Guidance

How to complete your Stamp Duty Land Tax SDLT1 return

Updated 7 November 2024

The SDLT1 return is read by an electronic scanner so make sure you:

• only use the official HMRC print of the form
• write inside the boxes in black ink
• use capitals for each letter, figure or symbol
• leave a space between words
• mark ‘X’ in the appropriate box where given a choice
• do not use correction fluid if you make a mistake, if you can make the correction clearly you should do so, if not use a new form
• do not strike through or write ‘not applicable’ in any of the boxes
• leave a box blank if a question does not apply unless you’re told to insert ‘0’
• do not use symbols, for example, £, $, # or /

Reasons the SDLT1 return can be rejected

Returns are often rejected because the following questions have not been completed:

• 4 — Effective date of transaction
• 28 — Address or situation of land
• 29 — Local authority number (from 1 October 2014), available in the Stamp Duty Land Tax (SDLT) manual SDLTM62320
• 54 — Purchaser 1, surname or company name
• 56 — Purchaser 1, address
• 73 — Declaration

You must answer only one of these questions:

• 49 — National Insurance number and date of birth
• 50 — VAT registration number
• 51 — company or partnership Unique Taxpayer Reference (UTR)

Further guidance for questions 49, 50 and 51 is available in SDLT manual SDLTM62520.

The transaction

Question 1 — type of property

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 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 This code must be used if you’re a company or non-individual purchasing any residential property, even if it is the only residential property owned Residential property is defined as in the first box in this table	04

If you answer code 02 (mixed use property) or code 03 (non-residential property) you must also complete form SDLT4.

If you have to pay the higher rate of SDLT for additional residential properties, enter code 04 for ‘Type of property’ in question 1, whether or not you expect to claim a refund.

Further guidance on types of property or lease is available in SDLT manual SDLTM62040.

Question 2 — description of transaction

You must answer this question.

Description of transaction	Code	When to use the code
Conveyance/transfer	F	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
Grant of lease	L	Use code L for the grant of a new lease or a replacement lease
Any other transaction involving lease	A	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
Anything else	O	Use code O for any other interest

More information about transaction types is in SDLT manual SDLTM62050.

Question 3 — interest transferred or created

You must answer this question using one of the following codes.

Code	When to use the code
FG	Freehold (in Scotland ownership) subject to one or more leases each reserving a ground or nominal rent
FP	Freehold with vacant possession In Scotland owners interest with vacant possession
FT	Freehold subject to a lease or tenancy In Scotland owner’s interest subject to tenancy
LG	Long leasehold at a ground or nominal rent with vacant possession
LP	A lease to an occupier or with vacant possession and not a ground rent or nominal rent In Scotland tenant’s interest
LT	Leasehold subject to leases to an occupier
OT	For anything else, use code OT

Question 4 — effective date of transaction

You must answer this question.

The effective date of a land transaction is normally the date that the transaction is completed.

More information about the effective date is in SDLT manual SDLT62070.

The date must be in the format dd/mm/yyyy, for example 30/08/2012.

Question 5 — are there any restrictions, covenants or conditions affecting the value of the interest transferred or granted?

You must answer this question ‘Yes’ or ‘No’.

If you answer ‘Yes’ give a brief description, for example:

• vendor right to buy back at less than market value
• lease covenants restrict shop use
• agricultural occupancy condition applies

If you answer ‘No’ leave the remainder of the question blank.

You should only use letters, numbers and spaces in the description. Do not use punctuation or symbols.

Question 6 — date of contract or conclusion of missives

Date must be in the format dd/mm/yyyy, for example 30/08/2012.

Question 7 — is any land exchanged or part-exchanged?

You must answer this question ‘Yes’ or ‘No’.

Answer ‘Yes’ if the transaction involved an exchange of land between the purchaser and the vendor.

If there is no postal address enter a brief description in the ‘rest of address’ section. You may wish to attach a plan.

You can send a copy of the plan with your SDLT return, or to the HMRC Valuation Office by email: [email protected].

All plans must quote the Unique Transaction Reference Number.

If you answer ‘No’ the remainder of the question must be left blank.

More information about what is chargeable: exchanges is in SDLT manual SDLTM01410.

Question 8 — is the transaction pursuant to a previous option agreement?

You must answer this question ‘Yes’ or ‘No’.

Answer ‘Yes’ if this transaction results from an option being exercised.

An option is to buy land is a binding right granted by a landowner. It gives a prospective buyer an entitlement to purchase that land before a specified date.

More information about options including rights reserved by a landowner is in SDLT manual SDLTM01300.

The tax calculation

Question 9 — first part, are you claiming relief?

You must answer this question ‘Yes’ or ‘No’.

If you answer ‘Yes’, you should enter the appropriate reason code in the second part of question 9. If you’re claiming Crown employment relief, you’ll need to answer ‘No’ and then go to ‘Question 52 — second part, are any of the purchasers non-UK resident?’ to claim the relief.

Type of relief	Code	Manual reference
Part exchange (house building company)	08	SDLTM21020
Relocation of employment	09	SDLTM21060
Compulsory purchase facilitating development	10	SDLTM22000
Compliance with planning obligations	11	SDLTM22500
Group relief	12	SDLTM23010
Reconstruction relief	13	SDLTM23210
Acquisition relief (tax at 0.5%)	14	SDLTM23220
Demutualisation of an insurance company	15	SDLTM23500
Demutualisation of a building society	16	SDLTM24000
Incorporation of a limited liability partnership	17	SDLTM24500
Transfers involving public bodies	18	SDLTM25000
Transfer in consequence of reorganisation of parliamentary constituencies	19	SDLTM25500
Charities relief	20	SDLTM26000
Acquisition by bodies established for national purposes	21	SDLTM26500
Right to buy relief	22	SDLTM27000
Registered social landlords	23	SDLTM27500
Alternative property finance	24	SDLTM28000
Collective enfranchisement by leaseholders	25	SDLTM28500
Crofting community right to buy	26	SDLTM29000
Diplomatic privileges relief	27	SDLTM20500
Sovereign Bodies and International Organisations	27	SDLTM20600
Other relief (including seeding relief)	28	not applicable
Combination of reliefs	29	not applicable
Zero carbon homes relief	30	SDLTM20700
Alternative Finance Investment Bonds	31	SDLTM27500
First Time Buyers Relief	32	SDLTM29800
Multiple dwellings relief	33	SDLTM29900
Pre-completion transaction	34	SDLT precompletion transactions rules
Relief from 15% rate of SDLT	35	SDLTM09500
Relief for Freeport tax site	36	SDLTM20200
Relief for Investment Zone tax site	37	SDLTM20200

More information about reliefs is in SDLT manual SDLTM20000.

Question 9 — second part

Enter the appropriate reason code.

Question 9 — third part

Enter the charity’s registered number if available, or the company’s Construction Industry Scheme (CIS) number.

Question 9 — fourth part, purchases where only part of the land or buildings qualify for relief

For relief claimed on part of the land or property only, enter the amount that remains chargeable to SDLT at question 9 fourth part.

For example, if you’re claiming Freeport or Investment Zone relief for only part of the land or property purchased, enter the consideration that remains chargeable to SDLT in respect of the land that does not qualify for Freeport or Investment Zone relief.

Question 10 — what is the total consideration in money or money’s worth, including any VAT actually payable for the transaction notified?

You must answer this question if you answered F, A or O at ‘Question 2 — description of transaction’.

The answer to this question will normally be the purchase price.

The total should include:

• the total consideration in money or money’s worth given by the purchaser in whatever form for the land or property
• the total consideration given for the assignment or in Scotland assignation of a lease
• if there is a legal requirement for SDLT to be paid on the market value state the market value
• any VAT actually payable

It should not include rent or premium on the grant of a new lease if you answered L at ‘Question 2 — description of transaction’ — enter values in whole pounds sterling.

More information is available about:

• how much is chargeable in the SDLT manual SDLTM03700
• using the market value as consideration in the SDLT manual SDLTM30220

Question 11 — if the total consideration for the transaction includes VAT, state the amount

Enter the amount of VAT charged. If there is no VAT leave blank.

Leave blank if you entered code L at ‘Question 2 — description of transaction’ (the grant of a new lease) and complete questions 16 to 25.

More information about interaction with VAT is in SDLT manual SDLTM03800.

Question 12 — what form does the consideration take?

There are different forms of consideration. Most transactions will be wholly satisfied by payment in money. But if other types of consideration are involved in this transaction, you can show up to 4 different types of consideration.

Tax is chargeable on the total of all forms of consideration in money or money’s worth. Consideration other than cash must be valued at its full market value as at the effective date of the transaction.

Form of consideration	Code	SDLT manual reference
Cash	30	SDLTM04050
Debt	31	SDLTM04040
Building works	32	SDLTM04060
Employment	33	SDLTM04080
Other (for example market value)	34	SDLTM06010
Shares (listed)	35	not applicable
Shares (unlisted)	36	SDLTM80360
Other land	37	SDLTM04020
Services	38	SDLTM05010
Contingent consideration	39	SDLTM50900

Question 13 — is this transaction linked to any others?

You must answer this question.

There are 2 parts to this question.

You must answer ‘Yes’ or ‘No’ in the first part.

You need to answer ’Yes’ if all of the following apply:

• there is more than one transaction
• the transactions are between the same buyer and seller — or between people connected with either of them
• the transactions form part of a single arrangement or scheme or part of a series of transactions

Now go to the second part of the question and enter the total consideration or value in money or money’s worth, including VAT paid for all the linked transactions.

Otherwise, select ‘No’ and leave the second part of the question blank.

More information about linked transactions is in the SDLT manual:

• SDLTM62080 for question 13
• SDLTM62085 examples for question 13

Question 14 — total amount of tax due for the transaction

You must answer this question.

Enter the amount of tax due for this transaction based on the total chargeable consideration. If a full relief is claimed at question 9, enter ‘0’.

Chargeable consideration does not include rent in leases and rent in linked transactions. Use the table to help you.

Code entered in question 2	How to calculate the rate of tax
A, F and O	Enter the amount of tax based on the total chargeable consideration shown in box 10 For linked transactions — use the amount entered in the second part of question 13
L — one lease only	Enter the total amount of Q24 and Q25
L — linked leases, more than one	Notify on SDLT1 and SDLT4 calculate separately any tax due in respect of the premium (SDLT1 question 24 and SDLT question 24) and any tax due in respect of net present value (NPV) rent (SDLT1 question 25 and SDLT4 question 25). Enter here the total of these calculations in respect of all linked leases

Find the SDLT rates and thresholds.

Question 15 — total amount paid or enclosed with this notification

Enter the amount of money you’ll be sending with this return. Enter values in whole pounds sterling and leave the pence boxes blank.

Leases

For the grant of a lease subject to subleases, give details of the lease granted (landlord’s interest) at questions 16 to 21. You should give details of the subleases (underleases) on a separate schedule.

Further guidance is available in SDLTM62045 for:

• questions 1 and 16 SDLT1
• guidance for completion of schedules 1 and 2 for tenancies of the residential
• non-residential or mixed use interests notified on form SDLT1

If you entered code F or O at ‘Question 2 — description of transaction’, questions 16 to 25 do not apply, and go straight to question 26 ‘About the land’.

Question 16 — type of lease

You must answer this question if you entered code A or L at ‘Question 2 — description of transaction’.

Use one of the following codes.

Type of lease	Code
Residential	R
Non-residential	N
Mixed use	M

SDLT1 question 1 provides further information about these categories.

Note that:

• the code you select for ‘Question 16 — type of lease’ must correspond with the type of property code selected for question 1
• you’ll also need to complete form SDLT4 if there is a grant of lease or a single assignment of lease involving multiple properties but not a lease on a single residence or if the lease is non-residential or mixed use (SDLT4 is not required for residential leases unless the purchaser is a company)

More information about types of lease is in SDLT manual SDLTM62040.

Question 17 — start date as specified in lease

You must answer this question if you entered code A or L at ‘Question 2 — description of transaction’.

Enter the start date as shown in the lease — if in the future, enter the future date.

The date must be in the format dd/mm/yyyy, for example 30/08/2012.

If the date is any earlier than 01/01/1500, enter 01/01/1500 as the start date. Earlier dates will not be accepted.

Question 18 — end date as specified in lease

You must answer this question if you entered code A or L at ‘Question 2 — description of transaction’.

Enter the end date shown in the lease. Do not enter the break point or review date.

Periodic tenancy in England and Wales — enter the date the first period ends.

Date must be in the format dd/mm/yyyy, for example 30/08/2012.

If the lease ends after 9999, enter 31/12/9999 as the end date.

Question 19 — rent-free period

You must answer this question if you entered code A or L at ‘Question 2 — description of transaction’.

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.

If the rent-free period is more than 99 months, enter 99. Round up to a whole number of months.

If there is no rent free period leave blank.

Question 20 — annual starting rent inclusive of VAT actually payable

You must answer this question if you entered code A or L at ‘Question 2 — description of transaction’.

There are 3 parts to this question.

Question parts	How to answer
First part
New and existing leases	Enter the rent payable at either the effective date at question 4, or the rent start date, whichever is later. If the rent is a peppercorn or no rent is payable, enter ‘O’
Bringing a lease to an end	Enter the final rent immediately before the effective date
Second part
Enter the date that the starting rent will end	Date must be in the format dd/mm/yyyy, for example 30/08/2012 If the year is after 9999, enter 9999 If a lease has been surrendered this will normally be the same as the effective date at question 4
Transfer of a freehold and in Scotland ownership	Enter the current date under the lease and complete the schedule if more than one lease. Guidance for completion of schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on related SDLT1
Third part
Is the later rent known ?	If the amount of rent is payable after the date in part 2 answer ‘Yes’, if it is not known answer ‘No’

Question 21 — what is the amount of VAT if any?

You must answer this question if you answered ‘A’ or ‘L’ at ‘Question 2 — description of transaction’.

If VAT is payable enter the total amount of VAT. This should include any VAT in both the:

• annual starting rent
• total premium payable

Enter values in whole pounds sterling.

If VAT is not payable enter ‘0’.

Question 22 — total premium payable

You must answer this question if you answered ‘L’ at ‘Question 2 — description of transaction’.

If the tenant has paid a capital sum (any form of chargeable consideration other than rent) to the landlord or any other person for the grant of a new lease, enter the amount including any VAT payable.

If this transaction is linked to the grant of any other lease, only enter the premium for this lease.

If there is no premium, enter ‘0’.

Where total premium payable includes VAT — show the VAT-inclusive amount.

Enter values in whole pounds sterling.

More information about how to calculate the lease premium is in SDLT manual SDLTM13010.

Question 23 — net present value upon which tax is calculated

You must answer this question if you answered ‘L’ at ‘Question 2 — description of transaction’.

Enter values in whole pounds sterling.

If the net present value is nil enter 0.

More information about how to calculate the NPV of the rent is in SDLT for leasehold purchases.

Question 24 — total amount of tax due — premium

You must answer this question if you answered ‘L’ at ‘Question 2 — description of transaction’.

Tax on a premium is calculated on the total at question 22.

For linked transactions, tax on a premium is based on the total entered at question 13.

If there is no premium or if a full relief from tax is claimed, enter ‘0’.

Check Stamp Duty Land Tax rates and thresholds.

Question 25 — total amount of tax due — NPV

You must answer this question if you answered ‘L’ at ‘Question 2 — description of transaction’.

Calculate the amount of tax due based on the NPV at question 23.

If there is no NPV or if a full relief from tax is claimed, enter ‘0’.

The land (including buildings)

If more than one piece of land is being sold, complete forms:

• SDLT3 for ‘freehold’ and ‘other’ transactions
• SDLT4 if there is a grant of a lease or a mixed use or non-residential property

Question 26 — number of properties included

You must answer this question.

Enter the number of properties that are being acquired or leased to the purchaser in this transaction. Including:

• separate chargeable interests
• plots of land
• different title numbers

Use numeric figures.

More information and examples about the number of properties is in SDLT manual SDLTM62290.

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

Question 27 — where more than one property is involved, do you want a certificate for each property?

You must answer this question if you entered more than ‘1’ at ‘Question 26 — number of properties included’.

You must answer ‘Yes’ or ‘No’.

Answer ‘Yes’ if a return includes more than one property and you require an SDLT5 certificate for each of them.

If you’ve entered more than one property at ‘Question 26 — number of properties included’ and you do not complete this question then only one SDLT5 certificate with a schedule of all properties to be included in the certificate will be issued.

Question 28 — address or situation of land

You must answer this question.

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 there is not a postal address then a separate plan of the land is required including the dimensions and full description of the boundaries. Answer ‘Yes’ question 33 to indicate that you’ll be sending a plan.

Note that:

• if more space is needed enter ‘Yes’ in the fourth part of this question and complete form SDLT3
• you’ll also need to complete form SDLT4 if the terms of the current transaction include the reservation of minerals or mineral rights

Question 29 — local authority number

You must answer this question.

Enter the appropriate local authority number.

From 1 October 2014, anyone who files a paper return (form SDLT1) must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.

From April 2015, only Local Authority codes in England, Wales and Northern Ireland will be valid, SDLT manual — SDLTM62320 has the Local Authority codes.

Question 30 — title number, if any

If the property is registered give the title number.

For Northern Ireland enter the folio number.

If more than one title relates to separate areas or interests enter one title here and the other titles on either forms SDLT3 (code F or O at ‘Question 2 — description of transaction’ or SDLT4 (code A or L at ‘Question 2 — description of transaction’).

Question 31 — National Land and Property Gazetteer Unique Property Reference Number (NLPG UPRN)

The UPRN (Unique Property Reference Number) is a unique reference for each property in the UK. Government uses this reference number to manage property information by linking data across systems which improves the speed and accuracy of property transactions. You can use the ‘FindMyAddress’ website to search for the official address, UPRN, and location of every property in England, Scotland and Wales.

If you do not know the NLPG UPRN leave blank.

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. Do not use commas.

Question 33 — is a plan attached?

You must answer this question.

You must answer ‘Yes’ or ‘No’.

If there is no postal address you should attach a plan. You can send a copy of the plan with your SDLT return, or for transactions in England, Scotland and Wales, send the plan by email to: [email protected].

Include details of the Unique Transaction Reference Number, the address or description of the land, and full contact details for any enquiries.

More information about plans is in SDLT manual SDLT M62360.

The vendor

Question 34 — number of vendors

You must answer this question.

Show the number of vendors. Use numbers not words, for example use 2 not two.

If there is more than one vendor you must complete questions 45 to 48.

If there are more than 2 vendors you must complete a supplementary form SDLT2 for each additional vendor not entered on the SDLT1 (for example vendors 3, 4, 5).

Check that the number of SDLT2s enclosed is consistent with the information you entered at question 34.

Question 35 — title

Enter Mr, Mrs, Miss, Ms or other title.

You only need to complete for an individual.

If the title is more than 6 letters, use abbreviations, for example show Captain as Capt.

Question 36 — surname or company name

You must answer this question.

Enter the surname (family name) or the company name of vendor 1.

Use the space provided. If the name of vendor 1 is longer than this, use abbreviations.

If vendor 1 is a company or partnership, go to ‘Question 38 — vendor (1) address’.

Question 37 — vendor (1) First names

Answer this question if vendor 1 is an individual.

Use the space provided. If the name of vendor 1 is longer than this, use abbreviations.

Question 38 — vendor (1) address

You must answer this question.

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 address of their residence is not available then enter their contact address. If vendor 1 is a limited company enter the address of the registered office.

Question 39 — agent’s name

Only answer this question if the vendor is represented by an agent. Leave blank if the vendor is acting for themselves.

Enter the name of the solicitor or other person acting as agent on behalf of the vendor. Use the space provided. If the agent’s name is longer than this, use abbreviations.

Now complete questions 40 to 44.

Question 40 — agent’s address

Answer this question if the agent does not have a DX (document exchange) address (see question 41). 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.

Question 41 — agent’s DX number and exchange

Answer this question if the agent has a DX address. If you supply both postal and DX addresses, the DX will be used by HMRC.

Enter the DX number on the first line and enter the exchange (location) followed by the number on the second line, for example:

DX 725593
Bootle 9

Do not use any punctuation or symbols.

Question 42 — agent’s email address

You can enter up to 36 characters, including spaces.

Question 43 — agent’s reference

If the reference is longer than the space provided, use abbreviations.

Question 44 — agent’s telephone number

You can enter up to 14 numbers in this field, including spaces.

Additional vendor

Question 45 — title

Enter Mr, Mrs, Miss, Ms or other title.

You only need to complete for an individual.

If the title is more than 6 letters, use abbreviations, for example show Captain as Capt.

Question 46 — vendor (2) surname or company name

You must answer this question if there is more than one vendor.

Enter the surname (family name) or the company name of vendor 2.

Use the space provided. If the name of vendor 2 is longer than this, use abbreviations.

Question 47 — vendor (2) first name

Only answer if vendor 2 is an individual.

Use the space provided. If the name of vendor 2 is longer than this, use abbreviations.

Question 48 — vendor (2) address

You must answer this question if you’ve entered information at ‘Question 46 — vendor (2) surname or company name’.

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.

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. If not go to ‘Question 50 — VAT registration number’.

Give the correct National Insurance number for the lead purchaser. 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. If the final letter is not known leave the last box blank.

Do not use a temporary National Insurance number, these start with ‘TN’.

Enter the date of birth for the lead purchaser in the format dd/mm/yyyy, for example 30/08/1960.

If you’ve answered this question go straight to ‘Question 52 — first part, number of purchasers included’.

If you did not answer this question you must answer either question 50 or 51. Do not answer both questions.

Question 50 — VAT registration number

If you did not answer question 49 you must answer 50 or 51. Do not answer this question if you’ve answered question 49, instead go straight to ‘Question 52 — first part, number of purchasers included’.

Give the VAT registration number. Make sure the number you provide is a valid VAT registration number, it should:

• be 9 digits long, for example 123456789
• have no alpha characters
• not start with 00

Do not answer this question if there is no VAT registration number, leave this field blank and go to question 51. If you answered this question go straight to ‘Question 52 — first part, number of purchasers included’.

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 51. Do not answer this question if you’ve answered either question 49 or question 50, instead go straight to ‘Question 52 — first part, number of purchasers included’.

Question 51 — first part

Non-individuals such as companies, partnerships and other organisations

Enter one of the following:

• UK company UTR
• UK partnership UTR

Make sure it’s a valid tax reference, consisting of 10 digits supplied to you by HMRC.

Do not:

• use a company registration number or a charity registration number, if you do, your return will be rejected
• answer this question if there is no company or partnership UTR, instead go straight to the second part of this question

If you’ve answered the first part of this question go straight to ‘Question 52 — first part, number of purchasers included’.

If you do not have any unique references and need help, contact the Stamp Taxes helpline.

Question 51 — second part

Answer this question only if you did not answer question 49, 50 or the first part of 51.

For an individual who does not have a permanent National Insurance number, enter one of the following:

• non-UK tax reference number
• passport number
• driving licence number
• ID card number

For a non-individual, you can either enter a company registration number (issued by Companies House) or if you do not have this a non-UK tax reference.

If you answered the second part question 51 you also need to answer the third part of question 51.

Question 51 — third part

Enter the country where the reference number was issued.

Do not answer this question if you answered either questions 49, 50 or the first part of 51.

More information about questions 49, 50 and 51 is in SDLT manual SDLTM62520.

Question 52 — first part, number of purchasers included

You must answer this question.

Enter the number of purchasers. Use numbers not words, for example use 2 not two.

If there is more than one purchaser, you must complete ‘Question 67 — title’ to ‘Question 71 — is purchaser (2) acting as a trustee?’.

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).

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.

Question 52 — second part, are any of the purchasers non-UK resident?

You must answer this question if the type of property is residential or an additional residential property, and the effective date of transaction is on or after 1 April 2021. You must answer ‘Yes’ or ‘No’.

If you’re claiming Crown employment relief, you will need to answer ‘Yes’ for this question and also answer ‘Yes’ to the respective ‘Question 52 — fourth part, are you claiming Crown employment relief?’. If you answer ‘Yes’ to question 52, third part, then you will also need to answer ‘Yes’ here.

There are different SDLT tests to determine whether or not the purchaser, or one of the purchasers is a non-UK resident.

More information on how to determine if any of the purchasers are non-UK resident can be found in the SDLT manual from SDLTM09880 onwards.

If the property is non-residential or mixed-use you must leave this question blank.

Question 52 — third part, are any of the purchasers a UK resident close company controlled directly or indirectly by non-UK residents?

You must answer this question if the type of property is residential or an additional residential property and the effective date of transaction is on or after 1 April 2021. You must answer ‘Yes’ or ‘No’.

You should only answer ‘Yes’ if you’ve also answered ‘Yes’ to the second part of question 52.

Special rules apply to some company purchasers which are UK-resident but are under the control of non-UK resident persons. The company will be treated as a non-UK resident for the purposes of the surcharge when these rules apply.

More information about these rules and how they apply can be found in the SDLT manual at SDLTM09900.

If the property is non-residential or mixed-use you must leave this question blank.

Question 52 — fourth part, are you claiming Crown employment relief?

You must answer this question if you have answered ‘Yes’ in ‘Question 52 — second part, are any of the purchasers non-UK resident?’, if you have not you should leave this question blank.

If you’re claiming Crown employment relief, you will need to answer ‘Yes’ in this section of the return and not in question 9.

Crown employment is considered to be employment under the Crown, which is of public nature, situated outside of the UK for the purposes of that employment and earnings which are payable out of the public revenue of the UK or Northern Ireland. Examples of such employment include overseas service in the UK armed forces or foreign deployment within the Diplomatic Service.

More information on Crown employment relief can be found in the SDLT manual at SDLTM09895.

Question 53 — title

Enter Mr, Mrs, Miss, Ms or other title.

You only need to complete for an individual.

If the title is more than 6 letters, use abbreviations, for example show Captain as Capt.

Question 54 — purchaser (1) — surname or company name

You must answer this question.

Enter the surname (family name) or the company name of the purchaser.

If the purchaser’s name is longer than the space provided, use abbreviations.

If the purchaser is a company or partnership, go to ‘Question 56 — purchaser (1) — address’.

Note:

• where purchaser (1) is a bare trustee — a trustee with no independent authority acting on behalf of a beneficial owner, enter the beneficial owner
• if purchaser (1) is a company, use the name of the beneficial owner

Form SDLT4 must also be completed if purchaser (1), or any one of the purchasers, is a company.

Question 55 — purchaser (1) — first names

You must answer this question if purchaser (1) is an individual.

If the name of purchaser 1 is longer than the space provided, use abbreviations.

Question 56 — purchaser (1) — address

You must answer this question.

Enter the address where we can write to purchaser (1) after the effective date of the land transaction. If this is the property address, indicate with an ‘X’ to show same as ‘Question 28 — address or situation of land’.

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 the address of residence of purchaser 1 is not available show their contact address. If the purchaser is a company the address of the registered office should be shown.

Question 57 — is purchaser (1) acting as a trustee?

You must answer this question.

You must answer ‘Yes’ or ‘No’.

If the interest in land is acquired on trust and the purchaser is a trustee or is one of several trustees, select answer ’Yes’.

Answer ‘No’ in all other cases.

More information about how SDLT applies to interests in trusts is in SDLT manual SDLTM31700.

Question 58 — give a daytime telephone number

Enter a telephone number that purchaser (1) can be contacted on during office hours.

Question 59 — are the purchaser and vendor connected?

You must answer this question.

Answer ‘Yes’ if the purchaser is connected with the vendor. If not answer ‘No’.

Examples include:

• a husband, wife or civil partner
• brother or sister, his or her ancestors and lineal descendants
• business partners and their relatives
• a person and a company that they control
• 2 companies controlled by the same person

More information about linked transactions and connected persons is in SDLT for linked purchases and transfers.

Question 60 — to which address shall we send the certificate?

You must answer this question.

Indicate the address where the SDLT5 certificate should be sent to:

• property address (Question 28 — address or situation of land)
• address of purchaser 1 (Question 56 — purchaser (1) — address)
• agent’s address (Question 63 — agent’s address)

The SDLT5 certificate must be presented when applying for registration of the title or documents.

Question 61 — I authorise my agent to handle correspondence on my behalf

You must answer this question if an agent is acting on your behalf.

If you answer yes, give the agent’s name at ‘Question 62 — agent’s name’.

Answer ‘Yes’ if any correspondence arising from the submission of this return is to be dealt with by the agent.

Whilst an agent is authorised to act on their clients behalf, any demand notices will also be issued to the purchaser as they’re ultimately responsible for any tax, penalty or interest.

Question 62 — agent’s name

You must answer this question if purchaser (1) is represented by an agent. Leave blank if the purchaser is acting for themselves.

Enter the name of the solicitor or other person acting as agent on behalf of the purchaser. You can enter up to 28 characters. If the agent’s name is longer than this, use abbreviations.

Question 63 — agent’s address

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.

Question 64 — agent’s DX number and exchange

This question box is no longer in use.

Question 65 — agent’s reference

If the reference is longer than the space provided, use abbreviations.

Question 66 — agent’s telephone number

You can enter up to 14 characters including spaces.

Additional purchaser

Question 67 — title

Enter Mr, Mrs, Miss, Ms or other title.

You only need to complete for an individual.

If the title is more than 6 letters, use abbreviations, for example show Captain as Capt.

Question 68 — purchaser (2) surname or company name

You must answer this question if there is more than one purchaser.

Enter the surname (family name) or the company name of purchaser (2).

Where purchaser (2) is a bare trustee — a trustee with no independent authority acting on behalf of a beneficial owner, enter the beneficial owner.

If the name of purchaser (2) is longer than the space provided, use abbreviations.

Question 69 — purchaser (2) first name

Answer this question if purchaser (2) is an individual.

If the name of purchaser (2) is longer than the space provided, use abbreviations.

Question 70 — purchaser (2) address

You must answer this question if you answered ‘Question 68 — purchaser (2) surname or company name’.

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.

Question 71 — is purchaser (2) acting as a trustee?

You must answer this question if you answered question 68.

You must answer ‘Yes’ or ‘No’.

If the interest in land is acquired on trust and purchaser (2) is a trustee or is one of several trustees, answer ’Yes’.

More information about trusts is in SDLT manual SDLTM31700.

Additional supplementary returns

Question 72 — how many supplementary returns have you enclosed with this return?

You must answer this question.

Enter the total number of SDLT2, SDLT3 and SDLT4 forms completed with this return. The table shows you when you should complete supplementary forms.

Question	Your answer	Additional form to complete
1 — type of property	Code 02 or 03	SDLT4
13 — transaction linked to any others	Yes — if there is a linked lease or leases being notified on this return	SDLT4
26 — number of properties	More than one property and you entered code ‘L’ or ‘A’ at ‘Question 2 — description of transaction’ More than one property and you entered code ‘F’ or ‘O’ at ‘Question 2 — description of transaction’	Form SDLT4 for each additional property Form SDLT3 for each additional property
28 — address or situation of land	The address is too long for the space provided at ‘Question 28 — address or situation of land’	Form SDLT3 to show the rest of the address
34 — number of vendors	More than 2 vendors	Form SDLT2 for each additional vendor
52 — number of purchasers	More than 2 purchasers	Form SDLT2 for each additional purchaser
54 — purchaser’s name	The purchaser is a company	SDLT 4

You’ll also need to complete form SDLT4 if you’ve applied to HMRC for:

• a CAP1 ruling
• non-statutory business clearance (NSBC)
• application made for deferment
• if any consideration is contingent
• minerals or mineral rights reserved

If none apply, answer ‘0’ against SDLT2, SDLT3 and/or SDLT4 as appropriate.

Declaration

Question 73 — declaration

Signing the form for 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.

Who can sign the form for a client?

Normally every purchaser must sign the return personally. This rule is modified where the purchaser is one of the following:

• trustees — any one trustee may sign the declaration
• partnership — the declaration may be signed by all of the partners or by a representative partner (for a Scottish partnership, one of the partners acting as trustees for the firm can sign)
• company — the declaration must be signed by the proper officer of the company

A purchaser who is unable to control their own affairs and where no power of attorney is held may have a return completed and signed on their behalf by one of the following:

• a receiver appointed by the Court of Protection (England and Wales)
• a guardian or authorised person appointed by the sheriff under the Adults with Incapacity (Scotland) Act 2000
• a controller appointed by the Office of Care and Protection (Northern Ireland)
• an attorney appointed under an enduring or continuing power, registered in the appropriate court, or in Scotland with the Office of the Public Guardian
• any person so authorised by any one of these courts