In this section:
- Completing the SDLT return: introduction
- The benefits of filing SDLT returns online
- How to register for Stamp Taxes online
- Filing SDLT returns using HMRC's Stamp Taxes Online service
- Completing the paper SDLT return
- SDLT returns for Scottish transactions
Filing SDLT returns using HMRC's Stamp Taxes Online service
Using HM Revenue & Customs (HMRC) software to file your Stamp Duty Land Tax (SDLT) returns is simple, secure, efficient and convenient - and you can file online seven days a week at any time of day or night.
This guide outlines the key features, dos and don’ts of using HMRC’s Stamp Taxes Online service to file returns. It also highlights some differences in procedure if you’ve been used to filing paper returns.
Much of the information will also help you if you're using commercial software.
On this page:
- Online returns must be submitted electronically
- Obtaining a record of the purchaser’s authority
- Keeping the Unique Transaction Reference Number safe
- Receiving and using the electronic SDLT certificate
- Storing SDLT returns filed online
- Paying SDLT online
- More useful links
Online returns must be submitted electronically
If you use the HMRC Stamp Taxes Online service you must complete and file your SDLT return electronically.
HMRC will automatically reject a return if you complete it electronically then print it out and send it in by post, or if you print the form out and then complete it manually.
Obtaining a record of the purchaser’s authority
Before you can notify HMRC about a land transaction online you must obtain and record your client's authority on file. There's no special form for this and HMRC doesn't need a signature from the purchaser. You can get their authority in whatever way suits you best, for example by:
- an exchange of emails
- a letter from the purchaser
- a telephone conversation or text message (with supporting record)
- asking them to sign a printed copy of the return that you sent online and keeping this on file
Once you have the purchaser’s authority on record and know the effective date of the transaction you can submit the return online and pay any tax due.
Keeping the Unique Transaction Reference Number safe
When you file your SDLT return online you'll be given a Unique Transaction Reference Number (UTRN). You'll find this at the top right-hand corner of the electronic SDLT submission receipt which doubles up as the electronic SDLT5 certificate.
Make sure you keep a record of the UTRN for every transaction. This is important because HMRC Stamp Taxes can only recognise and trace an SDLT return and land transaction through its UTRN. They won't be able to trace it from the property address or from the customer's name and address.
You'll also need the UTRN for paying the SDLT, or if you have a query about the tax you've paid.
Receiving and using the electronic SDLT certificate
When you file your SDLT return online, the system automatically produces an electronic SDLT certificate (the submission receipt) within minutes of receiving your return – you won't have to wait for the certificate to be posted to you.
Printing and posting the certificate
When you receive the certificate, print it out and post it to the Land Registry. (Note that you can't send it online or by email).
Saving your electronic certificate on your computer
It's very important that you save a copy of the electronic SDLT certificate on your computer. HMRC won't send you a paper copy by post and the online certificate is automatically deleted from their system after 30 days.
Multiple addresses and the electronic SDLT certificate
If a land transaction involves the purchase of more than one property, you still only file one SDLT return. The system will produce one electronic certificate showing just the address of the first property. You will then need to provide details of the other property addresses by post when you send your electronic certificate to the Land Registry.
You can print a PDF version of forms SDLT3 and SDLT4, which you use to provide details of all the other property addresses, from the 'View, print and store' section of the online SDLT return.
Storing online SDLT returns
Partially completed returns
The HMRC system stores partially completed SDLT returns indefinitely, as long as you access them at least once in a 90-day period. This means you don't have to complete and file the return at a single session.
Completed returns
The HMRC system can also store completed returns indefinitely but they're automatically deleted if they haven't been accessed within 30 days. For this reason HMRC strongly recommends that you save copies of your returns on your own computer for reference and easy access.
Paying SDLT online
It's best to pay any SDLT electronically. This method is quick, easy and secure and your payment is automatically linked to your SDLT return by the Unique Transaction Reference Number.
Avoid delays and errors if paying by cheque
You're strongly advised not to pay by cheque. But if you do, please don’t use or adapt a pre-printed payslip. Instead, you should make your cheque payable to 'HM Revenue & Customs only' and write the Unique Transaction Reference Number after this to avoid the payment getting lost.
If an SDLT payment isn't recognised and linked to the correct transaction on time, you may have to pay interest
Find out more about ways of paying SDLT
More useful links
Read booklet SDLT6, 'How to complete your land transaction return' online
