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 (HMRC website) and SDLT4 Guidance Notes (HMRC website). External users can find the guidance at http://www.hmrc.gov.uk/sdlt/sdlt1.pdf and http://www.hmrc.gov.uk/sdlt/sdlt4.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. .