SDLTM50200 - Procedure

Registration of land transactions FA03/S79

FA03/S79 provides that no land transaction, and no document evidencing or effecting such a transaction, can be registered at

• HM Land Registry
• Registers of Scotland
• the Land Registry of Northern Ireland or the Registry of Deeds for Northern Ireland

unless

• a Revenue certificate, form SDLT5, is issued by HM Revenue & Customs evidencing the submission of a land transaction return and payment of stamp duty land tax if appropriate
• a self-certificate is completed by the purchaser certifying that no land transaction return is required for the transaction

The certificate must accompany the relevant application to enable the land transaction to be registered at the appropriate registry.

A self-certificate will be required for land transactions which are not notifiable transactions under FA03/S77, for example,

• freehold or leasehold transfers for no chargeable consideration
• the grant of a lease for no chargeable consideration or a peppercorn rent
• certain transactions in connection with divorce and death. See SDLTM05100

The provisions of FA03/SCH11 must be complied with for self-certification. The self-certificate must

• be in the prescribed form
• contain the prescribed information
• include a signed declaration by the purchaser(s)

The certificate must be included with the documents submitted to the land registry when applying for registration of title.

Supplies of self-certificates can be obtained by calling the HM Revenue & Customs Orderline on 0845 302 1472.

All purchasers have a duty to keep and preserve for at least six years after the effective date of the transaction such records as may be needed to enable them to deliver a correct and complete land transaction return or certificate.

FA03/SCH10/PARA9 applies to land transaction returns and FA03/SCH11/PARA4 to self- certificates.

These paragraphs provide for penalties to be charged for any failure to keep records. See SDLTM86100+.

HM Revenue & Customs may enquire into any land transaction return or self certificate by virtue of FA03/SCH10/PARA12 and FA03/SCH11/PARA7. See SDLTM80800+.