From 1 October 2014: if you file a return on paper (form SDLT1, 3 and 4), you must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.
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 guide 'The benefits of filing SDLT 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:
For most straightforward cases, such as simple residential conveyances, the SDLT1 is all you'll need. You send the completed SDLT1 to HM Revenue & Customs (HMRC), together with payment of any SDLT that's due on the transaction. No other paperwork is needed.
For more complicated transactions you may need to complete 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. Follow the link below to the SDLT1 guidance notes to help you complete the paper return and 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:
You can order forms SDLT2, SDLT3 and SDLT4:
Ordering SDLT forms online is quick and efficient. There's no telephone waiting time and the forms are pre-packed ready for sending out.
When there are more than 2 purchasers or vendors you'll need to complete a separate form SDLT2 to give details of additional vendors or purchasers. If the number of additional vendors or purchasers combined is more than 99 you need to complete a schedule for the remainder. The schedule should include all the details requested on form SDLT2.
When the transaction involves more than one property you'll need to complete form SDLT1 and a form SDLT3 for each additional property. If there are more than 100 properties in total you'll need to complete a schedule for the remainder. The schedule should include all the details requested on form SDLT3.
You'll have to complete form SDLT4 as well as form SDLT1 if any of the following applies:
You should also check to see if you'll need to complete this form if the transaction:
You'll need to complete an additional form for each lease. If the transaction involves more than 100 properties you'll also need to provide a schedule for the remaining properties. The schedule should include all the details requested on form SDLT4.
Follow the link below for the SDLT4 guidance notes to help you to complete the SDLT4 form.
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 write to you 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.)
You can help make sure your return is processed quickly by following the suggestions below.
To allow for possible postal delays (for which HMRC is not responsible) please allow at least 3 working days for your return to reach HMRC.
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
Or you can send it using DX to:
Rapid Data Capture Centre
Note you should not enclose any other correspondence with the SDLT return as this will need to be referred elsewhere and may delay the issue of form SDLT5 'Revenue certificate'.
You should send any other correspondence you have to the Birmingham Stamp Office.
You'll find the Unique Transaction Reference Number for the transaction in the 'Reference' box on the payslip. You must keep this safe because:
Even if you don't file your SDLT return online and you file a paper return instead, it's still best to pay the SDLT 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.