In this section:
Completing the paper SDLT return
Although you can choose to file a paper Stamp Duty Land Tax (SDLT) return, most SDLT returns are filed online. This method is more secure, efficient and convenient than sending in a paper return.
To find out more about filing online you can link to our guide 'The benefits of filing Stamp Duty Land Tax returns online' under 'More useful links' below.
If you still prefer to send in a paper return this guide provides an overview of the key forms and the steps you'll need to take, as well as how to avoid common mistakes.
On this page:
- Completing the main Land Transaction Return (SDLT1)
- Transactions that require additional forms
- How to avoid mistakes and delays when completing the paper return
- Get more help completing the paper return and forms
- When and where to send the return
- Using the paper return reference number for queries and payments
- More useful links
Completing the main Land Transaction Return (SDLT1)
The SDLT return - form SDLT1 Land Transaction Return - is used for a wide variety of transactions.
For most straightforward cases, such as simple residential conveyances, you complete fewer than half of its six pages. You then send the SDLT1 to HM Revenue & Customs (HMRC), together with payment of any Stamp Duty Land Tax that's due on the transaction. No other paperwork is needed.
For more complicated transactions you'll need to complete more pages and, in some cases, additional forms.
Note that each SDLT1 form has its own Unique Transaction Reference Number printed on it, so you can only use it for that particular transaction. You can't use photocopies of the SDLT return for different transactions.
Transactions that require additional forms
In some cases you may have to complete extra forms as well as the SDLT return. The additional forms you may need to complete are:
- SDLT2 where there are either more than two purchasers or more than two sellers
- SDLT3 where more than one property is purchased and you can't fit all the address details into the space provided on the SDLT1 form
- SDLT4 where there's a complex lease, multiple grants of lease or a complex commercial transaction ' this is explained in more detail below
You can download and view samples of these forms below.
Ordering the additional forms
You can order forms SDLT2, SDLT3 and SDLT4:
- online, by completing and submitting the online order form
- by post, using the online order form
- by telephoning the HMRC orderline
Ordering SDLT forms online is quick and efficient. There's no telephone waiting time and the forms are pre-packed ready for sending out.
Get telephone contact details to place an order
Completing form SDLT4 - complex leases, commercial transactions and some residential situations
You'll have to complete form SDLT4 as well as form SDLT1 Land Transaction Return if any of the following applies:
- the land or property transaction is part of a business sale agreement
- the purchaser is a company
- you've received a Code of Practice 10 (COP10) post-transaction ruling or have asked HMRC for advice on how the law applies to the transaction
- any part of the consideration is contingent or uncertain
- arrangements have been made with HMRC to pay the tax in instalments
- there are mineral rights reserved
You should also check to see if you'll need to complete this form if the transaction:
- is the grant of a new lease - or in Scotland, exchange of missives of let
- relates to the grant of multiple leases
You can find out how to get help with completing SDLT forms in the section below on getting more help with completing the paper return and forms.
How to avoid mistakes and delays when completing the paper return
When HMRC receives your SDLT return they'll check to make sure the information you've provided is clear, correct and complete. If anything's missing, wrong or unclear, they'll send you a letter using form SDLT8 Request for Further Information.
Note that HMRC can't issue an SDLT Certificate until you've provided the correct or missing information.
(By comparison, if you file online, the system won't let you submit the return until it's correct and complete. This means you avoid the risk of missed filing deadlines, and penalties and late payment charges that can happen if you make a mistake on a paper return.)
Some do's and don'ts when completing a paper SDLT return
You can help make sure your return is processed quickly by following the suggestions below.
Do
- use black ink and write clearly in block capitals - 80 per cent of errors are caused by the scanner misreading faint or illegible information
- put the effective date in Box 4 of form SDLT1 - this is normally the completion date
- enter the total consideration payable in Box 10 (this box does not apply to the grant of a new lease) - you'll find more about how to work out chargeable consideration in the section below on getting more help with completing the paper return and forms
- check that the tax you pay with your return agrees with the amount of tax you've indicated is due in Box 14
- make sure that all the purchasers sign the return
- make sure that when you pay the tax you use the Unique Transaction Reference Number printed on the payslip attached to the SDLT return
Don't
- overwrite in a box if you make a mistake or use correction fluid - if you make several mistakes you should complete a new form
- write 'nil', 'n/a' or 'none' in boxes with a £ sign in front of them ' you can get help with these boxes in the section below on getting more help with completing the paper return and forms
- strike through pages, sections or boxes that aren't relevant to your transaction - just leave them blank
- complete any other part of Box 9 or Box 13 if you answer 'no' to either of these questions
- enter part of a postcode in the postcode boxes ' please either search on the Royal Mail website (link below) or call the Postcode Helpline on Tel 0845 711 1222 or (if necessary) leave the postcode blank
Find a postcode on the Royal Mail website
Find out more about working out the chargeable consideration
Download HMRC's checklist of ten easy ways to get your SDLT return right (PDF 42K)
Get more help completing the paper return and forms
You'll find more help and guidance with completing your Stamp Duty Land Tax return and any supplementary forms in HMRC booklet SDLT6, 'How to complete your land transaction return'.
You can order the booklet or read an electronic version online.
Order a copy of SDLT6, 'How to complete your land transaction return'
Read SDLT6 guidance, 'How to complete your land transaction return' online
When and where to send the return
You must send HMRC your SDLT return and any tax due within 30 days of the effective date of the transaction to:
HM Revenue & Customs
Stamp Taxes/SDLT
Comben House
Farriers Way
NETHERTON
Merseyside
L30 4RN
Or you can send it using DX to:
Rapid Data Capture Centre
DX725593
Bootle 9
You should send any written enquiries you have to the Birmingham Stamp Office.
Get contact details for the Birmingham Stamp Office
Using the paper return reference number for queries and payments
You'll find the Unique Transaction Reference Number for the transaction in the 'Reference' box on the payslip. You must keep this safe because:
- you'll need it to pay your Stamp Duty Land Tax
- HMRC Stamp Taxes will need it to recognise and trace your SDLT return and payment if you have a query - they can't trace it from the property address or from the customer's name and address
Using the right reference number for payments
Even if you don't file your SDLT return online and you file a paper return instead, it's still best to pay the Stamp Duty Land Tax electronically using the reference number shown on the payslip.
If you do pay by cheque, make sure you send it with the payslip from the relevant return - you can't use the payslip from one return to pay the tax for another return.
If HMRC can't match your cheque with the correct SDLT return you might have to pay interest.
Find out more about how to pay Stamp Duty Land Tax
Find out more about SDLT filing and payment deadlines
