Stamp Duty Land Tax Manual 62047 Schedule (1)

Use this schedule when the transaction notified on SDLT1 is either the grant of a head lease or the sale of a freehold subject to a lease.


Schedule (1) for under/sub leases (tenancies of the residential interest notified on related SDLT1)

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To complete this schedule you’ll need details of the sub/underlease or lease of the freehold or head lease.

Where there’s a transfer of a freehold subject to one lease, you don’t need to complete this schedule as the lease details should be entered at questions 16 to 21 of the SDLT1.

If there’s more than one lease, only one should be entered at questions 16 to 21 of the SDLT1. All others should be shown on this schedule.

Published 13 April 2005