Frequently asked questions

FileSDLTonline is online software for preparing, calculating, validating and filing Stamp Duty Land Tax (SDLT) returns with HMRC. It covers the SDLT1 and the SDLT2, SDLT3 and SDLT4 supplements, and stores the SDLT5 certificate when HMRC accepts the return.

Conveyancing solicitors, licensed conveyancers, accountancy practices and property companies whose firm is enrolled for HMRC Stamp Taxes Online. HMRC does not accept online returns from buyers filing for themselves without a representative — they must use the paper SDLT1.

The calculator works out Land Transaction Tax (Wales) and Land and Buildings Transaction Tax (Scotland) as well as SDLT. Filing is SDLT only: SDLT applies to land in England and Northern Ireland, LTT returns go to the Welsh Revenue Authority and LBTT returns go to Revenue Scotland. Scottish and Welsh postcodes are blocked in the return wizard, and the correct authority is named.

No. The tax is paid directly to HMRC by the firm or client, quoting the UTRN. FileSDLTonline records whether each case has been paid and warns you if payment is at risk of being late.

The return must be filed, and the tax paid, within 14 days of the effective date — normally completion. FileSDLTonline shows every open case against this deadline.

No. Only returns accepted by HMRC on the live service count towards your plan.

The SDLT1 land transaction return, the SDLT2 for additional buyers and sellers, the SDLT3 for additional properties and the SDLT4 for commercial, company, lease and contingent-consideration details. The SDLT5 certificate is stored on acceptance.

It applies the higher rates for additional dwellings, the 2% non-resident surcharge, the corporate flat rate (with relief where a qualifying business applies) and first-time buyer relief, using the rate tables in force on the effective date.

Yes. It calculates tax on the premium and on the net present value of the rent, discounted at 3.5% a year. Rent for years six onwards is taken as the highest rent in any 12 consecutive months of the first five years.

Errors are shown as you work and listed in full on the Validate step. Each one uses HMRC's rule number and links to the field to fix. The submit button stays disabled until the return is clean.

Yes. Cases can be assigned to fee earners, assistants can prepare returns, and only users with permission can submit. Every change is recorded in the case audit trail.

Yes. Case lists and reports export to CSV, client calculations print to PDF, and the SDLT5 certificate can be printed or saved as PDF.

SDLT is charged in slices: each band's rate applies only to the part of the price within that band, and the results are added together. From 1 April 2025 residential rates are 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above.

For a standard residential purchase from 1 April 2025: £0 on the first £125,000, £2,500 on the next £125,000 and £2,250 on the remaining £45,000 — £4,750 in total.

From 1 April 2025, first-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. If the price is over £500,000 there is no relief at all and standard rates apply to the whole price.

If a buyer will own more than one dwelling after completion, an extra 5 percentage points apply to every band (3 points before 31 October 2024). They don't apply below £40,000, or where the purchase replaces a main residence that has already been sold.

Yes. Choose Wales or Scotland on the first step. For Wales the calculator applies the LTT main and higher residential rates (no first-time buyer relief), non-residential rates and lease rent. For Scotland it applies the LBTT rates, first-time buyer relief, the Additional Dwelling Supplement (8% of the price from 5 December 2024), non-residential rates and lease rent. Both returns are due within 30 days.

The ADS is Scotland's equivalent of the SDLT higher rates. It is charged on the whole price of a dwelling of £40,000 or more when the buyer will own more than one home, or the buyer is a company. It is 8% from 5 December 2024. If you are replacing your main home, the ADS can be reclaimed if the old home is sold within 36 months.

The calculator is for guidance. It applies first-time buyer relief automatically but not other reliefs, and complex cases should always be checked by a professional.

Answer the questions, then get your report for £9.99. You create a free account so the report is saved, pay by card, and see the tax due, every band, the surcharges and reliefs that apply and "what if" comparisons — on screen and as a PDF you can download.

Your answers are only saved if you choose to get a report, so it can be kept in your account. You can view and download your reports again at any time from My reports.

0% up to £125,000; 2% from £125,001 to £250,000; 5% from £250,001 to £925,000; 10% from £925,001 to £1.5 million; 12% above £1.5 million.

The residential nil-rate band fell from £250,000 to £125,000, and first-time buyer relief returned to 0% up to £300,000 with a £500,000 cap (from £425,000 and £625,000).

The higher rates for additional dwellings rose from 3 to 5 percentage points, and the flat rate for companies buying dwellings over £500,000 rose from 15% to 17%.

0% up to £150,000; 2% from £150,001 to £250,000; 5% above £250,000. Mixed-use property uses the same rates. The non-resident surcharge does not apply.

Tax is charged on the net present value of the rent. For non-residential leases: 0% up to £150,000, 1% to £5 million and 2% above. For residential leases: 1% above £125,000.

A buyer who was not present in the UK for at least 183 days in the 12 months before the purchase pays an extra 2% on residential property bought from 1 April 2021.

Most land transactions in England and Northern Ireland are notifiable and need a return — including many where no tax is due. Common exceptions include residential purchases under £40,000 and certain transfers for no consideration.

The return must be filed and the tax paid within 14 days of the effective date, which is normally completion.

An automatic £100 penalty applies if the return is up to 3 months late, rising to £200 after that. Interest is charged on unpaid tax from day 15, and further tax-geared penalties can apply.

The Unique Transaction Reference Number identifies the return. You quote it when paying HMRC, and it appears on the SDLT5 certificate.

Amendments can be made within 12 months of the filing date, by writing to HMRC. FileSDLTonline includes an amendment letter template on each filed case.

The SDLT5 is HMRC's certificate confirming a return has been made. HM Land Registry needs it to register the transaction. For online returns the IRmark acts as the certificate number.

The Stamp Taxes Online Reference Number is a 10-digit number shown when your firm enrols for Stamp Taxes Online. It must appear on every online return.

HMRC posts an activation code after you enrol, normally within about 10 working days (around 21 if you are based abroad).

Use an organisation account for the firm rather than a personal one, and keep its details secure. You can replace the credentials in FileSDLTonline at any time.

Use "Test connection" in Settings → HMRC credentials. It sends an authenticated request to HMRC without filing anything and confirms whether HMRC accepts the details.

Yes. You can set up your firm, invite users and prepare returns while enrolment is in progress.

Only a return accepted by HMRC on the live service. Rejected returns, test submissions and HMRC validation checks are never charged.

Yes. Change plan at any time from the Billing page. The change applies from the start of the next billing period.

Pay as you go is £3.50 + VAT for each return HMRC accepts, with no monthly fee. Contract bundles cost £50 a month for 20 submissions, £75 for 30 or £100 for 40 — £2.50 a return.

You can create an account, set up your firm and prepare returns before you commit. You only pay when a return is accepted by HMRC (pay as you go) or when you choose a contract bundle.

No. All prices exclude VAT, which is added at the standard rate.

Each accepted return over your monthly bundle is charged at the pay-as-you-go price of £3.50. You are never blocked from filing, and you can move to a bigger bundle from your next billing month.

Pay as you go is cheapest up to 14 returns a month. The 20-submission contract is cheapest from 15 to 27 returns, the 30-submission contract from 28 to 37, and the 40-submission contract from 38 returns. The calculator on the pricing page works it out for you.

Yes. We offer an integrated option that works alongside your existing case management software. Contact us for prices and details.

Government Gateway user IDs and passwords are encrypted with authenticated encryption. They are decrypted only at the moment a message is sent to HMRC, are never shown again after entry, and are removed from every log and stored message.

Yes. Every user can turn on authenticator-app (TOTP) two-factor sign-in from their security settings.

No. Every firm's data is kept separate, and every query is limited to the firm of the signed-in user.

Case changes, calculations, submissions, credential changes, sign-ins and document access, with user, time and IP address. The log is append-only.

By default, 7 years after completion. Each firm can set 6–15 years to match its regulatory and insurance obligations.

Every request and response is stored unchanged as evidence of what was filed, with passwords removed before anything is saved.

No — it sits alongside it. FileSDLTonline handles the SDLT return from start to finish. Cases are created with your own matter reference and can be exported to CSV.

Yes, and you must. Each firm adds its own Government Gateway user ID, password and STORN. They are encrypted and only used when a return is sent to HMRC.

Save your firm's default agent details once in your firm profile. They are pre-filled into every new return and can be changed per case.

Once HMRC accepts the return, print the SDLT5 certificate from the case and include it with your registration application. You can mark each case as sent so nothing is missed.

Yes. The assistant role can prepare and edit returns but cannot submit them. A fee earner, admin or owner submits.

The case is marked "Rejected" on the dashboard. HMRC's errors are shown in plain English with a link to the field to correct, and you can resubmit once fixed.

Yes, provided the practice is enrolled for HMRC Stamp Taxes Online as an agent and holds a STORN. You don't need to be a conveyancer.

Yes. It applies the higher rates for additional dwellings and, above £500,000, the 17% flat rate (15% before 31 October 2024), unless the company qualifies for relief such as a property rental business.

Tick the non-resident question and the 2% surcharge is added to every band for residential purchases from 1 April 2021. The return's residency declaration is completed automatically.

Yes. Every case has a printable band-by-band calculation summary carrying your firm's name.

If the higher rates were paid because the client's previous main residence had not sold, the case is flagged with its 36-month refund window so you can make the claim when it sells.

No. The pay-as-you-go plan has no monthly fee — you pay only for accepted returns.

A company enrolled for HMRC Stamp Taxes Online as an organisation can file its own returns. Many property companies file through their accountant or solicitor using FileSDLTonline instead.

Enter the total consideration for all linked transactions. Tax is calculated on the total and apportioned to each transaction by its share of the consideration.

Six or more dwellings in one transaction can be treated as non-residential. FileSDLTonline shows both figures so you can make — and record — the choice.

Multiple dwellings relief was abolished for transactions with an effective date on or after 1 June 2024, unless contracts were exchanged on or before 6 March 2024. FileSDLTonline checks this automatically.

Yes. Additional properties are reported as SDLT3s within the same return — up to 99.

Yes. Premium and rent NPV are calculated, and the SDLT4 details required for non-residential property are captured.