SDLT Unique Transaction Reference Number (UTRN)
The SDLT (Stamp Duty Land Tax) Unique Transaction Reference Number (UTRN) is an identifier assigned to each property transaction that involves the payment of SDLT in the UK. This number is unique to your transaction and is used by HM Revenue and Customs (HMRC) to track and manage your SDLT payments.
Finding Your SDLT UTRN
The UTRN is prominently displayed on the SDLT5 Receipt. This receipt is a document generated upon submission of your SDLT1 return and payment. Typically, this receipt is kept by your conveyancing solicitor as part of the documentation for your property transaction.
In our experience, conveyancing solicitors are very cooperative and will provide you with a copy of the SDLT5 Receipt upon request. Here is an example of what the SDLT5 Receipt looks like, highlighting the location of the UTRN:
Importance of the UTRN
HMRC requires the UTRN when you need to search for or query your SDLT transaction. This unique number ensures that HMRC can accurately locate your specific transaction in their records, facilitating efficient communication and resolution of any issues that may arise.
Alternatives to the UTRN
If you do not have the UTRN, HMRC can still search for your transaction using alternative details. You will need to provide the following information:
- Property Address: The full address of the property for which the SDLT was paid.
- Purchaser’s Name: This could be the name of an individual or a limited company that purchased the property.
By using these details, HMRC can locate your transaction even in the absence of the UTRN. However, having the UTRN available simplifies and speeds up the process.
