New data released by HM Land Registry under the Freedom of Information Act shows that SDLT related issue codes continue to feature regularly in property registration activity, underlining the importance of consistent SDLT processes, accurate evidence and clear audit trails within conveyancing teams.
The data shows that 39,967 SDLT related Unique Requisition Numbers 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 HM Land Registry has confirmed that one requisition letter can contain multiple URNs where an applicant is required to address more than one issue. However, the data provides a clear indication of the recurring SDLT related issues that can affect the registration process.
| Financial year | SDLT related URNs | Total URNs | SDLT share of all URNs |
| Year end 2022 | 36,677 | 2,068,016 | 1.77% |
| Year end 2023 | 42,279 | 1,794,394 | 2.36% |
| Year end 2024 | 36,421 | 1,688,478 | 2.16% |
| Year end 2025 | 39,967 | 1,626,085 | 2.46% |
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.
Compass says the data reinforces the point that SDLT risk is not limited to calculating the tax due. 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.
The figures come at a time when conveyancing firms are under increasing pressure to demonstrate robust risk management, operational consistency and compliance across both residential and commercial property teams.
Lidia Quinlan, Director and Head of Sales at Compass, said:
“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, Co Founder of RegLand, which validates Land Registry applications before submission, 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.
Conveyancers need systems that validate an application before submission, rather than identifying issues after HM Land Registry raises a requisition. As firms continue to focus on efficiency and risk reduction, proactive validation will become an increasingly important part of the registration process.”
Compass supports law firms with specialist SDLT services across residential, commercial and mixed use transactions. Its services are designed to help firms manage SDLT more consistently, reduce avoidable risk and provide clients with access to specialist SDLT support regardless of transaction value or complexity.
The business has handled more than 14,000 SDLT calculations since launching in 2021 and continues to invest in technology, workflow development and integrations to support conveyancing firms with SDLT risk management.
To find out more about Compass book a no obligation meeting here.