Have you picked up on the recent changes to the Stamp Duty Land Tax regulations? From 1 April 2011 there are new forms, SDLT1-4, to be used for reporting property purchases to HMRC. The regulations allow the old forms to be used, or the new forms, from 1 April 2011 to 3 July 2011. No cause for alarm thus far.Unfortunately the devil is in the detail!

The new forms require that each lead purchaser will need to provide a unique identifier:

• Individuals - their National Insurance number'
• Companies and Partnerships - their Unique Tax Reference (UTR) or VAT registration number
Wonder what HMRC will do with this additional information? No doubt HMRC have already set up tracking links such that property purchases are added to tax payers files.