Guidance on Forwarding SDLT Paper Returns and Supplementary Forms for Scanning

Where to send paper SDLT returns and supplementary forms

Paper Stamp Duty Land Tax forms must be sent to HMRC’s correct scanning address. If a paper SDLT return or supplementary form is sent to the wrong HMRC office, it should be forwarded to the scanning address, and the UTRN should be shown on every form so HMRC can match the documents to the same transaction.

• The rule covers the main paper return on form SDLT1 and supplementary forms SDLT2, SDLT3 and SDLT4.
• If these forms reach the wrong HMRC team or office, they should be redirected to HMRC’s paper SDLT scanning address.
• The UTRN should appear on every form to help HMRC link all papers to the same transaction.
• Missing references, separated documents or use of an old address can cause delays or matching problems.
• If only supplementary forms are received without the main return, HMRC says separate guidance applies.

Scroll down for the full analysis.

Where paper SDLT returns and supplementary forms should be sent

This page is about what should happen if a paper Stamp Duty Land Tax return, or related supplementary forms, are sent to the wrong place. The official HMRC material is brief, but the practical point is simple: paper SDLT forms need to go to the correct HMRC scanning address, and the transaction reference should appear on every form so the paperwork can be matched properly.

What this rule is about

HMRC’s SDLT process distinguishes between the main paper land transaction return and any extra supplementary forms that go with it. The source material is concerned with misdirected items, meaning forms that arrive somewhere other than the correct processing route.

This matters because paper SDLT returns are handled through a scanning process. If forms are sent to the wrong office, or if linked documents cannot be matched to the right transaction, processing may be delayed and there may be practical problems in recording the return correctly.

What the official source says

The HMRC manual says that any paper land transaction return, using form SDLT1, together with any associated supplementary returns, using forms SDLT2, SDLT3 and SDLT4, should be forwarded to the address specified by HMRC for scanning.

It also says that the UTRN should be noted on all forms. In context, this is the reference used to identify and connect the forms to the same transaction.

The manual adds that if only supplementary forms are received, a separate HMRC manual page should be consulted for that situation.

What this means in practice

If a paper SDLT return or related supplementary forms are sent to the wrong HMRC team or office, the documents should not simply be handled locally as if they were correctly filed there. They should be redirected to the HMRC address used for scanning paper SDLT returns.

The practical purpose of putting the UTRN on all forms is to help HMRC link the main return and any supplementary forms together. Without that reference, there is more risk that documents will be separated, misfiled, or processed late.

For taxpayers and conveyancers, the main lesson is administrative rather than interpretive. If you are dealing with paper SDLT filing, make sure:

• the forms are sent to the correct HMRC address for paper SDLT processing;
• the main return and any supplementary forms are clearly connected;
• the UTRN appears on every form submitted.

If supplementary forms are sent on their own, the position may require different handling, which is why the manual cross-refers to a separate page.

How to analyse it

When checking whether paper SDLT paperwork has been dealt with properly, ask:

• Is this a paper SDLT return using form SDLT1, a supplementary form, or both?
• Were the documents sent to HMRC’s stated scanning address for paper SDLT returns?
• Does each form show the UTRN so HMRC can match the papers to the same transaction?
• Were only supplementary forms received, without the main return?

The answer to the last question matters because the official source indicates that supplementary-only cases are dealt with under separate guidance.

Example

Illustration: a conveyancer sends a paper SDLT1 and an SDLT2 form, but they are received by the wrong HMRC office. Under the HMRC manual, those forms should be forwarded to the correct scanning address. If both forms show the same UTRN, HMRC is better able to connect them and process the transaction as a single filing.

Why this can be difficult in practice

The legal point here is not especially complex, but the administrative risk is real. Paper filing depends on forms being routed and matched correctly. Problems can arise if:

• the main return and supplementary forms are separated;
• the UTRN is missing from one or more forms;
• only supplementary forms arrive and there is uncertainty about how they relate to an existing or expected SDLT1;
• an outdated address is used instead of HMRC’s current scanning address.

The source material itself is very short, so it does not spell out the consequences of delay or mismatch. But its emphasis on forwarding and on including the UTRN shows that accurate routing and identification are central to paper SDLT processing.

Key takeaways

• Paper SDLT returns and related supplementary forms should go to HMRC’s specified scanning address.
• The UTRN should be shown on every form so HMRC can link the paperwork correctly.
• If only supplementary forms are involved, HMRC treats that as a separate processing issue.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on Forwarding SDLT Paper Returns and Supplementary Forms for Scanning

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