Business tax – guidance

Stamp Duty Land Tax: guide for completing paper SDLT1 return

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


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

If you have to pay the higher rate of Stamp Duty Land Tax for an additional residential properties, please enter code 04 for ‘Type of property’ at question 1, whether or not you expect to claim a refund’.

From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These will be subject to Land and Buildings Transaction Tax.