Additional supplementary forms

SDLT1 Q72. Number of supplementary forms enclosed

You must complete each of the three parts of this question whether you have or have not used supplementary forms.

  • SDLT2 for additional vendors and/or purchasers
  • SDLT3 for land or lengthy address
  • SDLT4 for additional details about the transaction, including mixed or non-residential property transactions, if the purchaser is a company, business acquisition and leases

For each type of supplementary form show how many are enclosed with this SDLT1. If you are not enclosing any supplementary form of a particular type please enter '0' in that part of the question.

SDLTM60215 - If 6 or more properties are transferred special arrangements may apply so that completion of supplementary forms SDLT3 or SDLT4 is not necessary. See 'Multiple acquisitions and complex transactions' and the note on question 1 concerning a transaction transferring 6 or more dwellings which has to be returned as a non residential transaction requiring completion of form SDLT4.

Check that the numbers of each of the supplementary forms enclosed are consistent with the figures entered at questions 34 and 52 and at 26 and 28 part 4.

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SDLT1 Q72 part 1 - SDLT2

Check that the number of supplementary forms you enclose is consistent with the information you have entered at questions 34 and 52. If there are either one or two vendors and either one or two purchasers you will not require any supplementary forms SDLT2. A second vendor must be returned on the SDLT1 in the section beginning at question 45 and a second purchaser must be returned on the SDLT1 in the section beginning at question 67. But where there are 3 or more vendors and/or 3 or more purchasers, a separate SDLT2 for the third and each subsequent vendor or purchaser is necessary.

Example: If the transaction involves two vendors and 7 purchasers you will need 5 supplementary forms SDLT2 (one for each of the third and subsequent purchasers). If the transaction involves 5 vendors and 6 purchasers you will need 7 supplementary forms SDLT2 (one for each of the third and subsequent vendors and one for each of the third and subsequent purchasers).

Supplementary forms

SDLTM60210 For the majority of residential purchases involving no more than two purchasers and two vendors, you will only need to complete form SDLT1. For some other transactions you may need supplementary forms.

Use form SDLT2 where there are more than two purchasers or more than two vendors.

To complete this supplementary return, refer to the notes for the SDLT1 as follows:

SDLT2 questions SDLT1 equivalent

1

n/a

2

35/53

3

36/54

4

37/55

5

38/56

6

59

7

57

8

73

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SDLT1 Q72 part 2 - SDLT3

Check that the number of supplementary forms you enclose is consistent with the information you have entered at questions 26 and 28 part 4 (Yes/No). If there is more than one property included you will need a supplementary form SDLT3 for each additional property for all cases where the transaction has been described at question 2 as 'F' or 'O'. You also need an SDLT3 in all cases if there has been insufficient space at question 28 part 3 to fully provide the address or identify the situation of the land - you will have selected 'Yes' at question 28 part 4.

Example: If the transaction involves 4 properties and there is insufficient space at question 28 part 3 for the full address of the first property, you will need 4 supplementary forms SDLT3 (one for the remainder of the address of the first property and 3 for each of the other properties).

If the transaction involves 6 properties and at question 28 part 3 the full address of the first property has been entered, you will need 5 supplementary forms SDLT3 (one for each of the other 5 properties).

Supplementary forms

SDLTM60210 For the majority of residential purchases involving no more than two purchasers and two vendors, you will only need to complete form SDLT1. For some other transactions you may need supplementary forms.

SDLTM60215 Use form SDLT3 if:

  • for any transaction, question 28 on the SDLT1 gives you insufficient space to fully identify the property
  • for transactions returned at question 2 as 'F' or 'O' ( freehold transactions with no lease involvement and other transactions)) there is more than one property

Note: If you have entered code A or L for the transaction at question 2 of the SDLT1 the only reason to complete form SDLT3 will be that question 28 of form SDLT1 provides insufficient space to identify the property, or the first property, if more than one.

To complete this supplementary return, refer to the notes for the SDLT1 as follows:

SDLT3 questions SDLT1 equivalent

1

1

2

29

3

30

4

31

5

28

6

32

7

*

8

33

9

3

* See the notes for the SDLT4, question 6

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SDLT1 Q72 part 3 - SDLT4

Use form SDLT4 if:

  • the purchaser, or any one of the purchasers, is a company
  • Question 1 of this form shows code 02 (mixed property) or code 03 (non residential property)
  • the property transaction is included in the sale of a business or in the sale of part of a business
  • SDLTM05010 - any part of the consideration other than rent is contingent or uncertain
  • the terms of the current transaction include the reservation of minerals or mineral rights
  • you have applied to HM Revenue & Customs for either a post-transaction ruling in accordance with code of practice 10 or for advice on the application of the law to this transaction
  • there is a grant of lease (Code 'L') or a single assignment of lease (Code 'A') involving multiple properties but not a lease on a single residence
  • more than one property etc. is entered at question 26 and at question 2 the code is 'L' or 'A'
  • there is a linked lease, see notes for question 13
  • there is a grant of a lease of a mixed use or non-residential property where questions 26 to 37 of the SDLT4 have to be completed
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