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HMRC internal manual

Stamp Duty Land Tax Manual

Processing - what forms to use to notify a land transaction: where to send the paper land transaction return

Although you can choose to file a paper Stamp Duty Land Tax (SDLT) return. Most SDLT returns are filed online. This method is more secure, efficient and convenient than sending in a paper return.

If you still prefer to send in a paper return, please see the website @ .

More information about filing online is available from the website @