SDLTM60010 - Processing: General guidance

A notifiable transaction can be notified in any of the following ways

• Electronically, using either the HMRC system or a system provided by an approved software provider
• In Scotland, by use of the ARTL system provided by the Registers of Scotland
• Using paper form SDLT1, and if necessary, the supplementary forms SDLT2, SDLT3 and SDLT4. (please see SDLT1 Guidance Notes @ http://www.hmrc.gov.uk/sdlt/sdlt1.pdf)

It must be noted that a return is required for all notifiable transactions even where there is no stamp duty land tax to pay or where a relief is being claimed see SDLTM20000. .