Read the original guidance here:
HMRC SDLT: SDLT Return and Payment Procedures for Land Transactions from March 2019

SDLTM50100 – Delivering the Land Transaction Return

From 1 March 2019, if you are buying property, you need to submit a Stamp Duty Land Tax (SDLT) return and pay the taxes due within 14 days. This starts from the day after the date when the transaction becomes effective. This rule applies to purchases made on or after 1 March 2019, as well as to transactions made before that date that now need to be reported as of 1 March 2019.

Old and New Filing Deadlines

For transactions that took place on or before 28 February 2019, the law required that a land transaction return (using form SDLT1 or a digital version) must be submitted to HM Revenue & Customs (HMRC) within 30 days of the transaction date. You can find detailed information in SDLTM07550.

If the effective date of your transaction is 1 March 2019, for example, you will need to submit the return by 15 March 2019.

What the Return Must Include

Your return must show how much Stamp Duty Land Tax you owe and it must also be paid at the same time. It is essential that the purchaser(s) sign the return. For further guidance, refer to SDLTM07300.

Supplementary Returns

There are additional forms that you may need to complete and submit along with the main land transaction return in certain situations:

• If there are more than two buyers or sellers, you should fill out form SDLT2. Here, a ‘purchaser’ also includes tenants, and a ‘vendor’ includes landlords.
• If the sale involves more than one piece of land or property, use form SDLT3.
• For leases and particular commercial transactions, form SDLT4 must be completed.

How to Obtain Forms

You can get the land transaction return, guidance notes for filling it out, and the supplementary pages by calling the HM Revenue & Customs Orderline at 0300 200 3511. Each land transaction return has a unique pre-printed reference number, so make sure not to photocopy and reuse it for other transactions. This rule also applies to the supplementary pages.

Where to Send Your Completed Return

After filling out your return, send it along with the tax payment to the central processing office:

BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT

Using Electronic Submission

You can also submit your forms online using the Stamp Taxes Online service. This method provides you with an electronic SDLT5 certificate shortly after you have successfully submitted your land transaction return. You need to send this certificate to the relevant land registry along with the necessary documents for property registration.

Legal Requirements for the Return

According to FA03/SCH10/PARA1(1), there are specific requirements for your return:

• The return must be in the proper format.
• It must contain all the required information.
• It must include a statement by the purchaser confirming that the information is correct and complete to the best of their knowledge.

Interest on Unpaid Tax

If you do not pay the tax on time, interest will start to accrue from the relevant date until the payment is made. This rule is explained in FA03/S87, and you can find further details at SDLTM85900+.

Penalties for Late Submission

Failing to submit your land transaction return by the deadline will lead to a fixed penalty under FA03/SCH10/PARA3. It could also result in further tax-related penalties as outlined in FA03/SCH10/PARA4. More detailed information can be found at SDLTM85900.

Meeting Delivery Requirements

When we talk about delivering a land transaction return, we mean that it must meet the standards set out in FA03/SCH10/PARA1(1). To satisfy these requirements, keep in mind that HMRC must receive your return by the filing deadline, as indicated in SDLTM00070.