Stamp Duty Land Tax

We pay SDLT online where possible and all Property colleagues are granted access to the firm's unified HMRC account for this purpose. This provides a number of advantages but does mean that colleagues in the firm can see lists of historic SDLT submissions. If this is a problem, an individual account can be created. If you are not in the Property Team but would like an account, then you should contact the Administration Team.

To pay SDLT:

Returns must generally be filed and paid within 14 days of the €˜Effective Date' of the transaction (i.e. completion and any earlier date on which the contract is, by virtue of the purchaser being given prior access to the property or paying an unusually large proportion (generally, at least 90%) of the purchase price, "substantially performed").

The Submission Receipt (technically Form SDLT5) is the SDLT Completion Certificate which must be provided to the Land Registry on registration. The Submission Receipt will need to be downloaded following submission and saved to your NetDocs file. Once you have submitted the return you will have the option to €˜Save the Submission Receipt'. A confirmation of submission will be emailed automatically to the email address you provided when filing the SDLT online. However, if the system does not recognise your email address, then it will send the SDLT5 to the last-used Keystone email address (i.e. one of your colleagues).

If you are the recipient of a misdirected confirmation of submission, you should forward it to the Administration Team so it can be passed to the correct lawyer.

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