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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Give the VAT registration number. If you answer code 02 mixed use property or code 03 non-residential property you must also complete form SDLT4. Question 60 – to which address shall we send the certificate?
You should only use letters, numbers and spaces in the description.
If there are multiple addresses or more than one seller or buyer your paper transaction may need extra forms. Question 20 – annual starting svlt1 inclusive of VAT actually payable You must answer this question if you entered code A or L at question 2. Leave blank if the vendor is acting for themselves. If you answered the second part question 51 you also need to answer the third part of question Question 70 – purchaser 2 address You must answer this question if you answered question Question 38 – vendor 1 address You must answer this question.
If the final letter is not known leave the last box blank.
frm If the purchaser is a company the address of the registered office should be shown. If the name of vendor 1 is longer than this, use abbreviations. To help us improve GOV. 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. Earlier dates will not be accepted.
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 firm 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.
Stamp Duty Land Tax online and paper returns
Use the SDLT3 form when the transaction involves more than one property. If vendor 1 is a company sdl1t partnership, go to question The effective date of the transaction can also be changed if the change does not mean the return was received before the transaction was completed.
Use the space provided.
If the name of vendor 2 is longer than this, use abbreviations. Make sure the number you provide is a valid VAT registration number, it should: Enter here the total of these calculations in respect of all linked leases.
Do not answer both questions.
SDLT – Form SDLT 1 to be available on the web – press release (Inland Revenue) | Practical Law
The table below shows you when you should complete supplementary forms. Is this page useful? You can enter up to 28 characters. Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page?
Guide to completing form SDLT1
Skip to main content. If you do not have any unique references and need help please contact the Stamp Taxes helpline.
The land including buildings If more than one piece of land is being sold please complete forms: If there are more than 2 purchasers you must complete a supplementary form SDLT2 for each additional purchaser not entered on the SDLT1 purchasers 3, 4, 5 and so on.
Use numbers not words, for example use 2 not two. More information about linked transactions and connected persons is in SDLT for linked purchases and transfers. Question 5 – are there any restrictions, covenants or conditions affecting the value of the interest transferred or granted?
Tax on a premium is calculated on the total at question Returns which do not include fom valid code will be rejected. If the name of purchaser 2 is longer than the space provided, please use abbreviations.