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.
It's quick and convenient. The land transaction return is sent and the land transaction certificate is returned over the internet, allowing speedier routing and registration.
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 registry, with the necessary documents, for registration. It allows you greater 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:
For all the information you need about Stamp Taxes Online & online software.
Automated Registration of Title to Land (ARTL) is a fully automated online service. It can be used by Scottish practitioners who register and allows them to complete the SDLT return online. It also allows the tax to be paid to HMRC by BACS through RoS. It is not mandatory and very little is required by way of IT in order to use it.
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.
Find out about signing up for ARTL on the RoS website (Opens new window)
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:
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.
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. This will mean that we can quickly and automatically scan and process the return.
The following are particularly important
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. You can obtain forms online or by telephone.
