Locate a specific question within our SDLT online return

The HMRC land transaction return software has built in guidance to help you complete only the necessary forms and questions, based on the information you enter. We provide the main return SDLT1 and the supplementary returns SDLT2, 3 and 4 as some transactions may require one or a combination of these. You will be able to identify when you are completing a supplementary return as the question numbers are pre-fixed with the corresponding number e.g. SDLT2 questions are shown as 2.1, 2.2 etc

SDLT1 – this is the main land transaction return and has to be completed for the majority of transactions involving the purchase or assignment of a lease on property such as houses, flats, other buildings or land.


Question	Section of the return
1.1 Type of property	About the land
1.2 Description of transaction	About the transaction
1.3 Interest transferred or created	About the land
1.4 Effective date of transaction	About the transaction
1.5 Any restrictions, covenants or conditions affecting the value of the interest transferred or granted?	About the transaction
1.6 Date of contract or conclusion of missives	About the transaction
1.7 Is any land exchanged or part-exchanged?	About the transaction
1.8 Is the transaction pursuant to a previous option agreement?	About the transaction
1.9 Are you claiming relief?	About the transaction
1.10 What is the total consideration in money or money’s worth, including any VAT actually payable for the transaction notified?	About the transaction
1.11 If the total consideration for the transaction includes VAT, please state the amount	About the transaction
1.12 What form does the consideration take?	About the transaction
1.13 Is this transaction linked to any other(s)?	About the transaction
1.14 * Total amount of tax due for this transaction	Tax calculation
1.15 Total amount paid or enclosed with this notification	Tax calculation
1.16 Type of lease	About the lease **
1.17 Start date as specified in lease	About the lease
1.18 End date as specified in lease	About the lease
1.19 Rent-free period	About the lease
1.20 Annual starting rent inclusive of VAT (actually) payable	About the lease
1.21 What is the amount of VAT, if any?	About the lease
1.22 Total premium payable	About the lease
1.23 Net present value upon which tax is calculated	About the lease
1.24 * Total amount of tax due – premium	Tax calculation
1.25 * Total amount of tax due – premium	Tax calculation
1.26 * Number of properties included	About the land
1.27 Where more than one property is involved, do you want a certificate for each property?	Final details **
1.28 Address or situation of land	About the land
1.29 Local authority number	About the land
1.30 Title number, if any	About the land
1.31 NLPG UPRN	About the land
1.32 If agricultural or development land, what is the area (if known)?	About the land
1.33 Is a plan attached?	About the land
1.34 * Number of vendors included	About the vendor
1.35 Title	About the vendor
1.36 Vendor (1) surname or company name	About the vendor
1.37 Vendor (1) first name(s)	About the vendor
1.38 Vendor (1) address	About the vendor
1.39 Agent’s name	About the vendor
1.40 Agent’s address	About the vendor
1.41 Agent’s DX number	About the vendor
1.42 Agent’s e-mail address	About the vendor
1.43 Agent’s reference	About the vendor
1.44 Agent’s telephone number	About the vendor
1.45 Title	About the vendor
1.46 Vendor (2) surname or company name	About the vendor
1.47 Vendor (2) first name(s)	About the vendor
1.48 Vendor (2) address	About the vendor
1.49 * Number of purchasers included	About the purchaser(s)
1.50 National Insurance number (purchaser 1), if you have one.	About the purchaser(s)
1.51 Title	About the purchaser(s)
1.52 Purchaser (1) surname or company name	About the purchaser(s)
1.53 Purchaser (1) first name(s)	About the purchaser(s)
1.54 Purchaser (1) address	About the purchaser(s)
1.55 Is the purchaser acting as a trustee?	About the purchaser(s)
1.56 Please give a daytime telephone number	About the purchaser(s)
1.57 Are the purchaser and vendor connected?	About the purchaser(s)
1.58 To which address shall we send the certificate?	Final details
1.59 I authorise my agent to handle correspondence on my behalf.	About the purchaser(s)
1.60 Agent’s name	About the purchaser(s)
1.61 Agent’s address	About the purchaser(s)
1.62 Agent’s DX number	About the purchaser(s)
1.63 Agent’s reference	About the purchaser(s)
1.64 Agent’s telephone number	About the purchaser(s)
1.65 Title	About the purchaser(s)
1.66 Purchaser (2) surname or company name	About the purchaser(s)
1.67 Purchaser (2) first name(s)	About the purchaser(s)
1.68 Purchaser (2) address	About the purchaser(s)
1.69 Is the purchaser acting as a trustee?	About the purchaser(s)
1.70 * How many supplementary returns have you enclosed with this return?	N/A

* Question will be completed by the software, based on the information you have entered in the return

** About the lease - Questions 1.16 to 1.20 will be asked if question 1.2 ‘Description of transaction’ has been answered Code A – Conveyance/transfer with lease involvement. If Code L – Grant of lease is entered Questions 1.16 to 1.23 will be asked.

*** This question will be asked if the transaction involves more than one property

SDLT2 – this should be completed if the transaction involves more than 2 purchasers and/or vendors. If you add a third purchaser and/or vendor the software will automatically open the SDLT2.

SDLT3 – this should be completed if the transaction involves more than one property and question 1.2 ‘Description of transaction’ has been answered code 'F – Conveyance/transfer' or 'O – Other’. The software will automatically open the SDLT3

Note: If you have entered code ‘A - Conveyance/transfer with lease involvement’ or ‘L – Grant of lease’ at question 1.2 ‘Description of transaction’, the software will automatically open an SDLT4 for any additional address details or properties.

SDLT4 – this should be completed where additional information about the transaction and/or lease can be provided. As this return can apply to a number of different transactions the following gives guidance on where to find all the questions:


Questions	Location	Section of the return
4.1 to 4.5	Main return	About the transaction – these questions are shown for all transactions. Questions 4.1 ‘Is this transaction part of the sale of a business?’ & 4.2 ‘Is the property described anything other than residential?’ aren’t numbered.
4.6	Main return	About the land – this question is shown for all transactions
4.7 to 4.9	Main return	About the purchaser – the purchaser must have been entered as a company. On the overview page above the purchaser name there is a link ‘ Provide company details’ You need to select this to open questions 4.7 to 4.9
4.10 to 4.17	Main return	About the land - these questions will be shown when you add more than one property and have entered code ‘A - Conveyance/transfer with lease involvement’ or ‘L – Grant of lease’ at question 1.2 ‘Description of transaction’
4.18 to 4.27	N/A	Not available as these questions relate to transactions involving multiple leases which currently cannot be notified online
4.28 to 4.39	Main return	About the lease – these questions will be shown when the user has entered code ‘L – Grant of lease’ at question 1.2 ‘Description of transaction’

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