v1-v2.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-removed">&lt;td&gt;GB05CITI08321012001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-inserted">&lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">          &lt;td&gt;CITIGB2L&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">Citibank N A</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">Barclays Bank Plc</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Citigroup Centre</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;1 Churchill Place</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canary Wharf 33</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canada Square</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5LB</span></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;United Kingdom</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5HO</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  first_public_at: '2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  first_public_at: '2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="307."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">first_published_at: '2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">first_published_at: '2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v1-v3.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-removed">&lt;td&gt;GB05CITI08321012001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-inserted">&lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">          &lt;td&gt;CITIGB2L&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">Citibank N A</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">Barclays Bank Plc</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Citigroup Centre</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;1 Churchill Place</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canary Wharf 33</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canada Square</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5LB</span></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;United Kingdom</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5HP</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;There is a fee for credit cards.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="307."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v1-v4.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">description: </span><span class="diff-chunk diff-chunk-removed">How</span><span class="diff-chunk diff-chunk-equal"> to pay your Stamp Duty Land Tax (SDLT) and the time it </span><span class="diff-chunk diff-chunk-removed">takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">description: </span><span class="diff-chunk diff-chunk-inserted">Find out how</span><span class="diff-chunk diff-chunk-equal"> to pay your Stamp Duty Land Tax (SDLT) and the time it </span><span class="diff-chunk diff-chunk-inserted">takes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">  payment</span><span class="diff-chunk diff-chunk-equal"> to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">  for payments</span><span class="diff-chunk diff-chunk-equal"> to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a </span><span class="diff-chunk diff-chunk-equal">href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction </span><span class="diff-chunk diff-chunk-removed">Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a </span><span class="diff-chunk diff-chunk-inserted">rel="external" </span><span class="diff-chunk diff-chunk-equal">href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction </span><span class="diff-chunk diff-chunk-inserted">Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-chaps-bacs"&gt;Online</span><span class="diff-chunk diff-chunk-equal"> or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;Online</span><span class="diff-chunk diff-chunk-equal"> or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-removed">&lt;td&gt;GB05CITI08321012001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-inserted">&lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">          &lt;td&gt;CITIGB2L&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">Citibank N A</span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">Barclays Bank Plc</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Citigroup Centre</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;1 Churchill Place</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canary Wharf 33</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Canada Square</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5LB</span></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;United Kingdom</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5HP</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;There is a fee for credit cards.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to </span><span class="diff-chunk diff-chunk-removed">circumvent</span><span class="diff-chunk diff-chunk-equal"> this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to </span><span class="diff-chunk diff-chunk-inserted">get around</span><span class="diff-chunk diff-chunk-equal"> this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;You can pay up to £10,000 at the Post Office without being charged using:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;cheque (if accepted)&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;cash&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;debit card&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;p&gt;&lt;a rel="external" href="http://www.postoffice.co.uk/branch-finder"&gt;Contact your local Post Office branch&lt;/a&gt; to check if you can pay by cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return </span><span class="diff-chunk diff-chunk-removed">or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your</span><span class="diff-chunk diff-chunk-equal"> payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return </span><span class="diff-chunk diff-chunk-inserted">and wish to pay by cheque at the same time, please send your return and</span><span class="diff-chunk diff-chunk-equal"> payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If </span><span class="diff-chunk diff-chunk-removed">you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If </span><span class="diff-chunk diff-chunk-inserted">you filed electronically but choose to pay by cheque, please send your payment, enclosing a payslip or quoting a &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; to avoid delay</span><span class="diff-chunk diff-chunk-equal"> to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque</span><span class="diff-chunk diff-chunk-equal"> to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="307."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v1.yaml

title: Pay Stamp Duty Land Tax
locale: en
need_ids:
- '102606'
publishing_app: whitehall
redirects: []
description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for
  payment to reach HM Revenue and Customs (HMRC).
details:
  body: |
    <div class="govspeak"><h2 id="overview">Overview</h2>
    <div class="call-to-action">
    <p>From 1 April 2015 <abbr title="Stamp Duty Land Tax">SDLT</abbr> no longer applies to land transactions in Scotland. These will be subject to <a href="https://www.gov.uk/sdlt-scottish-transactions">Land and Buildings Transaction Tax</a>.</p>
    </div>

    <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> is paid when property is bought or transferred in the UK.</p>

    <p>Payment of <abbr title="Stamp Duty Land Tax">SDLT</abbr> shouldn’t be confused with paying either:</p>

    <ul>
      <li>
    <a rel="external" href="https://www.gov.uk/pay-stamp-duty">Stamp Duty</a> on shares bought on a stock transfer form</li>
      <li>
    <a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax">Stamp Duty Reserve Tax</a> on the paperless purchase of shares</li>
      <li>
    <a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax">Land and Buildings Transaction Tax</a> for transactions in Scotland</li>
    </ul>

    <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:</p>

    <ul>
      <li>the purchaser is entitled to take possession of the property</li>
      <li>the first rent payment is due</li>
      <li>of substantial completion - where at least 90% of the payment (or other exchange) is made</li>
    </ul>

    <h2 id="how-much-time-to-allow">How much time to allow</h2>

    <p>Make sure you pay <abbr title="HM Revenue and Customs">HMRC</abbr> by the deadline or you may have to pay a penalty and/or interest.</p>

    <p>The time you need to allow depends on how you pay.</p>

    <table>
      <thead>
        <tr>
          <th>Payment method</th>
          <th>Time allowance</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td><a href="#bank-details-for-online-chaps-bacs">Online or Faster Payments</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#bank-details-for-online-banking-chaps-bacs">CHAPS</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#at-your-bank-or-building-society">At your bank or building society</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#at-the-post-office">At the Post Office</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#by-debit-or-credit-card-online">By debit or credit card online</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#bank-details-for-online-or-telephone-banking-chaps-bacs">Bacs</a></td>
          <td>3 working days</td>
        </tr>
        <tr>
          <td><a href="#post">By cheque through the post</a></td>
          <td>3 working days</td>
        </tr>
      </tbody>
    </table>

    <div class="call-to-action">
    <p>Make sure your payment reaches <abbr title="HM Revenue and Customs">HMRC</abbr> on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).</p>
    </div>

    <h2 id="ways-to-pay">Ways to pay</h2>

    <p>You can pay by Faster Payments, CHAPS or Bacs to <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>

    <h3 id="bank-details-for-online-chaps-and-bacs">Bank details for online, CHAPS and Bacs</h3>

    <table>
      <thead>
        <tr>
          <th>Sort code</th>
          <th>Account number</th>
          <th>Account name</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td>08 32 10</td>
          <td>12001020</td>
          <td>
    <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
        </tr>
      </tbody>
    </table>

    <p>You’ll need your 11-character Unique Transaction Reference Number (<abbr title="Unique Transaction Reference Number">UTRN</abbr>). You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p>It is recommended that you make separate payments for each unique <abbr title="Unique Transaction Reference Number">UTRN</abbr>. If you need to make a single payment to cover a number of transactions you should first contact <a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"><abbr title="HM Revenue and Customs">HMRC</abbr>’s Shipley Accounts Office</a> for further information. Please only contact this team for advice on CHAPS payments.</p>

    <p>Payments by:</p>

    <ul>
      <li>Faster Payments (online or telephone banking) usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> on the same or next day, including weekends and bank holidays</li>
      <li>CHAPS usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> the same working day if you pay within your bank’s processing times</li>
      <li>Bacs usually take 3 working days</li>
    </ul>

    <h3 id="overseas-payments">Overseas payments</h3>

    <p>Use these details to pay from an overseas account.</p>

    <table>
      <thead>
        <tr>
          <th>Account number (IBAN)</th>
          <th>Bank identifier code (BIC)</th>
          <th>Account name</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td>GB05CITI08321012001020</td>
          <td>CITIGB2L</td>
          <td>
    <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
        </tr>
      </tbody>
    </table>

    <p>If you need to provide your bank with <abbr title="HM Revenue and Customs">HMRC</abbr>’s banking address it is:</p>

    <div class="address"><div class="adr org fn"><p>

    Citibank N A
    <br>Citigroup Centre
    <br>Canary Wharf 33
    <br>Canada Square
    <br>London
    <br>E14 5LB
    <br>
    </p></div></div>

    <h3 id="by-debit-or-credit-card-online">By debit or credit card online</h3>

    <p>You can <a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty">pay online</a>.</p>

    <p>You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.</p>

    <div class="call-to-action">
    <p>You may be directed to use a <a href="https://www.gov.uk/help/beta">beta</a> service when you pay online. This is replacing BillPay.</p>
    </div>

    <p>From 1 January 2016, <abbr title="HM Revenue and Customs">HMRC</abbr> will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will determine what is reasonable by reference to payment card industry standards and guidance.</p>

    <p>If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.</p>

    <p>You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, including on bank holidays and weekends.</p>

    <h3 id="at-your-bank-or-building-society">At your bank or building society</h3>

    <p>You can make payment at your own branch by cheque or cash. You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <p>Make sure that you:</p>

    <ul>
      <li>use your own bank branch - or you’ll be charged for the service</li>
      <li>use your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return or use software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
      <li>make cheques payable to ‘HM Revenue and Customs’ and write your <abbr title="Unique Transaction Reference Number">UTRN</abbr> on the front</li>
    </ul>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, if you pay between Monday and Friday.</p>

    <h3 id="at-the-post-office">At the Post Office</h3>

    <div class="call-to-action">
    <p>You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).</p>
    </div>

    <p>Make sure that you either use:</p>

    <ul>
      <li>your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return, or you’ll be charged</li>
      <li>software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
    </ul>

    <p>You should make cheques payable to ‘Post Office Ltd’.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>

    <h3 id="post">By cheque through the post</h3>

    <p>Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one <abbr title="Unique Transaction Reference Number">UTRN</abbr> you should send a schedule listing each <abbr title="Unique Transaction Reference Number">UTRN</abbr> against each amount.</p>

    <p>If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.</p>

    <p>Don’t fold the cheque or fasten it to other papers.</p>

    <p>You should allow 3 working days for your payment to reach <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>

    <p>If you filed a paper return or if you used <abbr title="HM Revenue and Customs">HMRC</abbr>’s Stamp Duty Online product or commercial software which generates your <abbr title="Unique Transaction Reference Number">UTRN</abbr> send your payment to:</p>

    <div class="address"><div class="adr org fn"><p>

    <abbr title="HM Revenue and Customs">HMRC</abbr> Stamp Taxes
    <br>Comben House
    <br>Farriers Way
    <br>Netherton
    <br>Merseyside
    <br>L30 4RN
    <br>
    </p></div></div>

    <p>If you’re using the DX service send to:</p>

    <div class="address"><div class="adr org fn"><p>

    <abbr title="HM Revenue and Customs">HMRC</abbr> <abbr title="Stamp Duty Land Tax">SDLT</abbr>
    <br>Rapid Data Capture Centre
    <br>DX725593
    <br>Bootle 9
    <br>
    </p></div></div>

    <p>If you use commercial software that asks you to use the <abbr title="Unique Transaction Reference Number">UTRN</abbr> from your <abbr title="Stamp Duty Land Tax">SDLT</abbr> payslip book then send your payslip and cheque to:</p>

    <div class="address"><div class="adr org fn"><p>

    HM Revenue and Customs
    <br>Direct
    <br>BX5 5BD
    <br>
    </p></div></div>

    <div class="call-to-action">
    <p>You don’t need to include a street name, city name or PO box with this address.</p>
    </div>

    <p>If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.</p>

    <p>If you’re paying by post you can include a letter with your payment to request a receipt from <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>

    </div>
  change_history:
  - public_timestamp: '2016-07-27T10:49:59.000+01:00'
    note: Section about paying by cheque through the post has been updated.
  - public_timestamp: '2016-04-01T08:00:06.000+01:00'
    note: Credit card fees have changed.
  - public_timestamp: '2016-02-29T09:30:12.000+00:00'
    note: Overseas payment details changed.
  - public_timestamp: '2015-12-02T14:31:42.000+00:00'
    note: First published.
  emphasised_organisations:
  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3
  related_mainstream_content: []
  political: false
  government:
    title: 2010 to 2015 Conservative and Liberal Democrat coalition government
    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government
    current: false
  tags:
    browse_pages: []
    policies: []
    topics:
    - de905af9-0b79-4f36-bc12-703d79971e8b
    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92
  first_public_at: '2015-12-02T14:31:42.000+00:00'
document_type: detailed_guide
public_updated_at: '2015-12-02T14:31:42.000+00:00'
rendering_app: government-frontend
schema_name: detailed_guide
base_path: "/guidance/pay-stamp-duty-land-tax"
routes:
- path: "/guidance/pay-stamp-duty-land-tax"
  type: exact
first_published_at: '2015-12-02T14:31:42.000+00:00'

v2-v1.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-removed">&lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-inserted">&lt;td&gt;GB05CITI08321012001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-removed">&lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">          </span><span class="diff-chunk diff-chunk-inserted">&lt;td&gt;CITIGB2L&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">Barclays Bank Plc</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">Citibank N A</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;1 Churchill Place</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;Citigroup Centre</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;Canary Wharf 33</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;br&gt;Canada Square</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;United Kingdom</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5LB</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5HO</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-removed">'2015-12-30T14:13:00.000+00:00'</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  first_public_at: '2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  first_public_at: '2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">first_published_at: '2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="307."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">first_published_at: '2015-12-02T14:31:42.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v2-v3.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    Barclays Bank Plc</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    Barclays Bank Plc</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;1 Churchill Place</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;1 Churchill Place</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;United Kingdom</span></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;United Kingdom</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5HO</span></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5HP</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;There is a fee for credit cards.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re using the DX service send to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Rapid Data Capture Centre</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;DX725593</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Bootle 9</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2015-12-30T14:13:00.000+00:00'</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v2-v4.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">description: </span><span class="diff-chunk diff-chunk-removed">How</span><span class="diff-chunk diff-chunk-equal"> to pay your Stamp Duty Land Tax (SDLT) and the time it </span><span class="diff-chunk diff-chunk-removed">takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">description: </span><span class="diff-chunk diff-chunk-inserted">Find out how</span><span class="diff-chunk diff-chunk-equal"> to pay your Stamp Duty Land Tax (SDLT) and the time it </span><span class="diff-chunk diff-chunk-inserted">takes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">  payment</span><span class="diff-chunk diff-chunk-equal"> to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">  for payments</span><span class="diff-chunk diff-chunk-equal"> to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a </span><span class="diff-chunk diff-chunk-equal">href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction </span><span class="diff-chunk diff-chunk-removed">Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a </span><span class="diff-chunk diff-chunk-inserted">rel="external" </span><span class="diff-chunk diff-chunk-equal">href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction </span><span class="diff-chunk diff-chunk-inserted">Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-chaps-bacs"&gt;Online</span><span class="diff-chunk diff-chunk-equal"> or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;Online</span><span class="diff-chunk diff-chunk-equal"> or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-removed">href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a </span><span class="diff-chunk diff-chunk-inserted">href="#bank-details-for-online-chaps-and-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="85."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="ways-to-pay"&gt;Ways to pay&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="86."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="87."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can pay by Faster Payments, CHAPS or Bacs to &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="88."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="89."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="bank-details-for-online-chaps-and-bacs"&gt;Bank details for online, CHAPS and Bacs&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="90."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="91."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="92."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="93."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="94."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Sort code&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="95."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="96."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="97."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="98."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="99."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="100."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="101."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;08 32 10&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="102."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;12001020&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="103."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="104."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="105."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="106."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="107."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="108."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="109."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character Unique Transaction Reference Number (&lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;). You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="110."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="111."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="112."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="113."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="114."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="115."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;It is recommended that you make separate payments for each unique &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. If you need to make a single payment to cover a number of transactions you should first contact &lt;a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Shipley Accounts Office&lt;/a&gt; for further information. Please only contact this team for advice on CHAPS payments.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="116."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="117."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payments by:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="118."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="119."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="120."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Faster Payments (online or telephone banking) usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the same or next day, including weekends and bank holidays&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="121."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;CHAPS usually reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; the same working day if you pay within your bank’s processing times&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="122."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;Bacs usually take 3 working days&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="123."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="124."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="125."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="overseas-payments"&gt;Overseas payments&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="126."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="127."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Use these details to pay from an overseas account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="128."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="129."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="130."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="131."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="132."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account number (IBAN)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="133."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Bank identifier code (BIC)&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="134."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Account name&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="135."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="136."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="137."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="138."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="139."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;GB03 BARC 2011 4783 9776 92&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="140."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;BARCGB22&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
          <td class="diff-line-number" data-content="141."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="142."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Shipley&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="143."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="144."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="145."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="146."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="147."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you need to provide your bank with &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s banking address it is:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="148."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="149."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="150."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    Barclays Bank Plc</span></td>
          <td class="diff-line-number" data-content="151."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    Barclays Bank Plc</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;1 Churchill Place</span></td>
          <td class="diff-line-number" data-content="152."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;1 Churchill Place</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
          <td class="diff-line-number" data-content="153."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;London</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;United Kingdom</span></td>
          <td class="diff-line-number" data-content="154."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;United Kingdom</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-removed">5HO</span></td>
          <td class="diff-line-number" data-content="155."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;E14 </span><span class="diff-chunk diff-chunk-inserted">5HP</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="156."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="157."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="158."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="159."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="160."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="161."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can &lt;a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty"&gt;pay online&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="162."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;p&gt;You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="163."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;There is a fee for credit cards.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You may be directed to use a &lt;a href="https://www.gov.uk/help/beta"&gt;beta&lt;/a&gt; service when you pay online. This is replacing BillPay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="164."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="165."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 January 2016, &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="166."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="167."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will determine what is reasonable by reference to payment card industry standards and guidance.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="168."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="169."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="170."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to </span><span class="diff-chunk diff-chunk-removed">circumvent</span><span class="diff-chunk diff-chunk-equal"> this restriction.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="171."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; may withdraw the facility to pay by credit/debit card from any customer attempting to </span><span class="diff-chunk diff-chunk-inserted">get around</span><span class="diff-chunk diff-chunk-equal"> this restriction.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="172."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="173."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="174."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="175."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="176."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="177."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="178."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="179."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, including on bank holidays and weekends.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="180."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="181."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-your-bank-or-building-society"&gt;At your bank or building society&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="182."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="183."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You can make payment at your own branch by cheque or cash. You’ll need your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="184."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="185."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="186."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="187."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="188."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your own bank branch - or you’ll be charged for the service&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="189."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;use your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return or use software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="190."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;make cheques payable to ‘HM Revenue and Customs’ and write your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; on the front&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="191."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="192."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="193."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="194."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Your payment may be delayed if you use the wrong reference number.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="195."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="196."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="197."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it and not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account, if you pay between Monday and Friday.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="198."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="199."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="at-the-post-office"&gt;At the Post Office&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="200."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-removed">&lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="201."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    </span><span class="diff-chunk diff-chunk-inserted">&lt;p&gt;You can pay up to £10,000 at the Post Office without being charged using:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="202."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="203."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="204."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;cheque (if accepted)&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="205."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;cash&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="206."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">      &lt;li&gt;debit card&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="207."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="208."></td>
          <td class="diff-line diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-removes"></td>
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-inserted">    &lt;p&gt;&lt;a rel="external" href="http://www.postoffice.co.uk/branch-finder"&gt;Contact your local Post Office branch&lt;/a&gt; to check if you can pay by cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="209."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="210."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure that you either use:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="211."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="212."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="213."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;your &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; payslip if you completed a paper return, or you’ll be charged&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="214."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;software that requires a payslip that shows the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; of your submitted return&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="215."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="216."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="217."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should make cheques payable to ‘Post Office Ltd’.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="218."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="219."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s account.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="220."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="221."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h3 id="post"&gt;By cheque through the post&lt;/h3&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="222."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="223."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt;. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; you should send a schedule listing each &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; against each amount.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="224."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="225."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="226."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="227."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Don’t fold the cheque or fasten it to other papers.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="228."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="229."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You should allow 3 working days for your payment to reach &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="230."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="231."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return </span><span class="diff-chunk diff-chunk-removed">or if you used &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;’s Stamp Duty Online product or commercial software which generates your &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; send your</span><span class="diff-chunk diff-chunk-equal"> payment to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you filed a paper return </span><span class="diff-chunk diff-chunk-inserted">and wish to pay by cheque at the same time, please send your return and</span><span class="diff-chunk diff-chunk-equal"> payment to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="232."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="233."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="234."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="235."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; Stamp Taxes</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="236."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Comben House</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="237."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Farriers Way</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="238."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Netherton</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="239."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Merseyside</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="240."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;L30 4RN</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="241."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="242."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="243."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="244."></td>
          <td class="diff-line start diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If </span><span class="diff-chunk diff-chunk-removed">you’re using the DX service send to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line start diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If </span><span class="diff-chunk diff-chunk-inserted">you filed electronically but choose to pay by cheque, please send your payment, enclosing a payslip or quoting a &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; to avoid delay</span><span class="diff-chunk diff-chunk-equal"> to:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="245."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Rapid Data Capture Centre</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;DX725593</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;Bootle 9</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed"></span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-removed">    &lt;p&gt;If you use commercial software that asks you to use the &lt;abbr title="Unique Transaction Reference Number"&gt;UTRN&lt;/abbr&gt; from your &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payslip book then send your payslip and cheque</span><span class="diff-chunk diff-chunk-equal"> to:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content=""></td>
          <td class="diff-line end diff-line-empty diff-line-modified diff-line-with-inserts"></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="246."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
          <td class="diff-line-number" data-content="247."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="address"&gt;&lt;div class="adr org fn"&gt;&lt;p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="248."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
          <td class="diff-line-number" data-content="249."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    HM Revenue and Customs</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
          <td class="diff-line-number" data-content="250."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;Direct</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
          <td class="diff-line-number" data-content="251."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;BX5 5BD</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
          <td class="diff-line-number" data-content="252."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;br&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="253."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="254."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="255."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="256."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;You don’t need to include a street name, city name or PO box with this address.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="257."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="258."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="259."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="260."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="261."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;If you’re paying by post you can include a letter with your payment to request a receipt from &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="262."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="263."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
          <td class="diff-line-number" data-content="264."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  change_history:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
          <td class="diff-line-number" data-content="265."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
          <td class="diff-line-number" data-content="266."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Section about paying by cheque through the post has been updated.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
          <td class="diff-line-number" data-content="267."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-04-01T08:00:06.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
          <td class="diff-line-number" data-content="268."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Credit card fees have changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="269."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2016-02-29T09:30:12.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
          <td class="diff-line-number" data-content="270."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: Overseas payment details changed.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2015-12-30T14:13:00.000+00:00'</span></td>
          <td class="diff-line-number" data-content="271."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - public_timestamp: '2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
          <td class="diff-line-number" data-content="272."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    note: First published.</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
          <td class="diff-line-number" data-content="273."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  emphasised_organisations:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
          <td class="diff-line-number" data-content="274."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
          <td class="diff-line-number" data-content="275."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  related_mainstream_content: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
          <td class="diff-line-number" data-content="276."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  political: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
          <td class="diff-line-number" data-content="277."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  government:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
          <td class="diff-line-number" data-content="278."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    title: 2010 to 2015 Conservative and Liberal Democrat coalition government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
          <td class="diff-line-number" data-content="279."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
          <td class="diff-line-number" data-content="280."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    current: false</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
          <td class="diff-line-number" data-content="281."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  tags:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
          <td class="diff-line-number" data-content="282."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    browse_pages: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
          <td class="diff-line-number" data-content="283."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    policies: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
          <td class="diff-line-number" data-content="284."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    topics:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
          <td class="diff-line-number" data-content="285."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    - de905af9-0b79-4f36-bc12-703d79971e8b</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
          <td class="diff-line-number" data-content="286."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="297."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="287."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">  first_public_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="298."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
          <td class="diff-line-number" data-content="288."></td>
          <td class="diff-line start end"><span class="diff-chunk diff-chunk-equal">document_type: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="299."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-removed">'2016-02-29T09:30:12.000+00:00'</span></td>
          <td class="diff-line-number" data-content="289."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">public_updated_at: </span><span class="diff-chunk diff-chunk-inserted">'2016-07-27T10:49:59.000+01:00'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="300."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
          <td class="diff-line-number" data-content="290."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">rendering_app: government-frontend</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="301."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
          <td class="diff-line-number" data-content="291."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">schema_name: detailed_guide</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="302."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="292."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">base_path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="303."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
          <td class="diff-line-number" data-content="293."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">routes:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="304."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
          <td class="diff-line-number" data-content="294."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- path: "/guidance/pay-stamp-duty-land-tax"</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="305."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
          <td class="diff-line-number" data-content="295."></td>
          <td class="diff-line end"><span class="diff-chunk diff-chunk-equal">  type: exact</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="306."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-removes"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-removed">'2015-12-02T14:31:42.000+00:00'</span></td>
          <td class="diff-line-number" data-content="296."></td>
          <td class="diff-line start end diff-line-modified diff-line-with-inserts"><span class="diff-chunk diff-chunk-equal">first_published_at: </span><span class="diff-chunk diff-chunk-inserted">'2015-12-30T14:13:00.000+00:00'</span></td>
        </tr>
      </tbody>
    </table>
  </div>
</div>

v2.yaml

title: Pay Stamp Duty Land Tax
locale: en
need_ids:
- '102606'
publishing_app: whitehall
redirects: []
description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for
  payment to reach HM Revenue and Customs (HMRC).
details:
  body: |
    <div class="govspeak"><h2 id="overview">Overview</h2>
    <div class="call-to-action">
    <p>From 1 April 2015 <abbr title="Stamp Duty Land Tax">SDLT</abbr> no longer applies to land transactions in Scotland. These will be subject to <a href="https://www.gov.uk/sdlt-scottish-transactions">Land and Buildings Transaction Tax</a>.</p>
    </div>

    <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> is paid when property is bought or transferred in the UK.</p>

    <p>Payment of <abbr title="Stamp Duty Land Tax">SDLT</abbr> shouldn’t be confused with paying either:</p>

    <ul>
      <li>
    <a rel="external" href="https://www.gov.uk/pay-stamp-duty">Stamp Duty</a> on shares bought on a stock transfer form</li>
      <li>
    <a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax">Stamp Duty Reserve Tax</a> on the paperless purchase of shares</li>
      <li>
    <a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax">Land and Buildings Transaction Tax</a> for transactions in Scotland</li>
    </ul>

    <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:</p>

    <ul>
      <li>the purchaser is entitled to take possession of the property</li>
      <li>the first rent payment is due</li>
      <li>of substantial completion - where at least 90% of the payment (or other exchange) is made</li>
    </ul>

    <h2 id="how-much-time-to-allow">How much time to allow</h2>

    <p>Make sure you pay <abbr title="HM Revenue and Customs">HMRC</abbr> by the deadline or you may have to pay a penalty and/or interest.</p>

    <p>The time you need to allow depends on how you pay.</p>

    <table>
      <thead>
        <tr>
          <th>Payment method</th>
          <th>Time allowance</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td><a href="#bank-details-for-online-chaps-bacs">Online or Faster Payments</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#bank-details-for-online-banking-chaps-bacs">CHAPS</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#at-your-bank-or-building-society">At your bank or building society</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#at-the-post-office">At the Post Office</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#by-debit-or-credit-card-online">By debit or credit card online</a></td>
          <td>Same or next day</td>
        </tr>
        <tr>
          <td><a href="#bank-details-for-online-or-telephone-banking-chaps-bacs">Bacs</a></td>
          <td>3 working days</td>
        </tr>
        <tr>
          <td><a href="#post">By cheque through the post</a></td>
          <td>3 working days</td>
        </tr>
      </tbody>
    </table>

    <div class="call-to-action">
    <p>Make sure your payment reaches <abbr title="HM Revenue and Customs">HMRC</abbr> on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).</p>
    </div>

    <h2 id="ways-to-pay">Ways to pay</h2>

    <p>You can pay by Faster Payments, CHAPS or Bacs to <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>

    <h3 id="bank-details-for-online-chaps-and-bacs">Bank details for online, CHAPS and Bacs</h3>

    <table>
      <thead>
        <tr>
          <th>Sort code</th>
          <th>Account number</th>
          <th>Account name</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td>08 32 10</td>
          <td>12001020</td>
          <td>
    <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
        </tr>
      </tbody>
    </table>

    <p>You’ll need your 11-character Unique Transaction Reference Number (<abbr title="Unique Transaction Reference Number">UTRN</abbr>). You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p>It is recommended that you make separate payments for each unique <abbr title="Unique Transaction Reference Number">UTRN</abbr>. If you need to make a single payment to cover a number of transactions you should first contact <a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"><abbr title="HM Revenue and Customs">HMRC</abbr>’s Shipley Accounts Office</a> for further information. Please only contact this team for advice on CHAPS payments.</p>

    <p>Payments by:</p>

    <ul>
      <li>Faster Payments (online or telephone banking) usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> on the same or next day, including weekends and bank holidays</li>
      <li>CHAPS usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> the same working day if you pay within your bank’s processing times</li>
      <li>Bacs usually take 3 working days</li>
    </ul>

    <h3 id="overseas-payments">Overseas payments</h3>

    <p>Use these details to pay from an overseas account.</p>

    <table>
      <thead>
        <tr>
          <th>Account number (IBAN)</th>
          <th>Bank identifier code (BIC)</th>
          <th>Account name</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td>GB03 BARC 2011 4783 9776 92</td>
          <td>BARCGB22</td>
          <td>
    <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
        </tr>
      </tbody>
    </table>

    <p>If you need to provide your bank with <abbr title="HM Revenue and Customs">HMRC</abbr>’s banking address it is:</p>

    <div class="address"><div class="adr org fn"><p>

    Barclays Bank Plc
    <br>1 Churchill Place
    <br>London
    <br>United Kingdom
    <br>E14 5HO
    <br>
    </p></div></div>

    <h3 id="by-debit-or-credit-card-online">By debit or credit card online</h3>

    <p>You can <a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty">pay online</a>.</p>

    <p>You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.</p>

    <div class="call-to-action">
    <p>You may be directed to use a <a href="https://www.gov.uk/help/beta">beta</a> service when you pay online. This is replacing BillPay.</p>
    </div>

    <p>From 1 January 2016, <abbr title="HM Revenue and Customs">HMRC</abbr> will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will determine what is reasonable by reference to payment card industry standards and guidance.</p>

    <p>If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.</p>

    <p>You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, including on bank holidays and weekends.</p>

    <h3 id="at-your-bank-or-building-society">At your bank or building society</h3>

    <p>You can make payment at your own branch by cheque or cash. You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>

    <p>Make sure that you:</p>

    <ul>
      <li>use your own bank branch - or you’ll be charged for the service</li>
      <li>use your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return or use software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
      <li>make cheques payable to ‘HM Revenue and Customs’ and write your <abbr title="Unique Transaction Reference Number">UTRN</abbr> on the front</li>
    </ul>

    <div class="call-to-action">
    <p>Your payment may be delayed if you use the wrong reference number.</p>
    </div>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, if you pay between Monday and Friday.</p>

    <h3 id="at-the-post-office">At the Post Office</h3>

    <div class="call-to-action">
    <p>You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).</p>
    </div>

    <p>Make sure that you either use:</p>

    <ul>
      <li>your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return, or you’ll be charged</li>
      <li>software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
    </ul>

    <p>You should make cheques payable to ‘Post Office Ltd’.</p>

    <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>

    <h3 id="post">By cheque through the post</h3>

    <p>Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one <abbr title="Unique Transaction Reference Number">UTRN</abbr> you should send a schedule listing each <abbr title="Unique Transaction Reference Number">UTRN</abbr> against each amount.</p>

    <p>If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.</p>

    <p>Don’t fold the cheque or fasten it to other papers.</p>

    <p>You should allow 3 working days for your payment to reach <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>

    <p>If you filed a paper return or if you used <abbr title="HM Revenue and Customs">HMRC</abbr>’s Stamp Duty Online product or commercial software which generates your <abbr title="Unique Transaction Reference Number">UTRN</abbr> send your payment to:</p>

    <div class="address"><div class="adr org fn"><p>

    <abbr title="HM Revenue and Customs">HMRC</abbr> Stamp Taxes
    <br>Comben House
    <br>Farriers Way
    <br>Netherton
    <br>Merseyside
    <br>L30 4RN
    <br>
    </p></div></div>

    <p>If you’re using the DX service send to:</p>

    <div class="address"><div class="adr org fn"><p>

    <abbr title="HM Revenue and Customs">HMRC</abbr> <abbr title="Stamp Duty Land Tax">SDLT</abbr>
    <br>Rapid Data Capture Centre
    <br>DX725593
    <br>Bootle 9
    <br>
    </p></div></div>

    <p>If you use commercial software that asks you to use the <abbr title="Unique Transaction Reference Number">UTRN</abbr> from your <abbr title="Stamp Duty Land Tax">SDLT</abbr> payslip book then send your payslip and cheque to:</p>

    <div class="address"><div class="adr org fn"><p>

    HM Revenue and Customs
    <br>Direct
    <br>BX5 5BD
    <br>
    </p></div></div>

    <div class="call-to-action">
    <p>You don’t need to include a street name, city name or PO box with this address.</p>
    </div>

    <p>If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.</p>

    <p>If you’re paying by post you can include a letter with your payment to request a receipt from <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>

    </div>
  change_history:
  - public_timestamp: '2016-07-27T10:49:59.000+01:00'
    note: Section about paying by cheque through the post has been updated.
  - public_timestamp: '2016-04-01T08:00:06.000+01:00'
    note: Credit card fees have changed.
  - public_timestamp: '2016-02-29T09:30:12.000+00:00'
    note: Overseas payment details changed.
  - public_timestamp: '2015-12-30T14:13:00.000+00:00'
    note: First published.
  emphasised_organisations:
  - 6667cce2-e809-4e21-ae09-cb0bdc1ddda3
  related_mainstream_content: []
  political: false
  government:
    title: 2010 to 2015 Conservative and Liberal Democrat coalition government
    slug: 2010-to-2015-conservative-and-liberal-democrat-coalition-government
    current: false
  tags:
    browse_pages: []
    policies: []
    topics:
    - de905af9-0b79-4f36-bc12-703d79971e8b
    - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92
  first_public_at: '2015-12-02T14:31:42.000+00:00'
document_type: detailed_guide
public_updated_at: '2016-02-29T09:30:12.000+00:00'
rendering_app: government-frontend
schema_name: detailed_guide
base_path: "/guidance/pay-stamp-duty-land-tax"
routes:
- path: "/guidance/pay-stamp-duty-land-tax"
  type: exact
first_published_at: '2015-12-02T14:31:42.000+00:00'

v3-v1.html

<div class="diff-table-container" data-reactid="41">
  <div class="diff-table-content" data-reactid="42">
    <table class="diff-table" data-reactid="43">
      <tbody data-reactid="44">
        <tr class="diff-row">
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
          <td class="diff-line-number" data-content="1."></td>
          <td class="diff-line start"><span class="diff-chunk diff-chunk-equal">title: Pay Stamp Duty Land Tax</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
          <td class="diff-line-number" data-content="2."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">locale: en</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
          <td class="diff-line-number" data-content="3."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">need_ids:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
          <td class="diff-line-number" data-content="4."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">- '102606'</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
          <td class="diff-line-number" data-content="5."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">publishing_app: whitehall</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
          <td class="diff-line-number" data-content="6."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">redirects: []</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
          <td class="diff-line-number" data-content="7."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
          <td class="diff-line-number" data-content="8."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  payment to reach HM Revenue and Customs (HMRC).</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
          <td class="diff-line-number" data-content="9."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">details:</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
          <td class="diff-line-number" data-content="10."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">  body: |</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="11."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="govspeak"&gt;&lt;h2 id="overview"&gt;Overview&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="12."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="13."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;From 1 April 2015 &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; no longer applies to land transactions in Scotland. These will be subject to &lt;a href="https://www.gov.uk/sdlt-scottish-transactions"&gt;Land and Buildings Transaction Tax&lt;/a&gt;.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
          <td class="diff-line-number" data-content="14."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="15."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="16."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; is paid when property is bought or transferred in the UK.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="17."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="18."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Payment of &lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; shouldn’t be confused with paying either:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="19."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="20."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="21."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="22."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty"&gt;Stamp Duty&lt;/a&gt; on shares bought on a stock transfer form&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="23."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="24."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax"&gt;Stamp Duty Reserve Tax&lt;/a&gt; on the paperless purchase of shares&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
          <td class="diff-line-number" data-content="25."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="26."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax"&gt;Land and Buildings Transaction Tax&lt;/a&gt; for transactions in Scotland&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="27."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="28."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="29."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;&lt;abbr title="Stamp Duty Land Tax"&gt;SDLT&lt;/abbr&gt; payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="30."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
          <td class="diff-line-number" data-content="31."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="32."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the purchaser is entitled to take possession of the property&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="33."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;the first rent payment is due&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
          <td class="diff-line-number" data-content="34."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;li&gt;of substantial completion - where at least 90% of the payment (or other exchange) is made&lt;/li&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
          <td class="diff-line-number" data-content="35."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/ul&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="36."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
          <td class="diff-line-number" data-content="37."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;h2 id="how-much-time-to-allow"&gt;How much time to allow&lt;/h2&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="38."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="39."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure you pay &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; by the deadline or you may have to pay a penalty and/or interest.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="40."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="41."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;The time you need to allow depends on how you pay.&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="42."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
          <td class="diff-line-number" data-content="43."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
          <td class="diff-line-number" data-content="44."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="45."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="46."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Payment method&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
          <td class="diff-line-number" data-content="47."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;th&gt;Time allowance&lt;/th&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="48."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
          <td class="diff-line-number" data-content="49."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/thead&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
          <td class="diff-line-number" data-content="50."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="51."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="52."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-chaps-bacs"&gt;Online or Faster Payments&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="53."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="54."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="55."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="56."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-banking-chaps-bacs"&gt;CHAPS&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="57."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="58."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="59."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="60."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-your-bank-or-building-society"&gt;At your bank or building society&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="61."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="62."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="63."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="64."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#at-the-post-office"&gt;At the Post Office&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="65."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="66."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="67."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="68."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#by-debit-or-credit-card-online"&gt;By debit or credit card online&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="69."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;Same or next day&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="70."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="71."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="72."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#bank-details-for-online-or-telephone-banking-chaps-bacs"&gt;Bacs&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="73."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="74."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
          <td class="diff-line-number" data-content="75."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="76."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;&lt;a href="#post"&gt;By cheque through the post&lt;/a&gt;&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
          <td class="diff-line-number" data-content="77."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">          &lt;td&gt;3 working days&lt;/td&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
          <td class="diff-line-number" data-content="78."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">        &lt;/tr&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
          <td class="diff-line-number" data-content="79."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">      &lt;/tbody&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
          <td class="diff-line-number" data-content="80."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/table&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
          <td class="diff-line-number" data-content="81."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal"></span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
          <td class="diff-line-number" data-content="82."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;div class="call-to-action"&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
          <td class="diff-line-number" data-content="83."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;p&gt;Make sure your payment reaches &lt;abbr title="HM Revenue and Customs"&gt;HMRC&lt;/abbr&gt; on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).&lt;/p&gt;</span></td>
        </tr>
        <tr class="diff-row">
          <td class="diff-line-number" data-content="84."></td>
          <td class="diff-line"><span class="diff-chunk diff-chunk-equal">    &lt;/div&gt;</span></td>
   

v3.yaml

v4.yaml