Use the SDLT3 form when the transaction involves more than one property. Fill in form SDLT1 and SDLT3 for each additional property. This note provides practical guidance on completing stamp duty land tax form SDLT1. Free Practical Law trial. To access this resource, sign up for a free, day. Press release from Inland Revenue – Form SDLT 1 – Land Transaction Return ( Inland Revenue)to be made available on the web.

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Stamp Duty Land Tax online and paper returns

Question 54 – purchaser 1 – surname or company name You must answer this question. Type of property Description Code Residential not including additional residential properties A building used or suitable for the use of a dwelling, or is in the process of being constructed to use as a dwelling The garden or grounds of such building, including structures on the garden or grounds An interest or right in or over land that benefits a dwelling, for example a right of way to access the dwelling 01 Mixed use Only part of the property is residential 02 Non-residential Is where the whole property is not residential 03 Residential – additional properties Is where the purchase of sclt1 residential property results in you owning more than one residential property If the new property is a replacement for your main residence which has not yet been sold, you must still use this code but you may be able to claim a refund when your main residence is sold.

If you got a repayment but the amount you were repaid was not due, you must pay it back. For an individual who does not have a permanent National Insurance number, enter fprm of the following: Enter the number of months for any period where the tenant will not have to pay rent starting from the effective date at question 4, or if later the term commencement date.


Indicate the address where the SDLT5 certificate should be sent to: Thank you for your feedback. Question 33 – is a plan attached? If you did not answer this question you must answer either question 50 or The purchaser Question 49 – National Insurance number of purchaser 1 You must answer this question if the purchaser is an individual who has a permanent National Insurance number.

Enter the number of purchasers. You do not pay SDLT if you buy a property in: More information about what is chargeable: Tax on a premium is calculated on the total at question Consideration other than cash must be valued at its full market value as at the effective date of the transaction.

If you did not answer question 49 you must answer 50 or Guidance Stamp Duty Land Tax online and paper returns. Changes where you need to write to the Stamp Duty Land Tax Officeand send a copy of the contract include:. You can still amend your return after HMRC has started a compliance check but your amendment cannot take effect until after the check is finished.

If the net present value is nil enter 0. Question 27 – where more than one property is involved, do you want a certificate for each property?

Give the VAT registration number. Use the space provided. More information about linked transactions and connected persons is in SDLT for linked purchases and transfers. Question 59 – are the purchaser and vendor connected? Enter the surname family name or forj company name of vendor 1.

Guide to completing form SDLT1 | Practical Law

Do not use commas. You may wish to attach a plan. You cannot use photocopies of the SDLT1 return for different transactions. If the transaction involves more than properties, complete a separate schedule for the rest of the properties.

Give the correct National Insurance number for the lead purchaser. Most transactions will be wholly satisfied by payment in money.

Question 32 – if agricultural or development land, what is the area if known Show square metres in whole numbers and hectares to 3 decimal places.


SDLT – Form SDLT 1 to be available on the web – press release (Inland Revenue) | Practical Law

Leave blank if you entered code L at question 2 the grant of a new lease and complete questions 16 to If you do not, you may have to pay a penalty. Now complete questions 40 to The vendor Question 34 – number of vendors You must answer this question. If you answered the second part question 51 you also need to answer the third part of question To help us improve GOV.

Question 70 – purchaser 2 address You must answer this question if you answered question Do not answer this question if there is no VAT registration number, leave this field blank and go to question Where we have identified any third party copyright information you will need to fom permission from the copyright holders concerned.

What were you doing? If the name of purchaser 1 is longer than the space provided, please sldt1 abbreviations. More information about linked transactions is in the SDLT manual:.

The SDLT1 return is read by an electronic scanner so make sure you: Leave blank if the purchaser is acting for themselves. For substantial errors for example, where the underlying identity of any buyer or the property details needs changing or where the new effective date is after the date of notification you must:. You must answer this question if purchaser 1 is represented by an agent. Skip to main content.

Guide to completing form SDLT1

Question 57 – is purchaser 1 acting as a trustee? Enter the amount of tax due for this transaction based on the total chargeable consideration. Question 2 – description of transaction You must answer this question.

Enter values in whole pounds sterling and leave the pence boxes blank.