HMRC offers information and advice to taxpayers in relation to SDLT in one of two ways.

Clearances and Approvals 1 (CAP1) for non-business ‘customers’

The Non-Statutory Business Clearance (NSBC) service for business ‘customers’.

In the context of SDLT, ‘customers’ refers to the purchaser who will be named in the land-transaction return (SDLT1).

CAP1

The distinction between CAP1 and the NSBC service now seems to be one of nomenclature merely. All links to CAP1 lead to the NSBC service page on the website (see below).

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