Amendments to Stamp Duty Returns

12/06/2018

See answers to common questions on Stamp Duty matters.

Questions and answers

The Taxation and Conveyancing Committees have outlined below a list of typical queries in regard to amending Stamp Duty Returns, together with replies from the National Stamp Duty Office.

I filed a return but I made a mistake in it. Can you change it for me?

You will be able to amend the return by following the guidance on the ROS website.

I input the wrong date of execution.  Can you amend the return for me?

  • If date of execution is before date of filing: As the date of execution you now wish to enter is before the date you originally filed the return you will be able to change the date yourself by following these steps. When you get to Step 5, you should select ALL AMENDMENTS.  As explained in Step 6 you must scroll back through the return by clicking the tabs marked ˂˂ at the bottom of the return until you reach the screen where the date is located. After you amend the date, you must then scroll forward using the tabs marked ˃˃. Also, as explained in Step 6, it is advisable to have a printout of the filed return to hand. As you scroll back through each screen all the populated data is cleared. You have to re-enter the data as you scroll forward. Having a printout of the filed return makes this task easier.
  • If date of execution is after date of filing: As the date of execution you now wish to enter is after the date you originally filed the return the e-stamping system will not allow you to amend the return. You must file a new return with the correct date of execution. Once you have filed the new return, you must write to the National Stamp Duty Office and ask to cancel the first return and transfer the Stamp Duty paid to the second return. Make sure to quote the Document IDs of the original return and the new return in your letter.

I am not the original filer. How do I amend the return to seek a refund on behalf of the accountable person?

You will need to provide us with a letter from the accountable person confirming that you are now acting for them. When we receive the confirmation we will amend the filer details. We will let you know when we have amended the filer details and then you can follow these steps to amend the return.

Please note that there is a maximum four year time limit from the date the instrument was stamped for making refund claims.

My firm has taken over a file. However, the original filer inserted the transferee details into the vendor section and the transferor details into the purchaser section. I need to amend the return but I am blocked.

You will need to provide us with a letter from the accountable person confirming that you are now acting for them. When we receive the confirmation we will amend the filer details. We will let you know once we have amended the filer details and then you can follow these steps to amend the party details. When you get to Step 5, select AMEND PARTIES.