268. Stamp duty land tax (SDLT).

The buyer's solicitor should submit the SDLT return form to Her Majesty's Revenue and Customs1 as soon as possible after the effective date to ensure that the land transaction return certificate will be returned to the buyer's solicitor in sufficient time for an application for registration of title to be made within the appropriate time limits. The land transaction return certificate or the electronic SDLT5 submission receipt must be sent to the Land Registry2 with the application for registration of the transaction. The Land Registry does not require any evidence as to compliance with SDLT in respect of the