SDLT Returns: How to File

Key facts

Your solicitor or conveyancer normally files the SDLT return on your behalf.
The return must be filed within 14 days of the effective date (usually completion).
HMRC issues an SDLT5 certificate once the return is processed — the Land Registry needs this to register your ownership.
Solicitors and conveyancers file online via HMRC’s Stamp Taxes Online service; unrepresented buyers must file a paper SDLT1 return by post.
Even if no SDLT is due, a return is required for transactions with consideration of £40,000 or more.

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 cannot use HMRC’s online system — it is restricted to legal representatives. You must instead order a paper SDLT1 return from HMRC and file it by post.^[3]

How to File: Step by Step

Online Filing (Solicitors and Conveyancers)

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

Paper Filing (Unrepresented Buyers)

If you are not represented by a solicitor or conveyancer, you must file a paper return (form SDLT1, plus supplementary forms SDLT2, SDLT3, and SDLT4 where applicable) and send it to HMRC by post. The SDLT1 cannot be downloaded — it must be ordered from HMRC (online or by phone) because each form is pre-printed with a Unique Transaction Reference Number (UTRN), which you need to pay the tax. Paper filing is slower than online, so order the forms in good time to meet the 14-day deadline.^[3]

Important: The SDLT5 certificate is essential. Without it, the Land Registry will not register your ownership. Online filing through a solicitor produces the certificate within hours; the paper route relies on the post at both ends, so unrepresented buyers should order their forms and file as early as possible.

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

Tip: If you overpaid SDLT (for example, because you later sold your old home and qualify for a refund of the higher-rate surcharge), you can claim a refund by amending your return or writing to HMRC. Keep all documentation to support your claim.

Filing Without a Solicitor

If you are not using a solicitor or conveyancer, HMRC’s online service is not available to you — the process is paper-based:^[3]

Order the SDLT1 return (and any supplementary forms) from HMRC, online or by phone. The form is pre-printed with a Unique Transaction Reference Number (UTRN) and cannot be downloaded.
Complete the form with the transaction details, calculating the SDLT using the HMRC calculator or manually.
Post the return to BT Stamp Duty Land Tax, HM Revenue and Customs, BX9 1LT — HMRC advises allowing at least 3 working days for it to arrive within the 14-day deadline.
Pay the SDLT using your UTRN as the payment reference, also within 14 days of the effective date.
Receive your SDLT5 certificate from HMRC by post, then send it to HM Land Registry with your application to register the property.

Frequently Asked Questions

Who files the SDLT return?

Your solicitor or conveyancer normally files the SDLT return on your behalf as part of the conveyancing process. If you are handling the transaction yourself (uncommon), you must complete a paper SDLT1 return and post it to HMRC — the online filing service is only available to solicitors and conveyancers.

What is an SDLT5 certificate?

An SDLT5 is a certificate issued by HMRC confirming that the SDLT return has been filed and the tax paid (or that no tax is due). The Land Registry requires this certificate before it will register the change of ownership.

Can I file an SDLT return myself?

Yes, but only on paper. HMRC’s Stamp Taxes Online service is restricted to solicitors and conveyancers, so if you are not represented you must order a paper SDLT1 return from HMRC, complete it and send it by post within the 14-day deadline. The vast majority of SDLT returns are filed online by the buyer’s conveyancer.

What if I need to amend my SDLT return?

You can amend an SDLT return within 12 months of the filing date. After 12 months, you may need to make a claim to HMRC or request an HMRC-initiated amendment. Amending a return may result in additional SDLT to pay or a refund.

Sources

Stamp Duty Land Tax: filing your return — GOV.UK
SDLTM80000 – Returns and enquiries — HMRC
How to send a Stamp Duty Land Tax return — GOV.UK
Stamp Duty Land Tax online and paper returns — GOV.UK