You might realise that you've made a mistake on your Stamp Duty Land Tax (SDLT) return after you've filed it and need to correct it. Or you might want to change some of the details on the SDLT certificate.
You can amend your SDLT return up to 12 months after the filing date, but you can't make any amendments that change either the underlying identity of any purchaser or the property details, such as the title number.
The filing date is 30 days after the effective date of the transaction (this is normally the completion date).
This guide explains how and when you can make any changes that are needed, whether you filed your return online or on paper. It also tells you what you should do if you think you've paid too much or too little Stamp Duty Land Tax because of a mistake on your SDLT return.
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If you make a mistake when you complete your SDLT return, you've got 12 months after the filing date to make an amendment to it. If you want to amend your return after you've sent it you can do so over the telephone or by post. Stamp Taxes can amend a purchaser's name, but can't make any amendments that change either the underlying identity of any purchaser or the property details, such as the title number.
Call the Stamp Taxes Helpline, quote the Unique Transaction Reference Number, and tell them what needs to be corrected. They'll often be able to make the amendment for you. If they are unable to do so, or if a repayment arises as a result of your amendment, they will tell you what further action you will need to take.
Write to the Birmingham Stamp Office explaining what you want to amend. Enclose a copy of your SDLT return. The Stamp Office will write back to you confirming the amendment and will tell you what further action you need to take where relevant.
If you made a mistake when you completed your SDLT return, it might mean that you paid the wrong amount of Stamp Duty Land Tax - either too much or too little.
If your amendment means that you've paid too much, you can request a repayment of the tax overpaid. If your amendment means that you've paid too little, you should pay the amount you've underpaid straight away. You'll have to pay interest on this from the filing date, when the tax was originally due.
Note that HM Revenue & Customs (HMRC) can decide to make an enquiry into your amended return up to nine months after you've made an amendment. If you received a repayment and they discover that some, or all, of the amount you were repaid wasn't due, you'll have to pay it back.
If HMRC needs more information to understand the figures in your SDLT return, or to check that they're correct, they'll make an enquiry into it.
You can still amend your return after HMRC has started to make an enquiry into it, but your amendment can't take effect until after the enquiry has been completed. If at the end of their enquiry they find that your return is incorrect, they will suggest how you should amend it, taking any amendment you've already asked for into account.
You can find more in our guide on HMRC enquiries.
If any of the details on the SDLT certificate are wrong but the error is only something minor, you can telephone the Stamp Taxes Helpline and ask them to amend it.
If the error is more fundamental you'll need to write to the Birmingham Stamp Office to ask them to correct it. When you write, you'll need to enclose a copy of the SDLT return.
The electronic SDLT5 certificate will only show details of the first property address for any transaction. If there are multiple addresses, or there's more than one vendor or purchaser, you should print a PDF version of forms SDLT2, SDLT3 and SDLT4 from the 'View, print and store' section of the online SDLT return and send to the Land Registry by post together with the electronic SDLT5.
It's important to save copies of the forms on your computer.
You can't automatically correct mistakes on your SDLT return more than 12 months after the filing deadline. But you may still be able to claim a refund if you've made a mistake on your return that means you've paid too much Stamp Duty Land Tax. Note that this does not apply to a mistake about the basis on which your liability should have been calculated at the time you made the return, or to your failure to claim a relief or make an election at that time.
Stamp Taxes can amend a purchaser's name, but can't make any amendments that change either the underlying identity of any purchaser or the property details, such as the title number.
To apply for a return more than 12 months old to be amended, write to Birmingham Stamp Office explaining what the error is, how it arose and enclosing a copy of your original return.
You need to apply in writing to Birmingham Stamp Office, giving the reasons for the application and quoting the UTRN of the new return.
The deadline for claiming back any tax you've overpaid is four years from the effective date of the transaction (usually the completion date).
You must claim the refund in writing. When you write, you'll need to give the Unique Transaction Reference Number. If possible, you should also send a copy of the original SDLT return. You'll also need to:
Send your claim to the Birmingham Stamp Office.
Any refund will be paid to you unless you write to HMRC giving your permission to pay it to someone else for example your solicitor or agent.
If you've made a mistake that means you've paid too little Stamp Duty Land Tax, you must tell HMRC as soon as you notice it. If you don't, you may have to pay a penalty
You'll normally have to pay interest on any SDLT you pay late. So it's important that you pay any tax owing as soon as you realise you haven't paid enough.