SDLTM60100 - Processing

Where to send the land transaction return

All completed land transaction returns, including any supplementary returns on forms SDLT2, SDLT3 or SDLT4, along with payment of stamp duty land tax should be sent by post to

Inland Revenue SDLT
Netherton
Merseyside
L30 4RN

Or by DX to

Rapid Data Capture Centre
DX 725593
Bootle 9

where the return will be electronically scanned.

Alternatively forms can be submitted electronically.

If your transaction comprises of 6 or more properties please see SDLTM60215 for further guidance.

In cases where the

• land transaction return has been correctly completed
• stamp duty land tax has been correctly calculated from the information given in the return

an SDLT5 certificate will automatically be issued to the purchaser or their agent.

The Central Processing Office will only handle the scanning of land transaction returns.

Any other queries should be directed in the first instance to the Stamp Taxes Helpline on 0845 603 0135

If the land transaction return cannot be scanned because it is damaged e.g. torn or stained but still legible, it will be sent to a Stamp Office for manual input.

The automatic process will then continue. If however, the form is not legible or the required boxes are not completed, it will be returned to the purchaser/agent to be amended or a new form SDLT1 completed where necessary.

This can then be submitted to the Central Processing Office at Netherton.

There may be a number of reasons why after scanning or manual input of the form SDLT1 a certificate cannot be automatically issued

• the land transaction return is incomplete
• the stamp duty land tax has been incorrectly calculated from the information given in the return

The above may result in the following action

• HM Revenue & Customs correction e.g. character looks like a 5 but should be an s
• request from the Stamp Office for further information