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Find help with each question on the return and common reasons why your return may be rejected. Otherwise you can file your returns online. This guidance has been updated with the correct reason code to use when claiming seeding relief and more information has been added on how to answer question 52 of the SDLT1 return.
The reliefs available table in 'question 9 - are you claiming relief? Section 9 has been updated with First Time Buyers Relief code 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. Where purchaser 2 is a bare trustee — a trustee with no independent authority acting on behalf of a beneficial owner, enter the beneficial owner. You must answer this question if you answered question The table below shows you when you should complete supplementary forms. 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. Normally every purchaser must sign the return personally.
This rule is modified where the purchaser is one of the following:. 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:. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies. Hide this message. The transaction Question 1 — type of property You must answer this question.
Question 2 — description of transaction You must answer this question. Question 3 — interest transferred or created You must answer this question using one of the following codes. The effective date of a land transaction is normally the date that the transaction is completed. Question 5 — are there any restrictions, covenants or conditions affecting the value of the interest transferred or granted?
Question 7 — is any land exchanged or part-exchanged? Question 8 — is the transaction pursuant to a previous option agreement?
The tax calculation Question 9 — are you claiming relief? The answer to this question will normally be the purchase price. If there is no VAT leave blank. Question 12 — what form does the consideration take? You must answer this question. There are 2 parts to this question. Question 16 — type of lease You must answer this question if you entered code A or L at question 2.
Use one of the following codes. Question 17 — start date as specified in lease You must answer this question if you entered code A or L at question 2. Enter the start date as shown in the lease — if in the future, please enter the future date.
Question 18 — end date as specified in lease You must answer this question if you entered code A or L at question 2. 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. Question 19 — rent-free period You must answer this question if you entered code A or L at question 2. If the rent-free period is more than 99 months, enter 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. 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. 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?
This should include any VAT in both the: annual starting rent total premium payable Enter values in whole pounds sterling. Enter values in whole pounds sterling. If the net present value is nil enter 0. Tax on a premium is calculated on the total at question For linked transactions, tax on a premium is based on the total entered at question Including: separate chargeable interests plots of land different title numbers Use numeric figures.
Question 27 — where more than one property is involved, do you want a certificate for each property? Question 28 — address or situation of land You must answer this question. Enter the appropriate local authority number. Question 30 — title number, if any If the property is registered give the title number. For Northern Ireland enter the folio number. 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? 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 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. If the name of vendor 1 is longer than this, use abbreviations. Question 37 — vendor 1 First name s Answer this question if vendor 1 is an individual.
Question 38 — vendor 1 address You must answer this question. Now complete questions 40 to Enter the DX number on the first line and enter the exchange location followed by the number on the second line, for example: DX Bootle 9 Do not use any punctuation or symbols.
Sign in to your account. Our Customer Support team are on hand 24 hours a day to help with queries:. Maintained Resource Type Practice notes. Jurisdiction England. Deadline for payment and filing a transaction return. Question 3: interest transferred or created. Question 5: are there any restrictions, covenants or conditions affecting the value of the interest transferred or granted?
Question 7: is any land exchanged or part-exchanged? Question 8: is the transaction pursuant to a previous option agreement? Question what is the total consideration in money or money's worth, including any VAT payable for the transaction notified? Question if the total consideration for the transaction includes VAT, state the amount. Question what form does the consideration take? Question is this transaction linked to any others? Question total amount of tax due for this transaction.
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