The Inland Revenue's latest online development for submission of stamp duty
land tax forms online has failed to go live due to technical difficulties.
The Stamp Duty Land Tax (Electronic Communications) Regulations 2005 were
made on 21 March and came into force on 11 April, in time for the launch
of the system. However reports over the past week indicate that the online
system is not yet operational and following an unsuccessful demonstration
to the Law Society of Scotland, there is no firm indication from the Inland
Revenue of when they expect the system to be operational, beyond a general "summer

These Regulations provide for the electronic delivery of land transaction
returns for the purposes of SDLT, and payments of SDLT that require to be delivered
to the Inland Revenue and repayments by them in relation to such returns.
the moment even although SDLT returns can be generated in a variety of ways,
including electronically, a paper copy of the forms must be printed and signed
before they can be submitted to the Revenue.

The Regulations provide that the Revenue may only use electronic communications
in these situations if the recipient has consented. Anyone other than
the Revenue using electronic communications in these situations may only do
if authorised by the Revenue and that person uses an approved method for
authenticating the identity of the sender of the communication, an approved
method of electronic
communications, and an approved method for authenticating any information
delivered by means of electronic communications, and any information or
payment sent
by means of electronic communications is in a form approved for the purpose
of these Regulations. Intermediaries may be used for the purposes of electronic
delivery of information and payments.

Evidential rules in connection with the use of electronic communications
are provided in the Regulations.

The full text of the Regulations is available on the Inland Revenue website

Explanatory Notes
are also available at

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