Guide to Forms and Procedures for Notifying Land Transactions in UK

SDLT returns: forms, filing, and when SDLT does not apply in Scotland or Wales

HMRC’s guidance is mainly a practical index to the forms and steps used to notify Stamp Duty Land Tax transactions. The key point is to check first whether SDLT applies at all: land transactions in Scotland have generally been outside SDLT since April 2015, and land transactions in Wales have generally been outside SDLT since 1 April 2018, so using the wrong tax return can cause delays.

• SDLT may apply to land in England and Northern Ireland, but Scottish transactions generally fall under LBTT and Welsh transactions from 1 April 2018 generally fall under LTT.
• If SDLT does apply, the correct main return form and sometimes supplementary forms such as SDLT2, SDLT3 or SDLT4 may be needed.
• Not every land transaction has to be notified, so you should check whether a return is required before filing.
• Important SDLT1 questions include the effective date, property type, linked transactions, number of properties, local authority details and whether a land plan is needed.
• Special cases, such as multiple property transactions or business sales, may need extra analysis and further information for HMRC.
• HMRC’s page is a signpost to more detailed guidance, not a complete legal statement, so classification and territory should be checked carefully at the start.

Scroll down for the full analysis.

SDLT returns: which forms are used, and when SDLT does not apply in Scotland or Wales

This page explains what HMRC’s SDLT processing guidance is really about. It is mainly a signpost to the forms, return questions and administrative steps used to notify a land transaction for Stamp Duty Land Tax. It also highlights an important territorial point: SDLT no longer applies to Scottish land transactions from April 2015, and it no longer applies to Welsh land transactions from 1 April 2018. That matters because using the wrong tax and the wrong return can cause delays and administrative problems.

What this rule is about

The source material is not a single legal rule. It is an index to HMRC guidance on how SDLT transactions are notified and processed.

Its practical purpose is to direct users to the right form, the right supporting schedules, and the right guidance for particular questions on the SDLT return. It also separates SDLT from the devolved land transaction taxes that now apply in Scotland and Wales.

In broad terms, the issue is this: if a transaction falls within SDLT, the buyer or their agent may need to notify HMRC using the correct SDLT return and any supplementary forms. But if the land is in Scotland or, for transactions from 1 April 2018, in Wales, SDLT may not be the correct tax at all.

What the official source says

The HMRC material says that:

• From April 2015, SDLT no longer applies to land transactions in Scotland. Those transactions are instead subject to Land and Buildings Transaction Tax.
• From 1 April 2018, land transactions in Wales are subject to Land Transaction Tax, operated by the Welsh Revenue Authority.
• For those Welsh transactions, HMRC says you do not pay SDLT and do not send HMRC an SDLT return.
• The manual then lists the HMRC guidance pages dealing with SDLT notification and processing, including which paper form to use, where to send the return, supplementary forms, and guidance on specific SDLT1 questions.

The listed topics show the main areas HMRC treats as important in return completion and processing. These include:

• which paper form to use
• where to send the land transaction return
• Scottish and Welsh transactions
• supplementary information forms such as SDLT2, SDLT3 and SDLT4
• multiple property transactions
• requests for further information or underpaid tax
• transactions that do not need to be notified
• guidance on specific SDLT1 questions, such as effective date, linked transactions, number of properties, local authority numbers and plans of land

What this means in practice

The first practical question is not “which SDLT form do I use?” but “is this even an SDLT transaction?”

If the land is in England or Northern Ireland, SDLT may apply. If the land is in Scotland, the relevant tax is generally LBTT, not SDLT. If the land is in Wales and the transaction falls on or after 1 April 2018, the relevant tax is generally LTT, not SDLT.

That territorial point comes first because it determines which tax authority deals with the transaction and whether an SDLT return should be filed at all.

If SDLT does apply, the source material shows that notification is not just about filing a single form mechanically. You may need:

• the correct main return form
• supplementary forms if the transaction has features that need extra detail
• accurate answers to technical questions on the SDLT1 return
• additional information if HMRC cannot process the return or issue a certificate without it

This matters because SDLT administration is closely tied to land registration and completion formalities. Errors in the return, or filing with the wrong authority, can cause delays even where the underlying tax position is straightforward.

How to analyse it

A sensible way to approach this guidance is to work through the transaction in stages.

1. Identify the territory

Ask where the land is situated. The source material makes clear that Scotland and Wales have their own land transaction taxes for the periods stated. That is the starting point for deciding whether HMRC and SDLT are involved.

2. Check whether the transaction needs to be notified at all

The manual index includes a specific section on transactions that do not need to be notified. That tells you that not every land transaction requires an SDLT return. The source page does not set out those rules, so you should not assume notification is always required.

3. Choose the correct return and any supplementary forms

The index refers to paper forms, supplementary forms SDLT2, SDLT3 and SDLT4, and further information forms. In practice, the correct form depends on the nature of the transaction and what extra details HMRC requires.

4. Complete key return questions carefully

The listed guidance pages show which return questions often cause difficulty. These include:

• the type of property
• the description of the transaction
• the effective date
• whether transactions are linked
• the number of properties
• whether a plan of land is needed

These are not minor administrative details. They can affect how the transaction is treated and whether the return is processed correctly.

5. Consider whether the transaction has special features

The index points to special guidance for matters such as multiple property transactions, minerals or mineral rights reserved, and transactions forming part of the sale of a business. That suggests extra analysis may be needed where the transaction is not a simple purchase of a single property.

Example

Illustration: a buyer acquires land in Wales in 2019. The buyer’s conveyancer starts looking at HMRC SDLT forms. On the source material, that is the wrong starting point. For a Welsh land transaction from 1 April 2018, the relevant tax is LTT, not SDLT, and HMRC says no SDLT return should be sent to HMRC for that transaction.

By contrast, if the land were in England, the buyer would need to consider whether the transaction is notifiable for SDLT, and if it is, which SDLT return and any supplementary forms are needed.

Why this can be difficult in practice

The source page is only an index, so it does not itself answer the detailed questions. That creates a few practical difficulties.

• It tells you that some transactions do not need to be notified, but it does not explain which ones. You need the underlying guidance or legislation for that.
• It points to Scottish and Welsh transactions, but cross-border or transitional cases can be more complicated than a simple territorial label suggests.
• It shows that certain SDLT1 questions need extra guidance, which is often a sign that those areas are fact-sensitive rather than purely clerical.
• It refers to supplementary forms without explaining on this page exactly when each one is required.

The main lesson is that SDLT return completion is partly legal analysis and partly administration. Problems often arise when a transaction is treated as routine and the underlying classification questions are skipped.

Key takeaways

• Before looking at SDLT forms, check whether SDLT applies at all. Scottish transactions from April 2015 and Welsh transactions from 1 April 2018 fall under different taxes.
• HMRC’s page is a navigation tool for SDLT notification and processing, not a complete statement of the law.
• Questions such as property type, effective date, linked transactions and number of properties can affect how the return is completed and processed.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guide to Forms and Procedures for Notifying Land Transactions in UK

View all HMRC SDLT Guidance Pages Here