Completion of our Online Tax Return

Contents

Q I am a Local/County Authority and I cannot register for the online service can you help me?

A. Councils and Government Departments can now register for Stamp Taxes Online. We have written to every Local and County Council in the UK inviting them to reap the benefits of online filing. Before registering, these organisations must complete and return a short questionnaire - we will then send them the ‘unique identifier’ they need.

Q Do I have to use the system navigation buttons to move through the pages?

A. Yes, you can use the “next” or the “back” button within the system, donot use the back button from the browser, or you will get a system busy message.

Q How do I complete and file a return online using HMRC's free online tax return - land transaction product?

A. Once you have successfully registered and activated stamp taxes online you can complete and file your return over the Internet using our online tax return - land transaction product.

  • Login and from your stamp taxes online service page select the link 'stamp duty land tax return software'.
  • Answer the preliminary questions. You will then be presented with the relevant parts of the return to complete. Your entries are saved automatically as you move through the pages. Note: You do not need to complete your return in one go, you can save, logout and come back later.
  • We will automatically check your return for errors. You will need to correct any mistakes before you can file your return.
  • View your tax calculation if we have provided one. Alternatively you will be able to insert your own calculation.
  • Print a copy of your return and / or store it on your computer. You can do this before or after you file your return.
  • File your land transaction return. Once filed successfully we will send an online submission receipt. This receipt will display a 'Unique Transaction Reference Number' (UTRN) which we strongly advise you to note and keep safe. If you have provided an email address we will also send you an email confirming we have received and accepted your return.

Q Can I notify all types of transactions using the online return?

A. Our online return supports all four land transaction returns (SDLT1, 2, 3 & 4) for the majority of common transactions including:

  • freeholds
  • multiple properties for multiple including 100 properties or more
  • single assignment involving multiple properties (for multiple (up to 100) properties)
  • head leases
  • freehold reversion
  • landlord to tenant conveyance and transfer
  • linked freehold transactions
  • shared Ownership leases [Code ‘OT’ must be used at field 3 of the SDLT1]
  • transactions for multiple (up to 103) combination of purchasers/vendors (SDLT 1 - maximum of 2 purchasers and 2 vendors, plus SDLT 2 - Combination of 99 purchasers and vendors (maximum).

Note 1: Multiple Linked Grants of Lease - To notify multiple linked grants of lease, using our HMRC online tax return; you must complete a separate return for each linked grant of lease transaction. Please see our step by step guide to filing ‘multiple linked grants of lease’ online.

Note 2: Multiple Linked Assignment of Lease - To notify multiple linked assignments of lease, using our HMRC online tax return; you must complete a separate return for each linked assignment of lease transaction; showing that each is linked & applying the linked rate to the correctly apportioned consideration for each assignment.

  • Linked grants/assignments of lease on one return

Q How do I deal with the purchaser's signature on the online return?

A. You can login to stamp taxes online and complete a transaction, revisiting it as many times as you like, until it is ready to file over the Internet. We recognise the issue with the 'effective date' and with this in mind have provided the option of a "Final Details page" where the 'effective date' can be entered just before filing if this is how you prefer to proceed.

Please note there is no requirement to print off a completed return in order to gain a wet signature from the purchaser, the course taken to gain client approval of the return is up to you, as you will see from below. Please do not send HMRC a copy of your online return, this must be submitted over the internet only!

Depending on which route you wish to take, you can either post, email, fax, or use any other preferred method to print/copy (PDF or HTML) the online return to send to your client for approval. What form that approval takes is up to you, the legislation does not enforce set criteria. You must keep this approval (whatever format it is in) with all the other case papers. HMRC do not want to see this unless it is taken up for enquiry.

When printing/viewing the PDF or HTML of the transaction there will be one of three headers at the top of the page;

  • Incomplete (Not all the required information given)
  • For client approval (without the effective date inserted but fully validated)
  • Complete (with the effective date inserted & fully validated).

Once the client approval has been given, you can go to submit.

You will be given three options of declaration; you need to select one.

1st declaration: This is a self-declaration, intended for companies who have their own in-house solicitor completing the return on their behalf or indeed simply completing the return for yourself.

2nd declaration: This declaration is intended for Agents / Solicitors / Conveyancers etc. completing the return on behalf of the purchaser - the purchaser has approved all, including the effective date on the return and for online filing.

3rd declaration: This declaration is intended for Agents / Solicitors / Conveyancers etc. completing the return on behalf of the purchaser - the purchaser having seen and approved the return without the 'effective date' authorises the agent to enter the effective date when it becomes known and for online filing.

Once you have selected your declaration, you will then be asked to submit again - this is your final submission.

[Remember by registering for stamp taxes online, we will hold all the necessary information for you to successfully access & use the online return].

Q I can't fit my company name into the boxes provided at Q52, what should I do?

A. abbreviate and if necessary remove some of the name

Q Who should I contact if I have problems filing the returns online?

A If you experience any problems filing the return online contact the Online Services Helpdesk.

Q What should I do if I have to amend a return after I have filed online?

A. Any amendments to the return must be carried out within 12 months from the filing date. You should phone the Stamp Taxes Helpline ensuring that you provide full details including the UTRN and a copy of the original return.

Q Do I continue to send certain returns to the Birmingham Stamp Office?

A. SDLT Returns relating to the following types of transaction should continue to be referred directly, or after contacting our Stamp Taxes Helpline, to Birmingham Stamp Office.

Non Residential Transactions

  • Disadvantaged Area Relief is being claimed for cases where the contract has been entered into and substantially performed on or before 16 March 2005.

Code F and A only

  • Notification of Completion following notification of Substantial performance – This is in a letter format to be sent to Birmingham Stamp Office
  • Returns under Section:
    • 80 - This is a second notification relating to contingency cases or when consideration is ascertained
    • 81 - Notification of a relief being withdrawn as a ‘disqualifying event’ has taken place
    • 81A - A later linked transaction being notified
    • 17A Para 3&4 - The term of a lease is ascertained
    • 17A Para 8 - Where unknown rent has been ascertained
  • More than one hundred properties (Stamp Taxes are working to extend this in a future upgrade release.)
  • More than one hundred and three purchasers and vendors (of any combination)
  • Completion following substantial performance code F & A only
  • Old leases and assignments which commence before 01/01/1500

Please note for multiple lease transactions

The HMRC software product is unable to evidence multiple lease transactions, unless the user completes separate returns for each lease and declares a link between each return.

However, some commercial software providers can provide the facility of multiple lease acquisitions on the one return.

Q I have schedules and/or maps to support my online return, where do I send them?

A. Please send any necessary schedules and / or maps, endorsed with the correct UTRN' and 'Local Authority Number to:

HRMC (Stamp Taxes)
Comben House
Farriers Way
Netherton
L30 4RN

Or the DX address is:
Rapid Data Capture Centre
DX: 725593
Bootle 9

Q I am completing my return online and Q33 (SDLT 4) 'Date of first review', will not accept a date prior to 1 December 2003, what should I do?

A. If the lease provides for a review or reviews, show the date of the first review to take place after the effective date of the transaction.

Q How can I find a specific question within the stamp duty land tax return software?

A. We have produced a step by step guide to help you locate any question within the stamp duty land tax return software.

Q. I want to notify the purchaser company details while using the online service, but I cannot find them’?

A.

  • On the preliminary questions page you are asked if the purchaser is a company
  • Select yes
  • When viewing ‘About the Purchaser Overview’ page a ‘company details’ button will appear in the top left of the page
  • Select this and the questions will appear.

Q. I had prepared a SDLT return online but 90 days elapsed and it was deleted of the system. Is there any way I can extend this time period?

A. Yes. When you open an ‘In progress return’ the 90 day time clock starts again.