Guidance for completion of Schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on related SDLT1
There are 2 schedules available on a static spreadsheet which can be printed off and completed manually or indeed you may decide to create your own interactive spreadsheet, to complete on screen. These schedules should be included with the SDLT 1 return and sent to:
Her Majesty’s Revenue & Customs
Stamp Taxes
Comben House
Farriers Way
Netherton
Merseyside
L30 4RN
By DX:
Rapid Data Capture Centre
DX: 725593
Bootle 9
The SDLT6 Guidance Notes refer to special arrangements that are offered to customers making multiple acquisitions of property, i.e. situations where a 6 or more land transactions take place on the same day between the same purchaser and vendor. These returns are dealt with by the Birmingham Stamp Office.
The 'Schedules for under/sub leases' are to provide details of tenancies to which the interest notified on the SDLT1 is subject. They are only required when there is a grant of a headlease or a transfer of a freehold subject to more than one lease. Where there is a transfer of a freehold subject to a lease the lease details should be entered at questions 16 to 21 of the SDLT1. If there is more than one lease only one should be entered at questions 16 to 21 of the SDLT1. All others should be shown on the schedule.
Only one schedule should be completed for each property notified on the SDLT 1.
Schedule 1 (PDF 6K) should be used when the property is solely residential.
Schedule 2 (PDF 6K) should be used when the property is non-residential or mixed.
At the top of each schedule there is space for you to provide the following references which are required to link the schedule with the SDLT1 notification.
- relevant local authority code (see field 29 on SDLT1)
- unique transaction reference number (see bottom of page 2 of SDLT1)
- National Land and Property Gazetteer Unique Property Reference Number
(see field 31 on SDLT1).
Guidance for schedules 1 and 2 columns 1 to 5:-
| Column |
Heading |
Guidance |
|---|---|---|
1 |
Tenant name | Give the name(s) of the tenant(s). Surname and first name of an individual or company name |
2 |
Property address | Give the full address including postcode of the property concerned to include the flat, floor or unit number |
3 |
Start date of lease | Provide the end date of the tenancy in DD/MM/YYYY format |
4 |
End date of lease | Provide the end date of the tenancy in DD/MM/YYYY format |
5 |
Current Rent | Give the rent payable under the lease terms at the effective date of the transaction excluding VAT and service charges |
Guidance for Schedule 2 only fields 6 to 9:-
| Column |
Heading |
Guidance |
|---|---|---|
6 |
Type of property | Say whether residential, non-residential or mixed use |
7 |
Area of Agricultural or Development land |
If appropriate give the area of the land in either m2 or hectares (to 3 decimal places) |
8 |
Date of next rent review | If there is provision for the rent to be reviewed, give the date of the first review after the effective date of the transaction notified |
9 |
Date of break clause | If the contractual term can be broken by either the landlord or the tenant, give the date on which the break could first operate after the effective date of the transaction |
