How do I reschedule a missed advice call about stamp duty?

Introduction

Sometimes a client books a call to discuss a stamp duty issue, but the call does not go ahead because contact details are missing or the parties miss each other. Readers often look for a clear answer on what happens next, how to rearrange the call, and what information is needed to make sure the discussion can take place smoothly.

The Question

A prospective client had booked a call about a stamp duty matter. The adviser asked for a contact number because only an email address had been provided. The client then supplied a mobile number and asked whether the call could be made through WhatsApp. When no call was received, the client asked to reschedule the appointment.

Nick’s Explanation

Nick’s response was straightforward. He explained that he did not have a usable contact number at first, then later confirmed that the parties had missed each other and that he had sent a WhatsApp message to continue arrangements.

In anonymised form, the key points were:

• the adviser needed a phone number in order to make contact;
• the client provided a number and asked for WhatsApp contact;
• when the call did not happen, the client asked to rearrange it;
• the adviser apologised for missing the client and confirmed that a message had been sent to reorganise the call.

The practical message is simple: where a scheduled advice call is missed, the next step is to confirm the preferred contact method and arrange a new time.

The Law

There is no specific stamp duty rule that governs how a client and adviser arrange an initial telephone or WhatsApp consultation. This is an administrative and communication issue rather than a point of substantive tax law.

That said, in any SDLT matter the quality of the advice will depend heavily on the facts provided by the client. In practice, an adviser usually needs:

• reliable contact details;
• the property or transaction background in general terms;
• the purchase date or expected completion date;
• the price paid or to be paid;
• whether the buyer already owns another dwelling;
• whether the issue concerns a refund, surcharge, mixed-use treatment, multiple dwellings relief, or replacement of a main residence.

Where the underlying question involves whether a dwelling was unsuitable for use as a dwelling at the effective date of transaction, the legal position is now stricter than many readers expect. The condition threshold is relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799. A property will not be treated as non-residential merely because it needs repair or modernisation. The condition must be serious enough to take it outside the category of a dwelling for SDLT purposes.

Analysis

In a missed-call situation, the issue is usually practical rather than legal.

1. First, the adviser must have a working contact method. If only an email address is available, the adviser may ask for a mobile number or another preferred method of communication.

2. Second, the client should confirm how they want to be contacted. If the client prefers WhatsApp, that should be stated clearly so both sides use the same channel.

3. Third, if the call is missed, the sensible step is to request a new appointment promptly. That avoids delay, especially where the SDLT issue is time-sensitive.

4. Fourth, once contact is re-established, the client should be ready to summarise the tax issue clearly. That helps the adviser identify what legal rules may apply.

This matters because many SDLT questions depend on fine factual distinctions. For example:

• whether the property was residential or non-residential;
• whether the higher rates for additional dwellings apply;
• whether a refund claim is still within time;
• whether the property was genuinely uninhabitable at completion.

On that last point, readers should be cautious. Following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, the courts have confirmed that the threshold for saying a property was not suitable for use as a dwelling is relatively high. Missing kitchens, bathrooms, heating, or general disrepair may not be enough on their own if the property still retains the essential character of a dwelling. That is why a proper fact-gathering call is often important before any view is formed.

Outcome

The practical conclusion is that a missed consultation call should simply be rearranged once the correct contact details and preferred communication method are confirmed. The missed call itself does not affect the underlying SDLT position, but delay can matter if the client needs urgent advice or is approaching a filing or amendment deadline.

Practical Steps

1. Confirm the best contact number and whether calls should be made by ordinary telephone call or WhatsApp.

2. Ask for a new appointment time in writing so both sides have a clear record.

3. Prepare a short summary of the SDLT issue before the call.

4. Have the key transaction facts ready, including price, dates, ownership position, and the nature of the property.

5. If the issue involves alleged uninhabitability, gather evidence of the condition at completion, but keep in mind that the legal threshold is now relatively high after Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

Conclusion

If an SDLT advice call is missed, the immediate solution is to confirm contact details, choose the right communication channel, and reschedule promptly. The administration is simple, but the underlying tax issue may still require careful factual analysis once the call takes place.

Legal References Used

• Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799

This page was last updated on 22 March 2026.

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