Revenue has updated its guidance on filing and paying stamp duty on Instruments to include details on amending a return filed on ROS. The guidance on charging and stamping of instruments has also been updated.
The manual on filing and paying stamp duty has been updated to outline the process to be followed when a filed stamp duty return needs to be amended by someone other than the original filer. References to ‘Using ROS offline’ have been removed as the Return Preparation Facility is now the online facility which can be used to prepare stamp duty returns. The guidance on charging and stamping of instruments has been updated to provide additional guidance on the operation of these provisions.
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