Getting the SDLT return right first time

Completing the SDLT return with the correct details and unique identifier for the lead purchaser will ensure that your return can be processed quickly.

You’ll need to complete the relevant unique identifier information on the SDLT return depending on whether the purchaser is an individual or not and it’s important that these details are accurate as it may not be possible to amend the return at a later date. If you make a mistake when completing these details you may need to send a fresh return.

Feedback we’ve had on the new forms suggest that some customers need more guidance on form completion so we’ve developed these handy hints and tips for questions 49 to 51 on the SDLT1 return. If these questions aren’t answered correctly we will return your form.

Individuals

If you are an individual or acting on behalf of a client who is an individual the table below will help you decide how to answer the questions correctly.

Individuals - completing questions 49 to 51 on form SDLT1
Individuals When to answer the question When not to answer the question
Question 49
  • Answer this if you are an individual acting on your own behalf, or if you are acting on behalf of a client who is an individual.
  • Give the correct National Insurance Number for the lead purchaser – not a temporary one. A National Insurance Number will look something like this. XX 99 99 99 X and can be found on payslips from work or any letter from the Department for Work and Pensions or Jobcentre plus.
  • Give the date of birth for the lead purchaser.
  • Don’t answer question 49 if the lead purchaser doesn’t have a National Insurance Number. Leave the date of birth field blank and go straight to question 51.2.
Question 51.2

Answer this question only if you did not answer question 49

  • Give a non-UK tax reference

If you don’t have one give one of the following:

  • Passport number
  • Driving licence number
  • ID card number

Also answer Q 51.3
  • Don’t answer this question if you answered question 49.
Question 51.3
  • Enter the country where the reference was issued.
  • Don’t answer this question if you answered question 49.

If you don’t have any unique references and need help please contact the Stamp Taxes helpline on 0845 603 0135.

Purchaser who is not an individual

Where the purchaser is not an individual use the table below to help you answer the questions correctly.

Non-individuals - completing questions 49 to 51 on form SDLT1
Non-individuals When to answer the question When not to answer the question
  Answer either question 50 or question 51
  • Don’t answer both questions 50 and 51 – answer one or the other
Question 50

Give the VAT registration number.
Make sure that the number you provide is a valid VAT registration number it should ;

  • be 9 digits long
  • has no alpha characters and
  • does not start with 00
  • Don’t answer this question if there is no VAT registration number leave this field blank and go to question 51.1.
Question 51.1

Companies

  • Give your UK Company Unique Tax Reference Number.

Partnerships

  • Give your UK Partnership Unique Tax Reference number.
  • Make sure that it’s a valid number, consisting of 10 digits supplied to you by HMRC. It shouldn’t be confused with the Company Registration Number (CRN) issued by Companies House.
  • Don’t use a Company Registration Number in this section. If you do your form will be rejected.
  • Don’t answer this question if there is no Company or Partnership UTR. Instead go straight to question 51.2
Question 51.2 Give one of the following
  • Company Registration Number (issued by Companies House). If you don’t have this, enter a
  • Non-UK tax reference
  • Don’t answer this question if you answered either question 50 or question 51.1
Question 51.3
  • Enter the country where the reference was issued.
  • Don’t answer this question if you answered either question 50 or question 51.1

If you don’t have any unique references and need help please contact the Stamp Taxes helpline on 0845 603 0135.

Making amendments to form SDLT1 – SDLT return

If you want to amend entries you made at questions 49, 50 and 51 or if you want to make amendments to the property details which will substantially change the nature of the transaction notified you need to write to HMRC at the address below explaining why you want to make the amendment. Stamp Taxes will consider your request and reply within 28 days - you may need to complete a fresh return. Please note these amendments can’t be dealt with over the telephone.

HMRC Stamp Taxes
9th floor, City Centre House
30 Union St
Birmingham
B2 4AR