SDLTM50500 - Procedure: Loss, destruction of or damage to a land transaction return FA03/S82
If an SDLT1 has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless
FA03/S82 applies to returns lost or damaged before details can be recorded at the Central Processing Unit.
If details have been recorded credit will be given for tax paid and accounted for at the time the original return was submitted.
No penalty will be charged if the return and payment were originally received on time.