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HMRC internal manual

Stamp Duty Land Tax Manual

Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

For applications

  • to defer payment in case of contingent or uncertain consideration see SDLTM50900+
  • for both pre-transaction rulings and post-transaction rulings see SDLTM51000 

These applications should be sent to the Birmingham Stamp Office.

The purchaser/agent will be advised of the progress of their enquiry.

Straightforward requests should be directed in the first instance to the Help Line on 0300 200 3510.

The purchaser/agent should be informed which office the correspondence has been sent to on a form SDLT7.