Transfers of land before December 2003

In order to reflect social distancing measures and protect its staff, HMRC has temporarily changed the various ways it receives documents and information. In a limited number of situations, stamp duty can be payable in relation to transfers of land where the contract was entered into before 10 July 2003 but completed after 1 December 2003. In line with HMRC’s general communications policy during the pandemic, taxpayers are asked to email electronic copies rather than posting documents to HMRC. Rather than stamping the documents, HMRC will send an email acknowledging receipt and confirming details of the submission.