About the land

Contents

SDLT1 Q26. Number of properties

You must answer this question.

Show how many properties, that is

  • separate chargeable interests
  • separate plots of land, or
  • separate interests to be registered

are being acquired or leased by the purchaser in this transaction. This will determine the number of certificates received if requested at question 27.

Examples:

  • The transfer of a freehold or a lease or the grant of a new lease of a single building or plot of land under multi-occupation, such as an office block, block of flats, shopping mall or industrial estate. If this transaction is for the transfer of only one chargeable interest, enter 1.
  • For the transfer of a freehold or the grant of a new lease, if any part or parts of the property are subject to one or more leases at the effective date of the transaction, submit with the SDLT1 a separate schedule of these leases which you can download. See additional details for cases involving leases.
  • Three separate areas of land forming part of Home Farm are sold in a single freehold transaction. This is treated as 3 properties. A separate form SDLT3 must be completed for each of the other 2 properties. But on the sale or grant of a lease, or the sale of a freehold subject to leases, for the same 3 areas of land, a separate form SDLT4 must be completed for each of the other 2 properties.
  • Where transactions are linked, if you are using one form SDLT1 and supplementary forms to return transactions of the same kind, show here the total number of properties for all linked transactions. If each of the linked transactions is returned on a separate SDLT1, show the number of properties for the transaction entered on this SDLT1; do not enter the total number of properties for the linked transactions. Also see question 13.
  • If the transaction involves more than one registered title you will require a separate certificate for each title, show the number of registered titles and answer ‘Yes’ at question 27. Each title must be individually identified:
    • The first title on this SDLT1, questions 28 to 33.
    • If question 2 is F or O subsequent titles go on separate forms SDLT3, questions 1 to 9.
    • If question 2 is A or L subsequent titles go on separate forms SDLT4, questions 10 to 16.

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 about a transaction transferring 6 or more dwellings which has to be returned as a non residential transaction.

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SDLT1 Q27. Certificate(s) for more than one property

You must answer this question if at question 26 you entered a number greater than 1.

This question is only relevant where more than one property is included on the return.

Generally we will issue one ‘Revenue certificate (form SDLT5)’ for one return. This certificate is evidence to HM Land Registry, Registers of Scotland or Land Registry (or Registry of Deeds) of Northern Ireland of delivery of a land transaction return, and needs to be submitted when applying for registration of title or document.

If you have included more than one property at question 26 and you do not complete this question only one ‘Revenue certificate (form SDLT5)’ with a schedule of all properties to be included in the certificate will be issued.

All the properties will have to be registered at the same time. If a return includes more than one property and you require a ‘Revenue certificate (form SDLT5)’ for each of them, please answer ‘Yes’.

SDLT1 Q28. Address of land

You must answer this question.

Give the full postal address including a postcode if there is one.

If the property has neither postcode nor building number leave parts 1 and 2 blank. In part 3 you must then provide sufficient description of the nature and location of the property to identify it accurately. This may be done for example by stating the dimensions included in the instrument, by attaching a plan or by describing the boundaries in full.

When using a paper form there is a maximum of 56 characters but electronically you will have a maximum of 140 characters, including spaces, for this to be done.

If more space is needed please go to Part 4, which must be completed, and answered ‘Yes’.

Supplementary return SDLT 3 must then be completed for the overflow from Part 3 of the address or description of the property and its location. This supplementary return must be enclosed with the form SDLT1 and reflected in your answer to question 70.

If you do not require more space than is given in Part 3 answer ‘No’ in Part 4.

Note: If any mineral rights are expressly reserved in this transaction, you must complete supplementary return form SDLT4 and enclose it with the SDLT1.

You must provide a separate plan for all transactions involving land that is not covered by a postal address. At question 33 answer ‘Yes’.

SDLT1 Q29. Local authority number

You must answer this question.

Give the number of the local authority in whose area the lead property is situated. If a property straddles a local authority boundary enter the code for either, preferably the authority into whose area most of the property falls.

A list of Local Authority codes can be found in this guidance.

SDLT1 Q30. Title number

If the property transferred is registered give the title number for the

  • sale of a registered freehold or in Scotland, ownership;
  • the assignment of a lease, in Scotland assignation of a tenancy, for the whole or part of the land;

Leave blank for the

  • sale of an unregistered freehold, in Scotland ownership
  • grant of a new lease, in Scotland tenancy, out of a registered title
  • assignment of an unregistered lease, in Scotland assignation of an unregistered tenancy subject to first registration.

For Northern Ireland properties give the folio number.

If more than one title relates to separately identifiable areas or interests enter one here and the others on either forms SDLT3 (codes F or O at question 2) or SDLT4 (codes A or L at question 2).

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SDLT1 Q31. NLPG UPRN

These initials stand for 'National Land and Property Gazetteer Unique Property Reference Number'. This reference is increasingly used by many public authorities as a common property address reference. Leave blank if not available but if you know or are readily able to find the number then enter it here.

You may be able to obtain it from the local authority's planning department. There are also three licensed bodies able to provide the UPRN. These are:

In Northern Ireland the equivalent is 'Pointer'. For Northern Ireland properties in all cases enter prefix NI followed without any space by the 12 digit ‘Pointer’ UPRN. Note that 'Pointer' UPRN's do not cover undeveloped land and are not available from the NPLG sources. You can get them directly from ‘pointer’ or the Valuation and Lands Agency.

In Scotland it is not yet widely used or available. The full reference should be of 14 characters or less. Do not leave any spaces.

SDLT1 Q32. Area of agricultural or development land

The area of land can be shown in hectares or square metres. If you show square metres it is not necessary to show the decimal fraction. If you indicate either Hectares or Square metres, you must provide a numerical value for 'Area'. If you provide a numerical value for 'Area', you must indicate either Hectares or Square metres.

Answer this question only if any agricultural or development land is within the transaction.

SDLT1 Q33. Plan of land

You must answer this question by entering ‘Yes’ or ‘No’ as appropriate.

You must provide a plan for all transactions involving land that is not covered by a postal address. Make sure that the scale is shown on the map supplied or the map is endorsed 'Not to Scale' if this is the case. You must show on the plan itself or on its reverse the reference number of this return, as taken from the payslip, the address or description of the land as shown at question 28 and the local authority code at question 29.

In Scotland, if there is no OS plan available for unregistered land, provide the written description or any other plan submitted as part of the application for first registration.