Automated Registration of Title to Land (ARTL) - for Scotland only

You can now submit your Stamp Duty Land Tax (SDLT) transaction via ARTL. Although ARTL was introduced by Registers of Scotland (RoS) in early 2007, it is only now that the full service – including SDLT - is being rolled out across Scotland. 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. Only when a firm is registered will it be able to use 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
  • ARTL will collect the SDLT payment on behalf of Stamp Taxes via variable direct debit

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, for those transactions that are not ARTL compatible. 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
  • first registrations

And with the new electronic SDLT 5 certificate (PDF 20K), 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.

If you have any questions relating to ARTL or wish to register please contact Registers of Scotland:

Customer Service Centres

Edinburgh Tel 0845 607 0161
Edinburgh Fax 0131 200 3932

Glasgow Tel 0845 607 0164
Glasgow Fax 0141 306 4424
Textphone 0845 607 0168

Email Customer services

If you have any SDLT enquires please contact the Stamp Taxes Helpline on Tel 0845 603 0135, open from 8.30 am to 5.00 pm, Monday to Friday.

(For enquires relating to a specific SDLT 1 please have the Unique Taxpayer Reference Number (UTRN) available.)

Callers from overseas can now contact the Helpline on: +441726 209 042

Useful links