Another useful point coming out of the Stamp Duty Land Tax Working Together Stakeholder Group on 23 April 2020 concerns HMRC practice on paying refunds of SDLT.
It was explained at the meeting that HMRC cannot now make refunds by payable order as before, but can only do so electronically. If a taxpayer does not supply the bank details needed, HMRC will now write and ask for them. The details cannot be sent by email, it has to be by letter.
The change in practice was hinted at in the update to the guidance here https://www.gov.uk/guidance/stamp-duty-land-tax-online-and-paper-returns made on 25 March 2020 and is rather more explicit in the Newsletter issued on 16 April 2020 https://www.gov.uk/government/publications/stamp-taxes-newsletters/stamp-taxes-newsletter-april-2020