Ways to complete and file your land transaction return

There are different methods in which land transaction returns may be completed and sent to us. But whatever method is used all returns are 'read' and processed electronically by machine.

Online submission

It's quick and convenient. The land transaction return is sent (and, where appropriate, the land transaction certificate is returned) over the internet, allowing speedier routing and registration of your land/property.

Stamp Taxes Online

Our online services provides you with a secure method of viewing data and filing a land transaction return over the internet along with the receipt of an electronic SDLT 5 certificate, received shortly after successful submission of your land transaction return. This should be sent to the appropriate land register, with the necessary documents, for registration. It allows you 2greater convenience - you can securely submit a return at any time, day or night and view for up to 30 days following submission.

To use the service you must first register as an online user.

Once you have successfully registered and activated Stamp Taxes Online you will need software to file your return online. You can choose to use 'HM Revenue & Customs' Online Tax Return - Land Transaction product or 3rd party software.

The 'HM Revenue & Customs' Online Tax Return - Land Transaction product offers the following features:

  • Online completion of forms SDLT1, 2, 3 & 4 with the ability to save partially completed returns
  • Provision of an 'electronic SDLT 5 certificate (submission receipt)'. This can be printed off and sent to the appropriate land register (along with the necessary documents) for registration
  • Built in guidance to help you complete only the necessary forms and questions, based on the information provided 8
  • Validation of data
  • Provision of a unique transaction reference number (UTRN) and an online submission receipt for each return successfully filed
  • In many cases automatic calculation of any tax due based on the information you provide
  • A facility for purchasers to approve the contents of the return before the effective date is known, and for agents to insert the effective date when filing.

For all the information you need about Stamp Taxes Online & online software.

 

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Scottish transactions: Automated Registration of Title to Land (ARTL)

ARTL has been introduced by Registers of Scotland (RoS) in early 2007. RoS will separately be contacting Scottish practitioners inviting them to apply for a license to become a registered ARTL user. They will visit all firms who apply for a license and take them through the registration procedures. Registration visits began in February 2007. Only when a firm is registered will it be able to use ARTL. In early 2008 RoS users will be able to submit their SDLT transaction returns via ARTL.

ARTL will create an efficient and fast conveyance service for the future by allowing:

  • online completion of the SDLT Return as an integral part of the ARTL process
  • immediate registration upon settlement of the land transaction
  • payment by BACS to Stamp Taxes through RoS

ARTL is a fully automated, internet based online service. It is not mandatory and very little is required by way of IT in order to use it - all users need is a PC with internet access. Full details of ARTL IT requirements are available and ARTL can also be used with disability software.

Benefits/features of ARTL

  • Most fields within the SDLT Return will be pre-populated from the Scottish Land Register and other information provided by the practitioner for the associated application for registration.
  • The ARTL SDLT Return is an intelligent form. It includes automatic validation to ensure that the return can only be submitted when it is fully completed.
  • Because the system is fully validated, there is no requirement for ARTL users to submit an SDLT 5 certificate when applying for registration of title.
  • The registration process is streamlined - in most cases it will be complete within 24 hours of submission of the application.
  • ARTL users will also get the benefit of lower registration fees than applications submitted on paper.

ARTL can only be used for transactions affecting the proprietorship or charges sections of a land register title sheet. These are the most straightforward transactions, which form the vast majority. The system cannot be used where the transaction involves the grant of a new lease but can be used for the assignation of an existing single property lease.

RoS will collect any SDLT due in respect of an ARTL transaction through variable direct debit, at the point of registration. They will then pass the payment onto us, so customers will find it much easier and quicker to make SDLT payments under ARTL.

ROS held ARTL road shows throughout Scotland in September and October 2006, with Stamp Taxes attending the bigger venues. RoS has also produced an ARTL information pack that includes information about the Stamp Taxes Online service. This pack will be issued to all practitioners who apply for an ARTL licence.

Further information can be found within the RoS website.

The fit with Stamp Taxes online filing

Stamp Taxes Online service (see below) will still be available for any ARTL customers to use for transactions the system does not cover, such as:

  • grants of lease (code 'L' cases)
  • multi-property assignments (code 'A' cases)
  • code 'O' cases (such as the acquisition of an easement or servitude)
  • exchanges where one property is in Scotland and one elsewhere in the UK

And with the new electronic SDLT 5 certificate (PDF 204K), practitioners can also register their transaction with RoS on the same day. As long as the submission is successful, users will receive a Submission Receipt which acts as an electronic SDLT5 certificate. This can be printed-off and sent to RoS with the appropriate documentation.

For future news updates regarding ARTL check Stamp Taxes news.

A paper form completed manually

A land transaction return may be completed manually by filling in a paper form. Each part of each question on forms SDLT1, 2, 3 and 4 provides you with a number of small printed boxes.

Extra care is needed to ensure that a completed return can be read by our electronic scanners.8 This will mean that we can quickly and automatically scan and process the return.

The following are particularly important

  • Write inside the boxes in black ink
  • If you make a mistake please don't overwrite in the box - instead cross through it and write clearly next to the box
  • Use CAPITAL letters, one box for each letter, figure or symbol, and a space between words
  • Where given a choice of answers mark 'X' in the appropriate box
  • Please don't use correction fluid. If you make a lot of mistakes/crossings out on the form you should consider completing a new form
  • If a question does not apply to the transaction, leave the box blank unless you are told to insert '0'. Do not strike through or write 'NOT APPLICABLE'

Please follow the instructions given in the table below under 'Completing the forms for automatic processing'.

You must obtain and make your return on the official HM Revenue & Customs print of forms SDLT1, SDLT2, SDLT3 and SDLT4. Photocopies of these forms will not be accepted. To obtain blank forms please telephone St Austell Orderline.

Electronic completion print and post

Electronic completion print and post can be done in two ways. You can use either: HM Revenue & Customs stamp duty land tax CD-Rom or, Electronic systems developed by independent forms suppliers and case management software providers. These businesses submit their forms for recognition by HM Revenue & Customs. As recognition is granted the names of the businesses will be posted at the Stamp Taxes Recognised list of Suppliers.

The technology used by these methods:

  • Controls the number and type of characters used and the format entered for each answer
  • Applies tests to the completed form which are used by HM Revenue & Customs to check that the information supplied is consistent

The return may then be printed for the purchaser to read, check and sign before it is submitted with the correct payment if any.