Check if you need to send a Stamp Duty Land Tax return
Find out if you need to tell HMRC when you buy property or land in England or Northern Ireland.
Applies to England and Northern Ireland
You usually need to send a Stamp Duty Land Tax (SDLT) return when you buy land or property in England or Northern Ireland.
SDLT is a tax you may pay when you buy land or a property. The SDLT return is a form you send to HMRC to tell us about the purchase.
Who needs to send a return
You must send a return if:
- you buy a freehold property — you own the property and land outright
- you buy a leasehold property (this means you own it for a set number of years) — this depends on how much you pay for the lease
- you take over a property and pay money or take on a debt (for example a mortgage) for the property
- the price or value of the property or land is £40,000 or more
You can read about other circumstances when you must send a return in Stamp Tax Land Tax Manual — SDLTM00310.
Who does not need to send a return
Some land and property transactions do not need an SDLT return, including when:
- no money or other payment was made
- the property was left to you in a will
- the property transferred because of divorce or civil partnership dissolution
- the price or value of the property or land was £39,999 or less
You can find out more detail about when you do not need an SDLT return in Stamp Duty Land Tax: transactions that do not need a return.
When you need to send a return
You’ll need to send your return within 14 days of the effective date of the transaction, even if you do not owe any tax. The effective date is usually the date the transfer completes. It can also be the date the contract is ‘substantially performed’.
‘Substantial performance’ is when one of the following happens, you:
- pay most of the purchase price — normally 90% of the payment is paid
- take possession of the property
- make the first payment of rent for the property
How to send a return
You can find out how to send a return to HMRC.