buying
SDLT1 and SDLT5: the stamp duty return and certificate explained
SDLT1 and SDLT5 explained: what the stamp duty return and certificate are, who files them, the 14 day deadline and late penalties.
- 3 min read
- Last reviewed 4 November 2026
- By Your Property Check team
Key answer
Part 1 of 7
What the two forms are
General information, not advice. When you buy property in England or Northern Ireland and Stamp Duty Land Tax (SDLT) may apply, a return goes to HMRC. GOV.UK describes the SDLT1 as the paper return, used by people without a representative. The SDLT5 is the certificate that proves the return was sent. Scotland and Wales have separate taxes, covered in our stamp duty England, Scotland and Wales comparison. We read the GOV.UK pages named below on 4 November 2026.
| Form | Purpose | Who files | When |
|---|---|---|---|
| SDLT1 | The paper SDLT return | Someone without a representative, by post | Received by HMRC within 14 days of the effective date |
| Online return | The same return filed on HMRC's Stamp Taxes Online service | A solicitor, agent or legal conveyancer (representative) | Within 14 days of the effective date |
| SDLT5 | Certificate that proves the return was sent | Issued by HMRC to the filer | Online: after submission. Paper: after the SDLT1 is sent |
| SDLT2, SDLT3, SDLT4 | Extra forms for more than two buyers or sellers, multiple freehold properties, and complicated leases or commercial and some residential cases | The filer | With the return |
| SDLT8 | HMRC request for missing or unclear information on a paper return | Sent by HMRC | After the paper return |
Part 2 of 7
Who submits the return
GOV.UK says a solicitor, agent or legal conveyancer can file for you, but you are still responsible for making sure HMRC gets the return on time with the correct information. Representatives using Stamp Taxes Online must file online, and HMRC rejects printed and posted returns from them. People without a representative must use the paper SDLT1 and post it to HMRC. In most house purchases a conveyancer is the representative, so ask yours who will file. See our TR1 form guide and AP1 form guide for the transfer and registration forms.
Part 3 of 7
The deadline
GOV.UK says to send the return and pay any tax within 14 days of the effective date of the transaction. For paper returns HMRC must receive the form by the deadline, and you should allow at least 3 working days for delivery. The pages we read do not define the effective date, so ask your conveyancer to confirm it for your purchase.
Part 4 of 7
The UTRN
Online filers receive a Unique Transaction Reference Number after submission. Paper filers find it printed on the SDLT1. GOV.UK says you must use this number when making the payment, and to keep a record of it for every transaction.
Part 5 of 7
The SDLT5 and the Land Registry
The online SDLT5 shows only the first property address. GOV.UK says to save a copy, and to print the SDLT2, SDLT3 or SDLT4 where multiple properties, buyers or sellers are involved. The SDLT5 and other SDLT forms go to HM Land Registry with the application to register the purchase: solicitors with Business Gateway access can send them through the HM Land Registry website, and others must post them. If HMRC finds anything missing, wrong or unclear on a paper return, it sends an SDLT8 and does not issue the SDLT5 until it receives the information.
For paper returns, GOV.UK says not to photocopy an SDLT1 for different transactions and not to include other correspondence with the return.
Part 6 of 7
Late returns
GOV.UK sets fixed penalties for filing late: £100 if you file up to 3 months after the filing date, and £200 if more than 3 months late. If the return is still not filed within 12 months of the filing date, a tax-based penalty applies on top, up to the full amount of tax due. Interest on late payment runs from the day after the payment was due until paid, at the official rate set by HM Treasury. Interest is not a penalty, so it cannot be appealed, though you can write to HMRC to dispute it.
Part 7 of 7
What buyers should do
Ask your conveyancer to confirm that the return will be filed and paid within 14 days, and to send you the UTRN and SDLT5 for your records. If you are unrepresented and filing on paper, order the SDLT1 early. To estimate what you owe, use our stamp duty calculator and the rates on GOV.UK, which we do not restate here. If the tax paid was wrong, GOV.UK has separate guidance on telling HMRC about changes to a return.
This page is general information, not advice.
Our take
Know the deadline, then leave the form to your solicitor
Your solicitor normally files the Stamp Duty Land Tax return online, so most buyers never see an SDLT1. The point that matters is the deadline: the return and payment are due within 14 days of the effective date, and a late return has fixed penalties. We think buyers should know the figure before completion rather than discover it afterwards.
Our free stamp duty calculator works out SDLT, LBTT and LTT, including first-time buyer and additional-property rates, so you can see the bill your solicitor will be paying on your behalf. It is a planning aid, and your solicitor confirms the final figure.
Our opinion, drawn from the facts on this page: not advice and not a forecast. We earn from OfferCheck reports and from introducing sellers to cash buyers, so weigh it with that in mind (see our disclosure). We are not authorised or regulated by the FCA.
Questions, answered
Frequently asked questions
What is an SDLT1?
What is an SDLT5?
Who submits the SDLT return?
What is the deadline for the SDLT return?
What is the penalty for a late SDLT return?
Where this comes from
Sources
- GOV.UK: Stamp Duty Land Tax online and paper returns
- GOV.UK: How to send a Stamp Duty Land Tax return
- GOV.UK: Penalties and interest on a late Stamp Duty Land Tax return
Last reviewed 4 November 2026 by the Your Property Check team. This page is general information, not legal, tax or financial advice. For your own situation, speak to a conveyancing solicitor or another qualified professional.