Stamp Duty Land Tax online and paper returns

You must tell HMRC about most England and Northern Ireland land and property transactions. Use a Stamp Duty Land Tax (SDLT) return. This must be within 14 days of the ‘effective date’ of the transaction, even if you do not owe any tax.

The effective date is usually the date the transfer completes, but it can be the date the contract is ‘substantially performed’ if this is before completion.

‘Substantial performance’ is when one of the following happens:

• most of the buyingpurchase price is paid — normally 90% and payment can be in cash or something else of economic value
• the buyer is entitled to possession of the property
• the first payment of rent is made

The payment deadline is the same as the return. You can pay any SDLT as soon as you’ve submitted the return.

Who must send a return

It’s your responsibility to tell HMRC and pay any SDLT you owe. Most people use a solicitor or legal conveyancer to act on their behalf.

Solicitors or legal conveyancers can submit your return online and pay any tax due once we:

• have their authority on record
• know the effective date of the transaction

If you’re not represented by a solicitor or legal conveyancer you must use the SDLT1 paper return.

Some land and property transactions do not need a SDLT return, including:

• transactions where no money or other payment changed hands
• property left to you in a will
• property transferred because of divorce or civil partnership dissolution

Find out more about which property transactions are exempt from SDLT.

Sending an online return to HMRC

If you’re a solicitor or legal conveyancer, log in to HMRC’s Stamp Taxes Online service to file your clients SDLT return.

You’ll need the Government Gateway user ID and password you used when you registered for Stamp Taxes Online or when you set up your online account.

You can use HMRC’s Stamp Taxes Online free service or SDLT commercial software providers.

After you submit the return, you’ll get an online SDLT5 certificate. You’ll also get a Unique Transaction Reference number (UTRN). You should send the SDLT5 certificate to HM Land Registry with the application for registration.

If you use the HMRC Stamp Taxes Online service, you must fill in and file the SDLT return electronically. We reject returns that are filled in electronically then printed and posted. We also reject electronic forms that are printed and filled in by hand.

Online transactions that need extra forms

The electronic SDLT5 certificate shows details of the first property address for any transaction.

If there are multiple addresses, or more than one seller or buyer, access the ‘view, print and store’ section of the online SDLT return and print a PDF version of forms:

• SDLT2
• SDLT3
• SDLT4

Send these to HM Land Registry with a copy of the electronic SDLT5.

Save a copy of the return and the certificate and keep a record of the UTRN for every transaction.

If the transaction has a large number of properties or there are multiple sellers or buyers, you can still file the return online.

You can enter up to 99 entries (any combination of buyers, sellers or properties). When the system tells you that you cannot add any more, use a separate schedule for further entries. Include the details for each additional property, seller or buyer and enter the UTRN.

Send your schedule to the Stamp Duty Land Tax office.

How to send paper returns to HMRC

If you need to send HMRC a paper SDLT1 return and your transaction is straightforward, such as a simple residential conveyance, use the SDLT1.

You can order the SDLT1 online or by phone.

Send the completed SDLT1 to usus. togetherThe withmost paymentsecure ofway to pay any SDLT dueis onelectronically, but you can also send payment with the transaction.SDLT1. Do not include any other correspondence with the SDLT1 return as it may delay us sending you the SDLT5 certificate.

Each SDLT1 form and payslip has its own UTRN printed on it, so you can only use it for that transaction.

You cannot use photocopies of the SDLT1 return for different transactions.

Use the SDLT1 guidance notes to help you fill in the paper return and forms.

You must include a valid local authority code or we’ll reject your return.

Allow at least 3 working days for your return to reach us.

Send the SDLT1 return and any tax due to us within 14 days of the effective date of the transaction, to:

Only use this address to submit your SDLT1.

If there are multiple addresses or more than one seller or buyer your paper transaction may need extra forms.

Paper transactions that need extra forms

You may have to fill in extra forms as well as the SDLT1 return.

SDLT2 — more than 2 buyers or sellers

Use the SDLT2 form if there are more than 2 buyers or sellers.

If the number of additional sellers or buyers combined is more than 99, complete a separate schedule for the rest.

The schedule should include all the details asked for on the SDLT2 form.

SDLT3 — transaction involves more than one property

Use the SDLT3 form when the transaction involves more than one property. Fill in the SDLT1 for the first property and a SDLT3 form for each additional property.

If there are more than 100 properties, complete a separate schedule for the rest.

The schedule should include all the details asked for on the SDLT3 form.

SDLT4 — complicated leases, commercial transactions and some residential situations

Use the SDLT4 form for complicated leases, commercial transactions and some residential situations.

As well as the SDLT1 you should fill in the SDLT4 form, if any of the following apply:

• the land or property transaction is part of a business sale agreement
• the buyer is a company
• you’ve asked HMRC for advice on on how the law applies to the transaction, using Clearancesthe andNon ApprovalsStatutory 1Clearance (CAP1),Service or another route
• any part of the consideration is dependent or uncertain
• arrangements have been made with HMRC under the deferment provisions
• there are mineral rights reserved

You may need to fill in this form if the transaction:

• is the grant of a new lease or exchange of missives of let
• relates to the grant of multiple leases

Fill in an extra form for each lease. If the transaction involves more than 100 properties, complete a separate schedule for the rest of the properties.

The schedule must include all the details asked for on the SDLT4 form and SDLT4 guidance notes.

If your submitted return is correct and complete, HMRC will send you a SDLT5 certificate. Send it to HM Land Registry with your application for registration.

You can order forms SDLT2, SDLT3 and SDLT4 online or by phone.

Mistakes in your paper returns

HMRC will check your paper SDLT1 return. If anything is missing, wrong or unclear, we’ll send you form SDLT8 asking for the correct or missing information.

We’ll not send you the SDLT5 certificate until we receive this information.

Pay your SDLT

Pay your SDLT using the reference number shown on your payslip.

The UTRN for the transaction is in the ‘reference’ box on the payslip. You’ll need it:

• to pay your SDLT
• so HMRC can trace your SDLT return and payment if you have a query

Penalties if you file or pay late

You’ll pay an automatic fixed penalty if you do not file your return by the filing date. The amount of the penalty depends on how late you file your return.

You’ll pay a fixed penalty of:

• £100 if you file your return up to 3 months after the filing date
• £200 if you file your return more than 3 months after the filing date

You’ll pay a tax-based penalty as well as the fixed penalty if you do not file your return within 12 months after the filing date. The tax-based penalty can be up to the full amount of the tax due on the return.

Appeal against a penalty

You can appeal against a late filing penalty. You can do this if you could not file your return by the deadline because of an unusual event. The event must have been either unforeseeable or beyond your control. HMRC will only accept a reasonable excuse for not meeting the deadline if this event stopped you from either:

• filing the return yourself
• making arrangements for someone else to file it

Interest charges

You must pay any SDLT due within 14 days after the effective date of the transaction. If you pay the tax late, you’ll pay interest from the day after you should have paid it until the day you pay it.

If you do not pay, HMRC will write to both you and your agent to tell you how much tax you’ve underpaid and how much interest we’ve charged you so far.

You should pay the tax and the interest as soon as possible.

We use the official rate of interest set by HM Treasury to work out how much interest you’ll have to pay. Find out more about the current HMRC late payment and repayment interest rates.

We charge interest if:

• we’ve not received your payment of the tax due
• there’s no evidence to show beyond reasonable doubt that you sent your payment when you filed your return

You cannot appeal against a late payment interest charge

Interest charged on tax is not a penalty so you cannot appeal against it. It’s a charge to compensate HMRC for not having the money when we should have, so you must pay it.

If you think we caused your late payment, explain in writing why you think that our actions caused the late payment. Include any supporting evidence with your letter.

If you do not think you should pay interest, have been charged too much, or want a full interest breakdown, write to:

How to amend a return

You’ve 12 months from the filing date to amend your return. The filing date is 14 days after the effective date of your transaction.

You can amend your return to apply for a refund online. If you cannot do this online, you can write to HMRC.

You can correct minor errors by phone. Forif they do not result in a refund.

To make more substantial errorschanges to your return, you’ll need to write to HMRC. andIn in some cases HMRC will ask you to submit a new SDLT return.

Amend by phone

You can amendmake minor changes to your return by calling the Stamp Duty Land Tax helpline. These include:

• vendor details
• buyer details on either questions 59 or 70 of the SDLT1 paper return
• some spelling errors in the property address
• question 26 or 72 of your paper return if you’ve received a SDLT8 showing you’ve made a mistake
• wrong title number
• correcting the purchase price or other tax details

You can also change the effective date of the transaction. You cannot change it to a date that would mean HMRC received the return before the completion date. If this applies you’ll need to:

• send us a new SDLT1 return
• write to the Stamp Duty Land Tax office askingexplaining why you need to change the effective date and ask them to cancel the wrong return

When you call you must tell us:

• the UTRN for your transaction
• details of the changes you want to make

If there is more than one buyer named on the return, the caller will need to confirm that all of the buyers want to make the changes to the return.

If we cannot make the change, we’ll tell you what to do next.

If the change means you’ve paid:

• too much tax, you canhave ask for a refund
• not paid enough tax, you must pay this amount right away

away.

Amend by post

ChangesYou where you need to write and send a copy of the contract to the Stamp Duty Land Tax office, andfor sendchanges athat copy of the contract include:

• adding a title number
• purchaseradding details to either add or removeremoving a purchaserbuyer
• adding a property

YouIf shouldthere alsois writemore tothan one buyer named on the Stampreturn, Dutyor Landyou Taxare officeadding toor cancelremoving a duplicatebuyer, return.you’ll Youneed shouldto includeconfirm in writing that all the rightbuyers andare wrongmaking UTRNs.the amendment. All the buyers should sign the letter to confirm this.

HMRC will tell you if you need to take any further action.

Substantial errors

Examples of substantial errors are:

• you need to change the name of the buyer (unless— youexcept simplyfor need to correct a spelling mistake)mistake
• you need to change the property details — except for a spelling mistake in the address
• the new effective date is after the date ofHMRC notificationreceived the return

For substantial errors you must:

• submit a new SDLT return with the correct information
• write to the Stamp Duty Land Tax office, givingincluding reasonsthe UTRN for the newincorrect return and givecorrect thereturns, UTRNand ofexplain the incorrectreasons andfor correctthe returnsnew return

HMRC will tell you if you need to do anything else.

AmendAmending a return when HMRC opens a formalcompliance enquirycheck

You can still amend your return after HMRC has started a compliance check. Your amendment cannot take effect until after we’ve finished the check.

IfWhen yourHMRC returnfinish isthe incorrect,check, we’llthey may tell you howin tothe amendclosure it.notice We’llif takeyour amendment has been taken into account anyor amendmentif you’vethey alreadyhave askedconcluded for.it is incorrect. If the closure notice does not refer to the amendment, then it takes effect from the date of the closure notice.

If you’ve sent a return in error or sent a duplicate return

Write to the Stamp Duty Land Tax office toand askexplain them to disregard your return if you sent either:

• a return for a transaction that does not need a return
• a duplicate return

You must include:

• the UTRN
• the reason why they should disregard the return
• whether you’ve used the SDLT5 certificate to register the transaction with HM Land Registry

If you think you do not need to send a return for the transaction, you should explain the reason why.

If you sent more than one return for the same transaction, you should include:

• the UTRNs for all the returns
• whether the returns are the same or not

If you’ve filed an unnecessary or duplicate return, you may have received a penalty charge. If you want to appeal against the penalty, you should appeal in writing. This must be within 30 days of the date on the penalty notice.

Mistakes on your SDLT return that are more than 12 months old

HMRC Stamp Taxes can make minor corrections to a buyer’s name, for example a spelling mistake, but cannot make any amendmentsother thatchanges change either the:

• underlying identity of any buyer
• property details

If these details are wrong you’ll need to submit a new return.

You cannot correct other mistakes on your SDLT return more than 12 months after the filing deadline.date.

To Youmake maya stillminor becorrection able to claim a refundreturn ifolder thethan mistake12 meansmonths you’veyou paidshould toosend mucha SDLT.

Askcopy HMRCof toyour amendoriginal a return older than 12 months by writing to the the Stamp Duty Land Tax office explaining: explaining:

• what the error is
• how it arose

You’ll andneed includeto submit a copynew return if you want to change to either the:

• underlying identity of yourany originalbuyer
• property returndetails

You may still be able to claim a refund if the mistake means you’ve paid too much SDLT.

If you’ve underpaid SDLT

You must tell HMRC as soon as you realise you’ve underpaid SDLT by calling the Stamp Duty Land Tax helpline . You should pay the additional SDLT as soon as possible quoting the UTRN of the transaction.

If you do not, you may have to pay a penalty. You’ll have to pay interest on any SDLT that you pay late.

How to apply for a refund

If you think you’ve overpaid overpaid SDLT, you can apply for a refund.refund online. If you cannot apply online, you can write to HMRC.

To process refunds quickly, HMRC will ordinarily make the payment without checking eligibility. We reserve the right not to do so for revenue protection reasons.

This means that even after a repayment has been made, we have not agreed that the refund is due. We have up to 9 months to make a compliance check on your amended return or claim.

If you pay an agent to claim for you, you are still responsible for checking that your claim is correct. If you receive a repayment where the amount you claimed was not due, you must pay it back along with any interest due. If penalties apply, you must also pay them. Read more about penalties.

HigherAmending SDLTyour rates for additional propertiesreturn

If you sellare orwithin give1 awayyear yourof previousthe mainfiling home,date for your SDLT return, you can apply for a refund ofby amending your SDLT return, for example where you want to:

• change the higheramount rateyou partpaid offor yourthe property
• change from the residential rates to non-residential rates of SDLT
• make bill.a Youclaim canfor onlya dorelief, thissuch ifas it’scharities withinrelief 3or yearsgroup ofrelief

You buyingcan yourapply newfor home.a refund online.

YouIf you cannot getapply online, you can write to HMRC to apply for a refundrefund. Your if:letter should include:

• youthe UTRN
• the orfull yourname spouseof stilleach ownof anythe partbuyers
• reason ofwhy youryou previousthink homeyou’ve overpaid
• the higherparts ratesof stillthe SDLT return applywhich forare anotherwrong
• revised reasonfigures and confirm the amount of refund due

SDLT

the ratescontract for non-UKthe residents

Ifland youtransaction meet(if certainappropriate)

the residenceinstrument requirements(if afterany) yourby which the transaction youwas mayeffected be— ablethis tois applygenerally forthe arelevant refundtransfer ofdocument (such as a TR1), the 2%lease surchargeor forsimilar non-UKdocument

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YouSo cannotthat getwe acan refundmake if any ofrepayment, theyou purchasers:must also provide your:

• werebank notname
• account individuals,number
• sort such as a companycode
• doname notof meetaccount the SDLT residence testsholder

When

HMRC will pay any refund to you amendunless you give permission to pay it to someone else (for example, your returnsolicitor or agent).

Overpayment relief

YouIf haveit’s onebeen more than a year fromsince the filing date toof amend your SDLT returnreturn, andbut applyno formore athan refund4 if,years forsince examplethe youeffective needdate toof transaction, you can make a claim for:for overpayment relief.

• Multiple

  You Dwellingscan Relief

• Groupapply Relief
• Charitiesfor Relief

a refund online.

ApplyIf foryou acannot refundapply byonline, writingyou can write to theHMRC Stampto Dutymake Landyour Taxoverpayment officerelief andclaim. You should include:

• the the UTRN
• copy offor theyour original SDLT return
• reason why you think you’ve overpaid
• the parts of the the SDLT return return which are wrong
• revised figures and confirm the amount of refund due
• contractsupporting forinformation theand landdocuments transactionrelating (ifto appropriate)your claim
• instrument

You (ifmust any)include bya whichsigned declaration from each buyer on the transactionSDLT wasreturn effectedthat —the thisinformation isgiven generallyin the relevantclaim transferis document,correct to the leasebest orof similarthe document claimant’s information and belief.

If it’syou moredo thannot asend yearall since the filinginformation date,and asdocuments longneeded aswith you’reyour notclaim, excludedthen fromHMRC claimingmay relief,reject youit as invalid.

So that we can applymake forany Overpaymentrepayment, Relief.you must also provide your:

• bank name
• account number
• sort code
• name of account holder

HMRC will pay any refund to you unless you give permission to pay it to someone else (for example, your solicitor or agent).

Higher SDLT rates for additional properties

SoIf thatyou wesell canor makegive anyaway repaymentyour asprevious quicklymain ashome possible,in the 3 years after you buy your new home, you can apply for a refund of the higher rate part of your SDLT bill.

You must providedo this by whichever date is the followinglater whenof:

• 12 writingmonths toof usthe todate requestof sale
• 12 months after the filing date of the SDLT return for your new main home

If you sell or give away your previous main home, you can apply for a repayment:refund of the higher rate of your SDLT bill. You can only do this if it’s within 3 years of buying your new home.

You cannot get a refund if:

• bankyou nameor your spouse or civil partner still own any part of your previous home
• accountthe numberhigher rates still apply for another reason

SDLT rates for non-UK residents

If you meet certain residence requirements after your transaction you may be able to apply for a refund of the 2% surcharge for non-UK residents. You’ll need to make a claim within 2 years of your purchase for a refund.

You cannot get a refund if any of the purchasers:

• sortwere codenot individuals, such as a company
• namedo ofnot accountmeet holderthe SDLT residence tests

Refund requests from a solicitor or agent

If you’re a solicitor or legal conveyancers and you are making a refund request on behalf of your client, you should include a letter of authority from all of the buyers on the SDLT return.

If you want HMRC to pay any refund due to your client, you need to write to the Stamp Duty Land Tax office to confirm this.

We can only pay refunds to the leadpurchasers, purchaser, unless you send a letter signed by the leadpurchasers purchaser confirming who we need to repay. A general form of authority may not be enough for us to process the refund.

Register land or property with HM Land Registry

Solicitors and legal conveyancers with access to HM Land Registry’s Business Gateway or portal can send the SDLT5 certificate and other SDLT forms to HM Land Registry online with the application to register land or property.

If you have not used a solicitor or legal conveyancer, you must send the SDLT5 certificate and other SDLT forms by post to the HM Land Registry’s standard address with the application for registering the land or property.