The main form that must be completed in respect of a notifiable land transaction and must be included in every land transaction return. It includes a self-assessment of the stamp duty land tax payable for the transaction and is normally signed by the purchaser.
A supplementary form for supplying details of sellers or purchasers if more than two sellers or more than two purchasers are involved in the transaction; part of the land transaction return; completion as for SDLT1.
A supplementary form for supplying property details if insufficient space on SDLT1 or for registered titles, addresses or plots of land not included on the SDLT1; part of the land transaction return; completion as for SDLT1.
A supplementary form for use (broadly) by company purchasers and purchasers of non-residential property. Details of certain leases may also need to be entered. It is part of the land transaction return; completion as for SDLT1.
The 'Revenue certificate' is issued to confirm that a paper Land Transaction Return - to notify a land transaction - has been received by HM Revenue & Customs (HMRC). The certificate is issued to the purchaser or nominated agent when verification checks on the information supplied have been completed. The certificate may be needed to support registration applications and acts as evidence of notification to HMRC.
A booklet giving broad guidance on the completion of a land transaction return (forms SDLT1, SDLT2, SDLT3 and SDLT4). It is intended for practitioners and those purchasers who complete their own returns and covers the majority of straightforward transactions.
A form, and its reminder, sent by HM Revenue & Customs to the purchaser or the purchaser's agent if information on a land transaction return that has been submitted is incorrect, inconsistent or incomplete. The form identifies the questions and answers that need attention. The purchaser or agent should make corrected entries on the form and return it to us with the purchaser's signature. We cannot issue a Revenue certificate (SDLT5) until the information is consistent and complete. The 30-day period from the effective date of the transaction within which the land transaction return must be received by us continues to run until we receive the corrected information. See SDLTM60220 for further guidance.
A form, and its reminder, issued by HM Revenue & Customs to the purchaser if an underpayment of tax is identified. It requests payment of tax if no payment has been found and additional tax if less than the amount due has been received. It may also request payment of interest on late payment of tax and a penalty if the return was received late.
A form issued by HM Revenue & Customs that informs the purchaser that no further reminders will be issued for information/additional tax and that no certificate will be issued.
