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Guidance

How to complete your Stamp Duty Land Tax SDLT1 paper return

Find help with each question on the return and common reasons why your return may be rejected.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
20 February 2026
Show all updates

  1. Question 14 has been updated with information on linked transactions and question 61 has been updated to make it clear you should answer no if you do not have an agent.

  2. Updated section 9 to add code 38 for seeding relief.

  3. The rate of 15% has been updated to 17% in the section ‘Question 9 – first part, are you claiming relief?’

  4. We have updated Question 31 with information about how to find the UPRN (Unique Property Reference Number).

  5. The link to the HMRC internal manual for the 'Part exchange (house building company)' entry at 'Question 9 — first part, are you claiming relief?' has been updated.

  6. Reason codes for types of relief have been updated to include relief for Freeport tax sites and Investment Zone tax sites.

  7. Information has been added on how to answer the second, third and fourth parts of question 52 of the SDLT1 return.

  8. The first part of question 9 has been updated to include the reason code to use when claiming Freeport relief in England, and information has been added on how to answer the second, third and fourth parts of question 9 of the SDLT1 return.

  9. This guidance has been updated with the correct reason code to use when claiming seeding relief and more information has been added on how to answer question 52 of the SDLT1 return.

  10. Questions 9, 52, 63 and 64 have been amended.

  11. The reliefs available table in 'question 9 - are you claiming relief?' has been updated.

  12. From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.

  13. Section 9 has been updated with First Time Buyers Relief code 32.

  14. This has been updated to include information for additional residential properties.

  15. First published.

Documents

How to complete your Stamp Duty Land Tax SDLT1 return

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You must send paper returns if you’re not represented by a solicitor, agent or legal conveyancer. Otherwise you can file your returns online.

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