Guide to Paper Forms for Notifying Land Transactions

Which Paper Form to Use for an SDLT Land Transaction

If you need to notify a land transaction for Stamp Duty Land Tax on paper, HMRC’s guidance is clear: use the SDLT1 guidance notes to identify the correct form and how to complete it. The HMRC page itself is only a signpost and does not give detailed form instructions, so checking the SDLT1 notes is essential to avoid delays or processing problems.

• HMRC says the SDLT1 guidance notes are the main source for choosing and completing a paper SDLT return.
• The official page does not list the forms or explain the detailed paper filing process.
• Using the wrong paper form, or filling in the right form incorrectly, can cause delays or issues with the return.
• You should check whether paper filing is appropriate and whether any extra schedules or supplementary forms are needed.
• The information on the paper return should match the legal documents and the tax treatment of the transaction.

Scroll down for the full analysis.

Which paper form to use to notify an SDLT land transaction

This page is about a very narrow but important practical point: if you are notifying a land transaction for Stamp Duty Land Tax using paper rather than filing electronically, the official HMRC guidance says you should use the SDLT1 guidance notes to work out the correct form and how to complete it. This matters because using the wrong form, or completing the right form incorrectly, can delay processing or lead to problems with the return.

What this rule is about

For SDLT, a land transaction normally has to be notified to HMRC in the prescribed form. In practice, most returns are filed electronically, but paper filing still exists in some cases. The source material here is not setting out the substantive tax rules. It is dealing with administration: which paper form should be used to notify a transaction.

The official page is very brief. Its main function is to direct the reader to HMRC’s SDLT1 guidance notes, which HMRC says contain the information needed.

What the official source says

The official source says that Stamp Taxes has produced SDLT1 guidance notes and that those notes contain the information required. In other words, HMRC is directing anyone making a paper notification of a land transaction to the SDLT1 guidance material as the main source for choosing and completing the relevant paper return.

The source does not itself list the forms, explain when paper filing is available, or set out detailed completion instructions. It simply points the reader to the SDLT1 guidance notes.

What this means in practice

If you are dealing with a paper SDLT return, this page is essentially a signpost. It tells you that the practical answer is not on this page itself. You need to check the SDLT1 guidance notes.

That has a few practical consequences:

• Do not assume there is a single paper form for every situation without checking the guidance.
• Do not rely on a generic understanding of SDLT filing. Paper processes can be more formal and less forgiving than electronic ones.
• Make sure the form and any supplementary material match the transaction being notified.
• Use the official completion notes, because paper returns are processed from the information entered on the form.

Although this source is procedural, it still matters. SDLT administration depends on a valid return being made in the correct way. If the wrong paper form is used, or the right form is missing necessary information, HMRC may not be able to process the transaction smoothly.

How to analyse it

If you need to notify an SDLT transaction on paper, a sensible approach is:

• First identify whether the transaction is one that must or may be notified to HMRC.
• Then confirm whether paper filing is appropriate for that transaction, rather than electronic filing.
• Check the SDLT1 guidance notes to see which paper form is required.
• Review whether any additional schedules or supplementary forms are needed for the facts of the transaction.
• Complete the form using the official notes rather than guesswork, especially where the transaction is unusual.
• Check that the information on the form matches the legal documents and the tax analysis.

The key point from this source is that HMRC expects the form choice and completion process to be driven by the SDLT1 guidance notes, not by this manual page.

Example

Illustration: a buyer is involved in a land transaction that, for whatever reason, is being notified on paper rather than through the usual electronic route. They find this HMRC manual page hoping it will tell them exactly which form to send. It does not. Instead, the page tells them to use the SDLT1 guidance notes, which are the document intended to explain the paper return process and the form requirements.

Why this can be difficult in practice

The difficulty is that this source is only a pointer, not a full explanation. A reader may expect the manual page itself to answer the question, but it does not. That means the real work has to be done by checking the linked guidance and applying it to the facts of the transaction.

Another practical difficulty is that form choice is administrative, but it depends on getting the underlying transaction analysis right. If the legal nature of the transaction is misunderstood, the return may be completed incorrectly even if the correct paper form has been located.

Key takeaways

• This HMRC page does not itself explain the paper SDLT forms in detail; it directs you to the SDLT1 guidance notes.
• The SDLT1 guidance notes are the official practical source for choosing and completing a paper SDLT return.
• Using the correct paper form is an administrative step, but it depends on understanding the transaction properly.

Source reference: SDLTM60050, “Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction”.

This page was last updated on 24 March 2026

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

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