How to send a Stamp Duty Land Tax return
Find out how to send a Stamp Duty Land Tax return.
Applies to England and Northern Ireland
You should check if you need to send a SDLT return.
You can use a solicitor, agent or legal conveyancer (representative) to complete and send the return to HMRC on your behalf. Even if your representative sends us your return, you’re still responsible for making sure we get the return on time and with the correct information.
If you’re filing a return on behalf of your client, you should do this online. Read the section about sending an online return to HMRC. If you need to submit a paper return, find out more in the section sending a paper return.
If you’re not represented, you must use the SDLT1 paper return and send it to HMRC by post. Find out more in the section sending a paper return.
Representatives sending an online return to HMRC
As the representative, if you use the HMRC Stamp Taxes Online service, you must fill in and file the SDLT return online. We reject returns that are printed and posted to us.
You’ll need the sign in details you used when you registered for the Stamp Taxes Online service. Log in to HMRC’s Stamp Taxes Online service to file your clients SDLT return. You can also use a recognised commercial software supplier to submit a return.
You can complete 99 entries on behalf of your client (any combination of buyers, sellers, properties) using the online service. When the online service tells you that you cannot add any more, you should create a separate schedule for more entries. Find out more in the section Sending a schedule to HMRC.
What to do after you’ve submitted your clients return
Once you’ve submitted your clients SDLT return online you’ll get:
- a Unique Transaction Reference Number (UTRN) — you must use this number when making your SDLT payment
- an online SDLT5 certificate — this proves you sent the return to us
Save a copy of the certificate and keep a record of the UTRN for every transaction.
If your client’s SDLT5 certificate is online, it will only show details of the first property address for any transaction.
If there are multiple addresses, or more than one seller or buyer, you’ll need to print a copy of these forms. You can do this by selecting the ‘view, print and store’ section of the online SDLT return and print a PDF version of forms:
-
SDLT2 for more than 2 buyers or sellers
-
SDLT3 for freehold transactions that involve more than one property
-
SDLT4 for leasehold transactions that involve more than one property
Send these to HM Land Registry with a copy of the electronic SDLT5. Find out more in the section Register land or property with HM Land Registry.
If the transaction has a large number of properties or there are multiple sellers or buyers, you can still file the return online.
Sending a schedule to HMRC
You can find about sending HMRC a schedule in the Stamp Tax Land Tax Manual — SDLTM60215.
Register land or property with HM Land Registry
Solicitors and legal conveyancers with access to HM Land Registry’s Business Gateway portal can send the SDLT5 certificate and other SDLT forms on the HM Land Registry website with the application to register land or property.
If you have not used a solicitor or legal conveyancer, you must send the SDLT5 certificate and other SDLT forms by post to HM Land Registry’s standard address with the application for registering the land or property.
Sending a paper return
You’ll need to complete and send us a SDLT1 return form. Some transactions need extra paper forms which must be sent to us with your SDLT1.
You’ll need extra forms if:
- there are more than 2 buyers or sellers
- the transaction involves more than one property
- the transaction involves one or more complicated leases, commercial transactions and in some residential situations
You’ll need to order your SDLT1 return and any extra forms in time to allow you to complete and send to HMRC before the deadline. HMRC must receive your SDLT1 form and any extra forms by the deadline.
Your SDLT1 form will be printed with a Unique Transaction Reference Number (UTRN). You must keep a record of this number to use when making your SDLT payment.
Before sending your SDLT1 form, you should check if you need an extra form in the section Transactions that need extra paper forms.
You cannot use photocopies of the SDLT1 return for different transactions.
If you need to send us a SDLT1 paper return or an extra form, you can order these forms online or by phone.
You should use the SDLT1 guidance notes to help you fill in the paper return.
You must not include any other correspondence with the return or it may delay us sending you the SDLT5 certificate.
Allow at least 3 working days for your return to reach us. Send the SDLT1 return by post to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT
You must send the SDLT return and pay any tax within 14 days of the effective date of the transaction.
What to do after you’ve sent your paper return
Once you’ve sent your SDLT1 paper return you’ll get a SDLT5 certificate. This proves you sent the return.
You must send the SDLT5 certificate and any other SDLT forms by post to the HM Land Registry’s standard address with the application for registering the land or property.
We will check your paper SDLT1 return and any extra forms you’ve submitted. If anything is missing, wrong or unclear, we’ll send you form SDLT8 asking for the correct or missing information.
We’ll not send you the SDLT5 certificate until we receive this information.
Transactions that need extra paper forms
You may have to fill in extra forms as well as the SDLT1 return.
If there are more than 2 buyers or sellers
Use the SDLT2 form if there are more than 2 buyers or sellers.
If the number of additional sellers or buyers combined is more than 99, complete a separate schedule for the rest.
The schedule should include all the details asked for on the SDLT2 form.
If the transaction involves more than one property
Use the SDLT3 form when a freehold transaction involves more than one property.
Fill in the SDLT1 for the first property and a SDLT3 form for each additional property.
If there are 100 or more properties, complete a separate schedule for the rest.
The schedule should include all the details asked for on the SDLT3 form.
Complicated leases, commercial transactions and some residential situations
Use the SDLT4 form for complicated leases, commercial transactions and some residential situations.
As well as the SDLT1 you should fill in the SDLT4 form, if any of the following apply:
- the land or property transaction is part of a business sale agreement
- the buyer is a company
- you’ve asked HMRC for advice on how the law applies to the transaction, using the Non Statutory Clearance Service or another route
- any part of the consideration is dependent or uncertain
- arrangements have been made with HMRC under the deferment provisions
- there are mineral rights reserved
You may need to fill in this form if the transaction:
- is the grant of a new lease or exchange of missives of let
- relates to the grant of multiple leases
Fill in an extra form for each lease. If the transaction involves 100 or more properties, complete a separate schedule for the rest of the properties.
The schedule must include all the details asked for on the SDLT4 form and SDLT4 guidance notes.
You can order forms SDLT2, SDLT3 and SDLT4 online or by phone.
Paying your SDLT
The most secure way to pay your SDLT is online. If you submit a paper return you can send the payment with the return.
You can find out how to pay Stamp Duty Land Tax and how long it takes for your payment to reach HMRC.
Amending your return
If you have made a mistake on your return, find out how to tell HMRC about changes to your return.
Applying for a refund
You may be entitled to a refund. For example, if you calculated the correct amount of SDLT on your return but have paid too much to HMRC by mistake. You can read more about applying for a refund of Stamp Duty Land Tax.
Penalties and interest if you file or make a late payment
We charge a late filing penalty and interest if your SDLT return is not filed on time. Find out about penalties and interest on a late Stamp Duty Land Tax return.