link website would be closing down
on 17 October.
AP July 4 VOA schedules
Some time ago it was suggested the information required on schedules could be
relaxed. The Group explained that the level of detail required on these schedules
seemed excessive and often was not readily available.
It was suggested that Tony Capp be contacted to ask whether the VOA have a
consultation group, where these concerns can be addressed.
AP Oct 6 NH and IB will discuss this and together they will decide how best to take this
forward.
3) Operational Performance
SDLT Current Turnaround Times
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March
2011
July
2011
October
2011
Jan
2012
April
2012
August
2012
Returns
Volumes of returns 79,250 10,5446 93,984 76342 80478 99147
% of returns filed online 88.84% 93.12% 90.82% 92,88% 92.43% 93.21%
Submissions % of
returns
receiving an SDLT5
within 5 working days
% of returns receiving
an SDLT8 (paper or e-
filing)
No of all filers who
receive a response
within 5 days (SDLT 5 or
93.6% 95.97% *TBC 96.65% 96.45% 97.11%
3.39% 1.18% 1.81% 1.99% 1.48% 1.35%
95.4% 96.7% *TBC 96.9% 96.75% 94.74%

8)
Paper returns only
No of paper returns with
missing info – SDLT8
issued
Telephone Contact
16.66% 26.27% 16.55% 19.05% 16.06% 17.07%
Number of call attempts 13,389 22,483 23,498 22133 12982 14241
Busy messages 530 – 5810 – 5,950 – 3962- 387 - 947 –
3.7% 25.8% 25.32% 18% 3% 6.8%
Calls handled by IVR 1,790 – 2608 – 2023 – 1933 –
Calls answered 11882
–
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92.3%
12677 –
64.6%
7.62%
14,678
–
62.46%
11.8%
14595
–
65.9%
15.6%
10173
–
78.25%
13.6%
10807
–
75.9%
Time to answer calls 0.11 0:52 1:08 0.59 0.14 0.30
Average call length 3.06 3.46 3:55 4.00 3.44 3.38
Number of callers 11,170 14,498 15,363 15160 9896 10923
* this information is still not available
The location of the Stamp Taxes helpline will be changing over the next 2-3 months,
Stamp Taxes are working with Contact Centre staff to ensure appropriate training and
support is available to manage this change.
4. SDLT1 and SDLT4 Guidance Notes
The Group expressed concern that useful material from the old SDLT6 Guidance Notes
had been lost from the new SDLT1 and SDLT 4 Guidance Notes.
Suggested missing information Stamp Taxes response
from SDLT1 and SDLT4 Guidance
Notes
Schedules to VOA
Stamps would discuss this issue with
VOA and look at the guidance.
Information about the Grant of a new Guidance notes 1 links to
lease
SDLTM62050 which contains this
information
Assignment of 9900 year leases This information is now within the
SDLT1 Guidance Notes at page 11
Linked transactions
This relates to question 13 on the
SDLT1. The information was on
pages 27 – 30 within the old SDLT6,
it has been decided to put this
information into the SDLTM 62080 –
SDLTM62085 (Question 13 on the
SDLT1 will link to this section of the
SDLTM)
List of questions covering how to The table that was on page 52 within
complete the SDLT4, (this was a the old SDLT6 will go into the SDLT4
useful table within the old SDLT6) Guidance Notes
Code A, multiple properties Stamp Taxes has discussed this
issue with VOA and is looking at the
guidance.

AP Oct 7 SS agreed to update the new Guidance Notes SDLT1 and SDLT4 (ensuring
version controls were included) before the next meeting.
5) Devolution
CD explained the Scottish Government will introduce a new Land and Property
Transaction Tax from April 2015 operated by Registers of Scotland (ROS). HMRC were
working closely with the Scottish Government and ROS to prepare for this.
Information Technology (IT),
� The Scottish Government and ROS need to have IT in place to collect the data
and funds from April 2015.
� HMRC/Stamp Taxes needs to be able to identify transactions relating to Scotland
and direct agents to the ROS website from April 2015.
Comms Strand,
� Paper and electronic filers need to know about these changes.
� An email box will be set up for queries/ concerns which relate to devolution and
the group were asked to put forward their ideas.
KB is currently working on comprehensive guidance for devolution, the first draft should
be ready by the end of 2012.
JSC stated that the legislation relating to leases may be radically changed for Scottish
leases.
AP Oct 8 All to put forward, issues and concerns about devolution to the new email box
– the address will be issued shortly.
6) AOB
a) GM requested that in the New Year the group consider a shortlist of topics for
discussion of possible further deregulation - maybe FA14. A suggested modest
measure would be to scrap pointless reapportionment of nil rate band over linked leases
each time there is some change.
b) Date of next meeting – 30 January 2013
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Action
Point
For Action By
4 Power of Attorney
Ian
By January
Keith Brown explained that due to a recent Bibbings/Keith 2013
High Court challenge, further advice was
required from Solicitors. Stamps will
publish this information shortly.
Brown
AP Agreeing the Terms of Reference (TOR) Sheila
By January
Mar 2 for SDLT WTSG.
When the Shares WTSG have also agreed
the TOR, SS will take the relevant action
for these to be displayed on the website.
Southwick 2013
AP CB/SC agreed to issue information about Clive
By January
July 1 the range of paper errors Stamp Taxes Barnett/Sarah 2013
deal with.
Crook
AP SC will also look at technical errors on Sarah Crook
July 1a paper returns and consider whether these
By January
could also be a problem when filing returns
online.
2013
AP IB is in liaison with VOA regarding how Ian Bibbings By January
July 4 schedules of lettings tied in with the land
transaction return and code A. He will
inform SDLT WTSG when more
information is known
2013
AP Oct JPH will arrange to have a link to the Jane Pittaway- By January
1 HMRC archive website within the Stamp
Taxes website
Hampson 2013
AP Oct JPH will work with teams to consider Jane Pittaway-
2 whether the website can display the date Hampson By January
when a page is updated.
2013
AP Oct JPH will also investigate how secure the Jane Pittaway- By January
3 HMRC archive pages are and report back
to the group .
Hampson 2013
AP Oct JPH and SC will investigate whether the Jane Pittaway- By January
4 SDLTM can display a version control Hampson/Sonja 2013
system.
Hornby
AP Oct SC will work on an email box for guidance Sarah Crook By January
5 queries
2013
AP Oct NH and IB will discuss Schedules for the Nicky Harrison
6 VOA together they will decide how best to and Ian By January
take this forward.
Bibbings 2013
SS agreed to update the new Guidance Sheila
By January
AP Notes SDLT1 and SDLT4 (ensuring Southwick 2013
Oct version controls were included) before the
7 next meeting.
All to put forward, issues and concerns All By January
AP Oct about devolution to the new email box –
2013
8 the address will be issued shortly.
6/12/12/ SDLT WTSG Mins - terms of ref