On 16 November 2010, HMRC announced that they would be making changes to the information that must be supplied on SDLT returns. The changes reflect HMRC's new SDLT management system which is focused more on identifying the customer rather than just the transaction.
Companies already need to include their company registration number, UTRN and their VAT registration number but from 1st April 2011 individuals will also need to provide their national insurance numbers.
There are transitional provisions which allow the old forms to be used up until 4th July 2011.
Both the paper form SDLT1 and its online equivalent will change.
The regulations were published on 22nd February 2011 and are available to view here.
