SDLT return: who files it, when, and how

Not legal advice. This page has not been reviewed by a solicitor.

The short answer

Buying land or property in England or Northern Ireland usually needs a Stamp Duty Land Tax return, filed within 14 days of completion even if no tax is due, and the tax paid by the same deadline (HMRC). The buyer's conveyancer normally files it online and receives an SDLT5 certificate, which HM Land Registry needs to register the purchase (HMRC). A late return costs £100, or £200 after three months (HMRC penalties; how to send a return).

Where this form fits in a property purchase (England and Wales)

Offer acceptedSeller's informationTA6 TA10
Exchange and completionThe transfer deedTR1
Within 14 days (England) or 30 days (Wales)Tax on the purchase: SDLT in England, LTT in WalesSDLT return
Within 30 working daysRegistrationAP1 ID1
After lodgingHM Land Registry's questionsRequisitions

When a return is needed

Almost every purchase or new lease in England or Northern Ireland. The exceptions in Finance Act 2003 section 77A are a purchase under £40,000 (counting linked transactions), a new lease of 7 years or more with a premium under £40,000 and rent under £1,000 a year, the assignment of a 7-year-plus lease for under £40,000, and a new lease under 7 years with nothing taxable above 0%. Wales and Scotland have their own taxes and returns (GOV.UK).

The deadline: 14 days from the effective date

The return and the tax are due within 14 days of the effective date, usually completion (HMRC: pay SDLT). The effective date can come earlier if the contract is "substantially performed", for example when the buyer pays most of the price (normally 90%), takes possession or pays the first rent before completion (Finance Act 2003, section 119).

Filing it

Online (conveyancers): a solicitor, agent or licensed conveyancer files through HMRC's Stamp Taxes Online service, and must file online: HMRC rejects returns printed from it and posted (HMRC paper SDLT1 guide).
Paper SDLT1 (unrepresented buyers): order the form from HMRC online or by phone; each one is printed with its own Unique Transaction Reference Number (UTRN). Post it to BT Stamp Duty Land Tax, HM Revenue and Customs, BX9 1LT (HMRC paper SDLT1 guide).
Paying: quote the 11-character UTRN (for example 123456789MC) as the payment reference. With the wrong reference the payment may go to a different tax (HMRC: pay SDLT).
Non-residential or mixed-use: a paper return also needs form SDLT4. Additional residential properties paying the higher rates are flagged with code 04 (HMRC paper SDLT1 guide).

Late returns, changes and refunds

A late return costs £100 if filed up to 3 months after the filing date and £200 if later, with a tax-based penalty as well if it isn't filed within 12 months, and interest is charged on tax paid late from the day after it was due (HMRC). A return can be amended within 12 months of the filing date; minor changes that don't lead to a refund can be made by phone, and others need a letter to HMRC (HMRC). If the higher rates were paid and the previous main home is then sold within the time allowed, the refund claim must reach HMRC by the later of 12 months after that sale and 12 months after the filing date of the return for the new home (HMRC). The buyer's solicitor or conveyancer usually files online, but the buyer is still responsible for HMRC getting a correct return on time (HMRC).

The SDLT5 certificate and registration

Once the return is filed, HMRC issues the SDLT5, the certificate that a return has been made (HMRC). It goes to HM Land Registry with the AP1 application (portal and Business Gateway users can send it online). An application without it is one of HM Land Registry's listed reasons for a requisition.

Why paper returns get rejected

HMRC says returns are often rejected because these questions on the SDLT1 aren't completed (HMRC paper SDLT1 guide):

Question	What it asks
4	Effective date of the transaction
28	Address or situation of the land
29	Local authority number (a valid code is required)
54	Purchaser 1: surname or company name
56	Purchaser 1: address
73	The declaration

For an individual buyer, give either a National Insurance number and date of birth (question 49) or a 10-digit Unique Taxpayer Reference (question 51), not both (HMRC paper SDLT1 guide).

Working out the figure first? Use the stamp duty calculator for England, the commercial stamp duty calculator or the commercial lease SDLT calculator.

Questions

When is an SDLT return due?

Within 14 days of the effective date of the transaction, even if no tax is owed. The effective date is usually completion, but can be earlier if the contract is substantially performed, for example when most of the price (normally 90%) is paid, the buyer takes possession, or the first rent is paid.

When isn't a return needed?

For a purchase (not a lease) where the price, with any linked transactions, is under £40,000. For a new lease of 7 years or more, when any premium is under £40,000 and the annual rent under £1,000. For the assignment of a lease originally granted for 7 years or more, when the price is under £40,000. For a new lease under 7 years, when nothing is taxable above the 0% rate.

Who files the return?

Usually the buyer's solicitor or conveyancer, online through HMRC's Stamp Taxes Online service. The buyer is still responsible for HMRC getting a correct return on time. A buyer who isn't represented uses the paper SDLT1 and posts it to HMRC.

What is the SDLT5 certificate?

HMRC's certificate that the return has been made. It is issued online when the return is filed, and HM Land Registry needs it to register the transaction: an application sent without it gets a requisition.

What are the penalties for a late SDLT return?

£100 if the return is filed up to 3 months after the filing date, £200 if later than that, and a tax-based penalty as well if it isn't filed within 12 months. Interest is charged on tax paid late, from the day after it was due.

Can an SDLT return be amended?

Yes, within 12 months of the filing date. Minor changes that don't lead to a refund can be made by phone; others need a letter to HMRC.

How long is there to claim back the higher rates?

If the higher rates were paid and the previous main home is then sold within the time allowed, the refund claim must reach HMRC by the later of 12 months after that sale and 12 months after the filing date of the return for the new home.

Sources

Checked against these sources on 23 October 2026. Updated 23 October 2026. General information, not legal advice: Instrukt is not a law firm and doesn't provide conveyancing. Always use the current form from GOV.UK.