Tell HMRC about changes to your Stamp Duty Land Tax return
Find out when and how you can amend your return and what to do if you send a duplicate return.
Applies to England and Northern Ireland
After you’ve filed a Stamp Duty Land Tax (SDLT) return, you can correct minor mistakes by calling us. You can only do this if the change does not result in a refund.
To make small or more substantial changes to your return, you’ll need to write to HMRC.
When you can amend a return
You’ve 12 months from the filing date to amend your return. The filing date is 14 days after the effective date of your transaction. You can read about the effective date of the transaction in the section when you need to send us a return — Check if you need to send a Stamp Duty Land Tax return.
Minor changes
You can make the following minor changes to your return by calling us. The change must not result in a refund. These include:
- vendor details
- buyer details on either questions 59 or 70 of the SDLT1 paper return
- some spelling mistakes in the property address
- question 26 or 72 of your paper return if you’ve received a SDLT8 showing you’ve made a mistake
- wrong title number
- correcting a mistake in the purchase price or the tax amounts given on the return
- the effective date of the transaction — you cannot change it to a date that would mean HMRC received the return before the effective date
Before you call us
You’ll need the:
- agreement of all buyers (if there if there is more than one buyer) to make the changes to the return
- Unique Transaction Reference Number (UTRN) for your transaction — you can find this number on the:
- SDLT5 certificate if you filed online
- return and on the certificate that we sent to you by us if you completed a paper return
- details of the changes you want to make
During the call to us
During the call we’ll tell you if:
- we cannot make the change and what you need to do next
- the change means you have not paid enough tax and the amount you must pay — you must pay this amount right away
You can tell us about these minor changes to your return by calling the Stamp Duty Land Tax helpline.
Small changes
You can write a letter to let us know about small changes to your return.
Small changes to your return
You can let us know in writing about including:
- a title number
- a buyer or removing a buyer
- another property
In your letter you must include the Unique Transaction Reference Number (UTRN) for your transaction. Also, the details of the changes you want to make.
If there is more than one buyer named on the return, or you’re adding or removing a buyer, you’ll need to confirm in the letter to us that all the buyers agree the amendment. All the buyers should sign the letter to confirm this.
Send your letter and a copy of the contract to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
We’ll write to tell you if:
- we cannot make the change and what you need to do next
- the change means you have not paid enough tax and the amount you must pay — you must pay this amount right away
Substantial changes to a return
You can write a letter to let us know about substantial changes to your return.
Substantial changes include when:
- you need to change the name of the buyer — except for a spelling mistake
- you need to change the property details — except for a spelling mistake in the address
- the new effective date is after the date HMRC received the return
If you have a substantial change to your return, you must send us a letter about the change. You’ll also need to submit a new SDLT return. You can ask your representative to complete the return online, or you can complete it and send by post.
Sending your letter, original return and any evidence
In your letter to us you must include:
- the UTRN for the incorrect and correct returns — you can find this number on the:
- SDLT5 certificate if you filed online
- return and on the certificate that was sent to you by us if you completed a paper return
- an explanation for the changes on the new return
- signatures from all buyers that are named on both returns
Send your letter, a copy of the original return and any evidence to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
You’ll still need to complete a new return and send by post or ask your representative to submit the new return online on your behalf.
Submit your new return online
As a solicitor, agent or legal conveyancer you can submit your clients return online with the new information.
You’ll need the sign in details you used when you registered for 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.
Send us a new paper return
You can order the SDLT return online or by calling us.
Send the completed paper return to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT
Amending a return when HMRC opens a compliance check
You can still amend your return after we have started a compliance check. Your amendment cannot take effect until after we’ve finished the check.
When we finish the check, we may tell you in the closure notice if your amendment has either:
- been taken into account
- we have concluded it is incorrect
If you need to tell us about a change to your return, you should contact the named person on the letter we sent you about your compliance check.
If you’ve sent a return in error or sent a duplicate return
You’ll need to write a letter to us and explain if you sent either:
- a return for a transaction that does not need a return
- a duplicate return
You must include:
- the UTRN — you can find this number on the:
- SDLT5 certificate if you filed online
- return and on the certificate that was sent to you by us if you completed a paper return
- whether you’ve used the SDLT5 certificate to register the transaction with HM Land Registry
If you think you do not need to send a return for the transaction, you should explain the reason why.
If you sent more than one return for the same transaction, you should include:
- the UTRNs for all the returns
- evidence if the returns are not the same
You must send your letter and any evidence at the same time to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
If you’ve filed a return by mistake or duplicate return, you may have received a penalty charge. If you want to appeal against the penalty, you should appeal in writing. This must be within 30 days of the date on the penalty notice.
Mistakes on your SDLT return that are more than 12 months old
You can tell us about mistakes you’ve made on your return that are more than 12 months old.
Minor mistakes
You can tell us about minor corrections to a buyer’s name, for example a spelling mistake. To make a minor correction you must send us a letter detailing the correction and a copy of your original return.
Send your letter and an original copy of the return to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
You may still be able to claim a refund if the mistake means you’ve paid too much SDLT. Find out how to apply for a refund of SDLT.
Any other mistakes
To tell us about any other mistakes made on your return you must:
- send us a letter and a copy of your original return
- submit a new return online or send a paper return to us by post
You may still be able to claim a refund if the mistake means you’ve paid too much SDLT. Find out how to apply for a refund of SDLT.
Sending your letter and original return
Your letter should:
- give a description of the error
- explain how and why the error happened
Send your letter and an original copy of the return to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
You’ll still need to complete a new return and send by post or ask your representative to submit the new return online on your behalf.
Submit your new return online
As a solicitor, agent or legal conveyancer you can submit your clients return online with the new information.
You’ll need the sign in details you used when you registered for 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.
Send us a new paper return
You can order the SDLT return online or by calling us.
Send the completed paper return to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT
If you’ve underpaid SDLT
You must tell HMRC as soon as you realise you’ve underpaid SDLT by calling the Stamp Duty Land Tax helpline. You should pay the additional SDLT as soon as possible quoting the UTRN of the transaction.
If you do not, you may have to pay a penalty. You’ll have to pay interest on any SDLT that you pay late.