Form

Stamp Duty Land Tax Manual 62047 Schedule

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

Documents

Details

To complete this schedule you’ll need details of the sublease 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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 13 April 2005
Last updated 1 March 2019 + show all updates
  1. The Schedule for reporting subleases has been updated.
  2. First published.