SDLT Returns: How to File

When to File an SDLT Return

An SDLT return must be filed within 14 days of the effective date of the transaction — usually the date of completion. This applies even if no SDLT is payable, provided the consideration exceeds £40,000.^[1]

The 14-day deadline is strict. Late returns attract automatic penalties, starting at £100 if the return is up to 3 months late, and increasing for longer delays.

Who Files the Return?

In the vast majority of cases, your solicitor or conveyancer files the SDLT return on your behalf. They will:^[1]

• Calculate the SDLT due based on the purchase price and any applicable reliefs or surcharges
• Collect the SDLT payment from you (usually at or before completion)
• Submit the return electronically to HMRC
• Receive the SDLT5 certificate and forward it to the Land Registry as part of the registration process

If you are handling a property transaction without a solicitor, you can file the return yourself through HMRC’s online system, but this is uncommon for most purchases.

How to File: Step by Step

Online Filing (Standard Method)

1. Solicitor prepares the return — The solicitor enters the transaction details into their conveyancing software, which generates the SDLT return data.
2. Electronic submission — The return is submitted electronically to HMRC through their online filing service.
3. Payment — SDLT is paid electronically (usually by bank transfer or CHAPS). Payment must be made by the 14-day deadline.
4. SDLT5 certificate issued — HMRC issues the SDLT5 certificate, typically within a few hours for online submissions.
5. Land Registry application — The solicitor includes the SDLT5 with the Land Registry application to register the property in your name.

Paper Filing

Paper returns (form SDLT1, plus supplementary forms SDLT2, SDLT3, and SDLT4 where applicable) can be filed by post, but this is slower and generally discouraged. HMRC processes paper returns within 15–20 working days.^[3]

What Information Is Needed

The SDLT return requires the following information:^[2]

• Transaction details — effective date, property address, type of property
• Purchaser details — name, address, National Insurance number (for individuals) or company registration number
• Vendor details — name and address of the seller
• Consideration — the purchase price and any other consideration given
• Reliefs claimed — any reliefs or exemptions being applied (first-time buyer, charity relief, etc.)
• Higher-rate declaration — whether the higher rates for additional dwellings apply
• Non-resident declaration — whether the non-resident surcharge applies

Amending an SDLT Return

You can amend an SDLT return within 12 months of the original filing date. Common reasons for amendments include:^[2]

• Correction of errors in the original return
• Claiming a relief that was not claimed on the original return
• Change in consideration (e.g. adjustment following a property valuation)
• Reclaiming the higher-rate surcharge after selling a previous main residence within 36 months

Filing Without a Solicitor

If you need to file an SDLT return yourself:^[3]

1. Register for a Government Gateway account (if you do not already have one)
2. Access the “File your Stamp Duty Land Tax return” service on GOV.UK
3. Enter the transaction details as prompted
4. Calculate the SDLT using the HMRC calculator or manually
5. Submit the return and arrange payment
6. Download or print your SDLT5 certificate

Further Reading

• SDLT Deadlines & Penalties — what happens if you miss the 14-day deadline
• What Is Stamp Duty Land Tax? — a broad overview of SDLT
• Replacing Your Main Residence — reclaiming the higher-rate surcharge
• Residential SDLT Rates (2025/26) — current rate tables