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HMRC internal manual

Stamp Duty Land Tax Manual

Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

If the system calculates that there is an underpayment of tax by reference to the taxpayers self-assessment form SDLT12 is issued at the appropriate time requesting payment of the amount owing. The form SDLT12 contains a payslip.

If the payment is not made within the time allowed by the system, reminder form SDLT12A is issued automatically.

If the payment is still not received form SDLT13 will be issued to advise the purchaser/agent that action will commence for recovery of the debt by Debt Management & Banking Office.

The computer system will automatically pass the details of the debt to Debt Management & Banking.