HMLR data shows SDLT ‘remains a persistent registration risk for conveyancers’

New data released by HM Land Registry (HMLR) under the Freedom of Information Act shows that stamp duty land tax (SDLT) related issue codes continue to feature regularly in property registration activity.

The data underlines the importance of consistent SDLT processes, accurate evidence and clear audit trails within conveyancing teams, specialist SDLT advisers Compass, who submitted the FoI request, said.

The data – accurate to 18 May 2026 – shows that 39,967 SDLT-related unique requisition numbers (URNs) were used in the year ending 2025. This represented 2.46% of all URNs used during the year, the highest proportion across the four financial years covered by the data.

The figures do not represent the total number of requisition letters raised, as HMLR has confirmed that one requisition letter can contain multiple URNs where an applicant is required to address more than one issue. However, Compass says the data provides “a clear indication of the recurring SDLT related issues that can affect the registration process”.

The largest SDLT-related category in the latest year was No Land Transaction Return certificate or Submission Receipt lodged, which accounted for 19,425 URNs. Other categories included SDLT certificates or submission receipts not relating to the deed lodged, incorrect transferor details on SDLT5 forms, missing certificate schedules, connected company issues and transfers where SDLT evidence had not been lodged.

The data reinforces that SDLT risk is not limited to calculating the tax due, Compass said. “It also sits in the surrounding process, including evidence gathering, submission accuracy, document consistency and the ability to demonstrate how the SDLT position on a file was reached.”

Lidia Quinlan, director and head of sales at Compass, explained: “SDLT is often thought of as a calculation issue, but these figures show why firms need to look at the wider process. The SDLT position has to be correct, but the evidence also has to be complete, consistent and aligned with the transaction being registered.

“When SDLT is not managed properly, it can become a registration issue, a client service issue and a file risk issue. That is why firms are increasingly looking for more structured, specialist and auditable ways to manage SDLT across their conveyancing teams.”

Ruth Beeton is co-founder of RegLand, which validates Land Registry applications before submission. She said: “The data reinforces something we have seen across thousands of Land Registry applications; many avoidable delays arise not because the legal work is wrong, but because supporting evidence, SDLT documentation and application data are not fully aligned.”