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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Question 71 – is purchaser 2 acting as a trustee? More information about linked transactions is in the SDLT manual: Different rules apply to different parts of the UK England, Wales and Northern Ireland – use code F for an acquisition of any freehold interest in land where no lease is involved Scotland – use code F for every acquisition of ownership of land except where the freehold or ownership of land is subject to a lease, in which case code A applies. You do not pay SDLT if you buy a property in: More information is available about: Use code A for the acquisition of all interests where there is a lease involved, except the grant of a new lease or a replacement lease.

Answer this question if the agent does not have a DX document exchange address see question Question 16 – type of lease You must answer this question if you entered code A or L at question 2. Only complete this question if the agent has a DX address. Some land and property transactions do not sdot1 a SDLT returnincluding: Where we have identified any third party copyright information you forn need to obtain permission from the copyright holders concerned.

Completing the paper SDLT return has more information on completing returns for transactions involving more than 99 properties.

How to complete your Stamp Duty Land Tax SDLT1 paper return

To help formm improve GOV. If you answer code 02 mixed use property or code 03 non-residential property you must also complete form SDLT4. Question 38 – vendor 1 address You must answer this question.


A general form of authority may not be enough for us to process the refund. This must be within 30 days of the date on the penalty notice. Enter the amount of tax sdt1 for this transaction based on the total chargeable consideration. If the name of purchaser 2 is longer than the space provided, use abbreviations. What were you doing?

Question 57 – is purchaser 1 acting as a trustee? A National Insurance number will look something like this, QQ 12 34 56 A and can be found on payslips from work or any letter from the Department for Work and Pensions or Jobcentre plus.

Guide to completing form SDLT1 | Practical Law

Fill in an extra form for each lease. Is where the purchase of a 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. Enter values in whole pounds sterling. The amount of the penalty depends on how late you file your return. If you answered this question go straight to question 52 Question 51 – if purchaser 1 is a UK company you must provide a UK company or partnership UTR If you did not answer questions 49 or 50 you must answer Is this page useful?

If you got a repayment but the sdlt you were repaid was not due, you must pay it back. Include details of the UTRNthe address or description of the land, and full contact details for any enquiries.

Question 47 – vendor 2 first name Only answer if vendor 2 is an individual. Check Stamp Ofrm Land Tax rates and thresholds. It will take only 2 minutes to fill in.

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

Declaration Question 73 – declaration Signing the form fom a client You may complete the return on behalf of a client but the purchaser is responsible for the information given in the SDLT return and in any supplementary forms or schedules. You should only use letters, numbers and spaces in the description. Question 8 – is the transaction vorm to a previous option agreement? DX Bootle 9 Do not use any punctuation or symbols.


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

Use a separate row for each line of the address to make sure the house or building number and postcode are entered in the relevant fields. If the net present value is nil enter 0. Use a separate row for each line of the address making sure the house or building number and postcode are entered in the relevant fields. If you answered the second part question 51 you also need to answer the third part of question Sslt1 2 – description of transaction You must answer this question.

Enter the sclt1 of the solicitor or other person acting as agent on behalf of the purchaser. Enter the surname family name or the company name of vendor 1.

Answer this question if the agent has a DX address. A purchaser includes a tenant, lessee or transferee who acquires or is granted a lease or tenancy and also the acquirer of any other interest. You must pay any SDLT due within 30 days after the effective date of the transaction. You should give details of the subleases underleases on a separate schedule. You must answer this question if you answered question Published 28 November Question 12 – what sdtl1 does the consideration take?

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. Minor changes can be made by calling the Stamp Sdlf1 Land Tax helplinethese include:.

Use one of sdot1 following codes.