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After you’ve filed a Stamp Duty Land Tax (SDLT) return, you can correct minor mistakes by calling us. You can only do this if the change does not result in a refund.

To make small or more substantial changes to your return, you’ll need toÌýwrite to HMRC.

When you can amend a return

You’ve 12 months from the filing date to amend your return. The filing date is 14 days after ³Ù³ó±ðÌýeffective date of your transaction. You can read about the effective date of the transaction in the section when youÌýneed to sendÌýusÌýa return — Check if you need to send a Stamp Duty Land Tax return.

Minor changes

You can make the following minor changes to your return by calling us. The change must not result in a refund. These include:

• vendor details
• buyer details on either questions 59 or 70 of the SDLT1 paper return
• some spelling mistakes in the property address
• question 26 or 72 of your paper return if you’ve received a SDLT8 showing you’ve made a mistake
• wrong title number
• correcting a mistake in the purchase price or the tax amounts given on the return
• the effective date of the transaction — you cannot change it to a date that would mean HMRC received the return before the effective date

Before you call us

You’ll need the:

• agreement of all buyers (if there is more than one buyer) to make the changes to the return
• Unique Transaction Reference NumberÌý(UTRN)Ìýfor your transaction — you can find this number on the:
  • SDLT5 certificate if you filed online
  • return and on the certificate that we sent to you by us if you completed a paper return
• details of the changes you want to make

During the call to us

During the call we’llÌýtell you if:

• we cannot make the change and what you need to do next
• the change means you have not paid enough taxÌýand the amount you must payÌý— you mustÌýpay thisÌýamountÌýright away

You can tell us about theseÌýminorÌýchanges to your return byÌýcalling ³Ù³ó±ðÌýStamp Duty Land TaxÌýhelpline.

Small changes

You can write a letter to let us know about small changes to your return.

Small changes to your return

You can let us know in writing about including:

• a title number
• a buyer or removing a buyer
• another property

In your letter you must includeÌýthe Unique Transaction Reference Number (UTRN) for your transaction. Also, the details of the changes you want to make.

If there is more than one buyer named on the return, or you’re adding or removing a buyer,Ìýyou’llÌýneed to confirm inÌýthe letter to usÌýthat all the buyersÌýagreeÌýto the amendment. All the buyers should sign the letter to confirm this.Ìý

Send your letter and a copy of the contract to:

We’llÌýwriteÌýtoÌýtell you if:

• we cannot make the change and what you need to do next
• the change means you have not paid enough taxÌýand the amount you must payÌý— you mustÌýpay thisÌýamountÌýright awayÌý

Substantial changes to a return

You can write a letter to let us know about substantial changes to your return.

Substantial changes include when:

• you need to change the name of the buyer — except for a spelling mistake
• you need to change the property details — except for a spelling mistake in the address
• the new effective date is after the date HMRC received the return

If you have aÌýsubstantialÌýchange to yourÌýreturn,ÌýyouÌýmustÌýsend us a letterÌýabout the change.ÌýYou’llÌýalso need toÌýsubmitÌýaÌýnew SDLT return. You canÌýask your representative to complete the return online,ÌýorÌýyou can complete it and send by post.

Sending your letter, originalÌýreturnÌýand any evidence

In your letter to us you must include:

• ³Ù³ó±ðÌýUTRNÌýfor the incorrect and correct returns — you can find this number on the:
  • SDLT5 certificate if you filed online
  • return and on the certificate that was sent to you by us if you completed a paper return
• an explanation for the changes on the new return
• signatures from all buyers that are named on both returns

Send your letter, a copy of the original return andÌýany evidence to:

You’llÌýstill need to complete a new return and send by post or ask your representative toÌýsubmitÌýthe new return online on your behalf.

SubmitÌýyour new return onlineÌý

As a solicitor,ÌýagentÌýor legal conveyancer you canÌýsubmitÌýyour clients return online with ³Ù³ó±ðÌýnew information.Ìý

You’llÌýneed the sign in details you used when you registered for Stamp Taxes Online service.ÌýLog in to HMRC’s Stamp Taxes Online service to file your clients SDLT return.Ìý

You can also use aÌýrecognised commercial software supplierÌýtoÌýsubmitÌýa return.Ìý

Send us a new paper returnÌý

You canÌýorder the SDLT return online or by calling us.Ìý

Send the completed paper return to:

Amending a return when HMRC opens a compliance check

You can still amend your return after we have started aÌýcompliance check. Your amendment cannot take effect until after we’ve finished the check.

When we finish the check, we may tell you in the closure notice if your amendment has either:

• been taken into account
• we have concluded it is incorrect

If you need to tell us about a change to your return, you should contactÌýthe named person on the letter we sentÌýyou about your compliance check.

If you’ve sent a return in error or sent a duplicate return

You’ll need to write a letter to us and explain if you sent either:

• a return for a transaction that does not need a return
• a duplicate return

You must include:

• ³Ù³ó±ðÌýUTRN — you can find this number on the:
  • SDLT5 certificate if you filed online
  • return and on the certificate that was sent to you by us if you completed a paper return
• whether you’ve used the SDLT5 certificate to register the transaction with HM Land Registry

If you think you do not need to send a return for the transaction, you should explain the reason why.

If you sent more than one return for the same transaction, you should include:

• ³Ù³ó±ðÌýUTRNsÌýfor all the returns
• evidence if the returns are not the same

You must send your letter and any evidence at the same time to:

If you’ve filed a return by mistake or duplicate return, you may have received a penalty charge. If you want to appeal against the penalty, you shouldÌýappeal in writing. This must be within 30 days of the date on the penalty notice.

Mistakes on yourÌýSDLTÌýreturn that are more than 12 months old

You can tell us about mistakesÌýyou’veÌýmade on your return that are more than 12Ìýmonths old.

Minor mistakes

You can tell us aboutÌýminor corrections to a buyer’s name, for example a spelling mistake.ÌýTo make a minor correction you must send us a letterÌýdetailing the correctionÌýand a copy of your original return.

Send your letter and an original copy of the return to:

You may still be able to claim a refund if the mistake means you’ve paid too much SDLT. Find out how to apply for a refund of SDLT.

Any other mistakes

To tell us about any other mistakes made on your return you must:

• send us a letter and a copy of your original return
• submit a new return online or send a paper return to us by post

You may still be able to claim a refund if the mistake means you’ve paid too much SDLT. Find out how to apply for a refund of SDLT.

Sending your letter and original return

Your letter should:

• giveÌýa description of the error
• explain how and why the errorÌýhappenedÌý

Send your letter andÌýanÌýoriginal copy of the returnÌýto:Ìý

You’llÌýstill need to complete a new returnÌýand send by post or ask your representative toÌýsubmitÌýthe new return onlineÌýon your behalf.

Submit your new return online

As a solicitor,ÌýagentÌýor legal conveyancer you can submit your clients return online with the new information.

You’llÌýneed ³Ù³ó±ðÌýsign in details youÌýused whenÌýyouÌýregistered for Stamp Taxes Online service.ÌýLog in to HMRC’s Stamp Taxes Online service to file your clientsÌýSDLTÌýreturn.

You can also use aÌýrecognised commercial software supplierÌýto submit a return.

Send us a new paper return

You can order the SDLT return online or by calling us.

Send the completed paper return to:

If you’ve underpaidÌýSDLT

You must tell HMRC as soon as you realise you’ve underpaidÌýSDLTÌýby calling ³Ù³ó±ðÌýStamp Duty Land Tax helpline. You should pay the additionalÌýSDLTÌýas soon as possible quoting ³Ù³ó±ðÌýUTRNÌýof the transaction.

If you do not, you may have to pay a penalty. You’ll have to pay interest on anyÌýSDLTÌýthat you pay late.