HMRC updated its guide to completing the paper Stamp Duty Land Tax SDLT1 return on 20 February 2026, affecting anyone who must file on paper because they have no solicitor, agent or legal conveyancer.
Key facts
- Who: People who file a paper SDLT1 return because they are not represented by a solicitor, agent or legal conveyancer.
- From: 20 February 2026 (date of update)
- Source: How to complete your Stamp Duty Land Tax SDLT1 paper return
HMRC's guide explains each question on the Stamp Duty Land Tax (SDLT) paper return and sets out common reasons for rejection. Paper returns must be sent by anyone who is not represented by a solicitor, agent or legal conveyancer. Otherwise, returns can be filed online.
Linked transactions and the tax due
Question 13 asks whether the transaction is linked to any others. The answer is "yes" where all of the following apply:
- there is more than one transaction;
- the transactions are between the same buyer and seller, or people connected with either of them; and
- the transactions form part of a single arrangement or scheme, or part of a series of transactions.
If the answer is "yes", the second part of question 13 asks for the total consideration or value in money or money's worth, including VAT paid, for all the linked transactions.
Question 14 asks for the total amount of tax due for the transaction. For linked transactions, the guide says the tax is calculated on the total consideration for all the linked transactions shown at question 13 and then apportioned to the transaction being notified. The apportioned amount for the property is entered as the tax due. If a full relief is claimed at question 9, the entry is "0". Chargeable consideration does not include rent in leases or rent in linked transactions.
How the form is read and why returns are rejected
The SDLT1 is read by an electronic scanner. The guide says to use only the official HMRC print, write inside the boxes in black ink, use capitals, leave a space between words and avoid symbols such as £, $, # or /.
Returns are often rejected because these questions have not been completed:
- question 4, effective date of transaction;
- question 28, address or situation of land;
- question 29, local authority number;
- question 54, purchaser 1's surname or company name;
- question 56, purchaser 1's address; and
- question 73, the declaration.
The guide also says that, since 1 October 2014, paper returns without a valid local authority code are rejected.
What this means for people filing a paper SDLT1
If you are buying without a solicitor, agent or legal conveyancer, you must file on paper, so the current wording of the guide matters.
- Where your purchase may be linked to others, check the question 13 test and the question 14 method before entering any figure.
- Check that the questions most often behind rejections are completed.
- Follow the scanner rules on ink, capitals and boxes.
- If you are unsure whether transactions are linked, or how the tax should be apportioned, get advice before you file.
Sources
- HMRC, How to complete your Stamp Duty Land Tax SDLT1 paper return, updated 20 February 2026