Guidance

Practice guide 21: using our forms for complex and more unusual transactions

Updated 2 April 2024

Applies to England and Wales

Please note that HM Land Registry’s practice guides are aimed primarily at solicitors and other conveyancers. They often deal with complex matters and use legal terms.

1. Completion of transfer forms

1.1 When to use more than one form

You can use a single transfer form for:

  • a transfer of several titles (including part titles, if any)
  • freehold and leasehold titles
  • registered and unregistered property
  • sale and sub-sale completed at the same time (see Sales and sub-sales)
  • a transfer on the appointment of a second trustee and a sale by the trustees. You may also, if you wish, use separate transfer forms (see Transactions involving trustees)

Use separate transfer forms for:

1.2 Which transfer form to use

Situation Transfer form Application form(s)
The property transferred is unregistered. If the transfer: is of the whole of the property in the transferor’s title, use a TR form; is or includes only part of the property in the transferor’s title, use a TP form. Note: You may use any form of conveyance that complies with the Law of Property Act 1925 instead of a transfer form. Use form FR1, accompanied by form DL in duplicate.
The property transferred comprises the whole of one or more registered titles. Use a TR form. Use form AP1, and complete panel 3 as to ‘whole’.
The property transferred comprises part of one or more registered titles. Use a TP form. Note: If the transfer is of the whole of the property in a prior transfer, lease, charge or other interest capable of first registration use a TR form rather than a TP form. Use form AP1, and complete panel 3 as to ‘part’.
The property transferred comprises: the whole of one or more registered titles, and; part of one or more registered titles. Use a TP form, but see Note below. For form TP1 and form TP2, please specify in panel 1 whether the titles are transferred as to whole or part, such as CB123 (whole), CB345 (part). Note: If the transfer is of the whole of the property in a prior transfer, lease, charge or other interest capable of first registration use a TR form rather than a TP form. Use form AP1, and complete panel 3 as to ‘part’.
The property transferred comprises: the whole of one or more registered titles, and; unregistered land. Use form TR2 or form TP2 for a transfer by a chargee. For other transfers, it is easiest to use form TR5. For the registered title(s) use form AP1, and complete panel 3 as to ‘whole’. For the unregistered property use form FR1, accompanied by form DL in duplicate.
The transfer comprises: part of one or more registered titles, and; unregistered property. Use form TP1, form TP2 or form TR5. For the registered title(s) use form AP1, and complete panel 3 as to ‘part’. For the unregistered property use form FR1, accompanied by form DL in duplicate.
The property transferred comprises: the whole of one or more registered titles, and; part of one or more registered titles, and; unregistered property. Use form TP1, form TP2 or form TR5. For forms TP1 and TP2, please specify in panel 1 whether the titles are transferred as to whole or part, such as CB123 (whole), CB345 (part). For the registered title(s) use form AP1, and complete panel 3 as to ‘part’. For the unregistered property use form FR1, accompanied by form DL in duplicate.

1.3 When to use the printed forms

There is no need to use printed forms, but if you reproduce the form electronically you must either use a proprietary forms package or download them from our website.

Your transfer forms must be printed on durable A4 sized paper and must be reproduced as required by rule 210 of the Land Registration Rules 2003. This sets out the requirements as to the form’s wording, layout, ruling, font and point size. However, when preparing the forms on a PC or word processor, rule 211 of the Land Registration Rules 2003 allows you to:

  • change the depth of the panels
  • divide a panel at a page break
  • omit
    • side notes
    • inapplicable certificates and statements
    • panels that would contain only the panel number and heading if any (but do not renumber subsequent panels)
    • ‘X’ boxes in an additional provisions panel
    • the vertical lines that define the left and right-hand sides of any panel
  • change singular into plural and vice versa
  • add to, amend and reposition sub headings in the additional provisions panel
  • change ‘transferor’ to ‘seller’ and ‘transferee’ to ‘buyer’ in a transfer on sale
    • be sure to use ‘seller’ and ‘buyer’ throughout, that is, in the headings of the panels, the text of the form itself (including the transfer panel) and your own text

1.4 ‘X’ boxes

It is not necessary to use ‘X’ boxes. If your software allows, you can simply select the appropriate option and leave out the rest.

1.5 Who to show as the transferor(s)

Form TR1, form TR5, form TP1

If the property is registered, enter the current registered proprietors, or if there has been a transmission since the register was last brought up to date, the person(s) entitled to be registered as proprietor(s). If it is unregistered, show the current estate owner(s). A few statutory provisions give a power of sale to a person other than a proprietor or chargee.

Form TR2 and form TP2

Enter the chargee exercising its power of sale.

1.6 How to introduce an additional party

You can give the name, address and other details of other parties in the ‘additional provisions’ panel. If the party is referred to more than once, use a descriptive term such as ‘the sub-vendor’. In some cases the party will execute the transfer, so it will appear again in the execution panel.

1.7 Changes to the transfer panel

On printed forms the operative words in the transfer panel must be left exactly as they are: ‘The transferor transfers the property to the transferee.’ If you prepare the transfer electronically you can change one or both parties into the plural: ‘The transferor(s) transfer(s) the property to the transferee(s).’ If it is a transfer on sale you can substitute ‘seller(s)’ for ‘transferor(s)’ and ‘buyer(s)’ for ‘transferee(s)’.

1.8 Where to define the terms you use

In the ‘additional provisions’ panel. Please do not redefine terms used in the transfer panel as this can alter the effect of the operative words.

1.9 How to complete a transfer of unregistered property

Complete the form as you would for registered property but:

  • leave the title number panel blank
  • include a description and attach a plan where necessary in the property panel sufficient to enable the property to be fully identified on the Ordnance Survey map. If the transfer is of the whole of the transferor’s title you may include a reference to the last deed that contained such a description
  • refer in the additional provisions panel to any incumbrances subject to which the property is transferred, such as easements or restrictive covenants

You can of course use a conveyance instead of a transfer if you prefer.

1.10 What to do if the printed form of receipt is not appropriate

If there is no consideration for the transfer, choose the second option in the ‘consideration’ panel. If there is consideration but no money is paid and nothing of monetary value changes hands, for example the transfer is in consideration of the release of a debt, ignore the ‘consideration’ panel altogether. Otherwise, choose the third option and complete the free text area as required. For example:

  • purchase money applied by the direction of the transferors – ‘The transferors have directed the transferee to apply the purchase price of the property, the sum of…, towards…’
  • purchase money paid to a third party – ‘AB and CD have received from the transferees for the property the sum of…’
  • purchase money paid by a third party – ‘The transferor has received from EF for the property the sum of…’

1.11 Requirements regarding execution

You must use the forms of execution in Schedule 9 of the Land Registration Rules 2003 where they apply or can be adapted. You can find other forms of execution in practice guide 8: execution of deeds. You must ensure all necessary parties execute the transfer in the appropriate execution panel, expanding it as necessary. Do not use form CS for execution of deeds, unless you are filling out a paper form by hand or type and have run out of space. Where the transferor(s) execute a transfer, we will not generally return it for execution by other parties.

2. Sales and sub-sales

If you want to use one transfer form for a sale and a sub-sale:

  • enter the vendor/registered proprietor as the transferor
  • enter the sub-purchaser as the transferee
  • name the sub-vendor in the ‘additional provisions’ panel, for example: ‘The sub-vendor is (name and company’s registered number, if any)’
  • in the ‘consideration’ panel, select the third option and enter the desired receipt, for example: ‘The transferor has received from the sub-vendor for the property the sum of…and the sub-vendor has received from the transferee for the property the sum of…’
  • in the ‘title guarantee’ panel, select the title guarantee, if any, to be given by the transferor and add any necessary modifications to that guarantee
  • if the sub-vendor is also to give a title guarantee include it in the additional provisions panel, for example: ‘There are implied in this transfer the covenants that would be implied in a transfer of the property by the sub-vendor to the transferee made with [full] [limited] title guarantee’
  • do not attempt to include words of transfer by the sub-vendor to the transferee.
    • if you wish to effect such a transfer you will need to use 2 separate transfers – one by the vendor to the sub-vendor and the other by the sub-vendor to the purchaser

For Stamp Duty Land Tax requirements, see Stamp Duty Land Tax (SDLT) pre-completion transactions rules - GOV.UK.

For Land Transaction Tax requirements, see Land Transaction Tax - GOV.WALES.

3. Exchanges

If the transfer is an exchange, you must use a separate form of transfer for each part of the exchange. Complete the receipt and additional provisions panels as in the examples set out below.

Stamp Duty Land Tax or Land Transaction Tax will normally be payable on the market value of each property acquired in the exchange (unless there is a relief) and you must submit a land transaction return to HM Revenue & Customs or the Welsh Revenue Authority, as appropriate.

Situation 1 Transfer A (higher value property) Transfer B (lower value property)
Transfer A of property worth £200,000 in consideration of Transfer B and £80,000 Consideration panel:
TR1 panel 8(3)
TP1 panel 9(3)
‘The transferor has received from the transferee equality money of £80,000’

Additional provisions panel:
TR1 panel 11
TP1 panel 12 “other”
‘In satisfaction of the purchase price of [£200,000] the transferor has received from the transferee for the property the sum of [£80,000]’

or
‘This transfer is in consideration of a transfer of even date herewith’
Consideration panel:
TR1 panel 8
TP1 panel 9
Leave blank

Additional provisions panel:
TR1 panel 11
TP1 panel 12 ‘other’
‘This transfer is made in part satisfaction of the sale price of [£200,000] payable on the purchase by the transferor from the transferee of [property A]’

or
‘The transfer is made in part consideration of a transfer of even date’
Situation 2 Transfer A Transfer B
Transfer A in consideration of Transfer B no equality money Consideration panel:
TR1 panel 8(3)
TP1 panel 9(3)
‘This transfer is in consideration of a transfer of even date herewith’

or
‘In consideration of an agreement dated […] and made between the parties hereto’

Note: There is nothing which needs to be inserted in the additional provisions panel in respect of the exchange
Consideration panel:
TR1 panel 8(3)
TP1 panel 9(3)
‘This transfer is in consideration of a transfer of even date herewith’

or
‘In consideration of an agreement dated […] and made between the parties hereto’

Note: There is nothing which needs to be inserted in the additional provisions panel in respect of the exchange.

For Stamp Duty Land Tax requirements, see Stamp Duty Land Tax (SDLT) pre-completion transactions rules - GOV.UK.

For Land Transaction Tax requirements, see Land Transaction Tax - GOV.WALES.

4. Transfers to different people

It is not possible to combine several transfers in one form. If the property transferred is to be owned by different people, such as the members of a consortium of developers, it should first be transferred to the consortium collectively (or to trustees for it) and then partitioned by separate transfers to each member. The interest held by each purchaser prior to partition will not count as chargeable consideration for the purpose of Stamp Duty Land Tax or Land Transaction Tax.

Alternatively, the consideration may be apportioned so that there can be separate transfers to each member.

If there are cross-easements they may either be granted and reserved in the partitioning transfers or created by a deed of mutual grant. Such a deed will normally be exempt from Stamp Duty Land Tax under Schedule 3, paragraph 1 of the Finance Act 2003 or Schedule 3, paragraph 1 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

For Stamp Duty Land Tax requirements, see Stamp Duty Land Tax: linked purchases or transfers - GOV.UK.

For Land Transaction Tax requirements, see Land Transaction Tax - GOV.WALES.

5. Transfers of property in different ownership

The transfer forms were designed to effect a transfer of properties in common ownership. If the properties are each owned by a different proprietor, this can cause difficulties in identifying which elements of the transfer apply to each transferor and in ensuring that fees and Stamp Duty Land Tax or Land Transaction Tax have been correctly paid. To avoid this, a separate transfer form should be used.

If a single transfer form is used for more than one transfer, separate fees are payable for each transfer. For the purpose of assessing the fee payable (under articles 3 and 4 of the current Land Registration Fee Order (see HM Land Registry: Registration Services fees)), ‘transfer’ is the disposition (act of transferring), not the deed or form used to effect the disposition. Therefore separate fees are required for what are really multiple dispositions. The following examples might be helpful.

Scenario Fee
1. Exactly the same transferor and transferee, but different registered estates (A transfers Whiteacre and Blackacre to C.)
Note: A transfer where A transfers Whiteacre to C, and A and B transfer Blackacre to C is treated as two transfers with separate fees required.
One fee
2. Same transferor, but different transferee and registered estate (A transfers Whiteacre to C and Blackacre to D.) Separate fees for the transfers by A to C and A to D
3. Same transferee, but different transferor and registered estates (A transfers Whiteacre and B transfers Blackacre to C.) Separate fees for the transfers by A to C and B to C
4. Different transferor, transferee and registered estate (A transfers Whiteacre to C and B transfers Blackacre to D.) Separate fees for the transfers by A to C and B to D

For Stamp Duty Land Tax requirements, see Stamp Duty Land Tax: linked purchases or transfers - GOV.UK.

For Land Transaction Tax requirements, see Land Transaction Tax - GOV.WALES.

6. Transactions involving trustees

6.1 How to deal with a sale when there is a Form A restriction on dispositions by a sole proprietor on the register and only one proprietor

The sole proprietor can transfer direct to the purchaser if either:

  • the trust of land protected by the restriction has come to an end (for which you will need to provide evidence of the equitable title, normally in a statutory declaration or statement of truth. See practice guide 73: statements of truth
  • the proprietor is a trust corporation

Otherwise a new trustee will have to be appointed. You can use either a single transfer or 2 separate transfers for this purpose, as appropriate to your circumstances.

6.2 One transfer used

Complete a single transfer as follows.

  • enter sole proprietor A and new trustee B in the ‘transferor’ panel
  • set out B’s appointment as new trustee in the ‘additional provisions’ panel. Suitable words of appointment are: ‘So that the transferor can give a good receipt for the purchase price, [A] in exercise of [his or her] statutory power appoints [B] to be a trustee of the property with [A] in place of [the previous trustee]’
  • enter buyer C in the ‘transferee’ panel

6.3 Two transfers used

Complete separate transfers by appointing the new trustee in the first and then completing the sale to the buyer in the second as follows.

The first transfer

  • enter sole proprietor A in the ‘transferor’ panel
  • enter proprietor A and trustee B in the ‘transferee’ panel
  • in the ‘consideration’ panel, choose the second option
  • in the ‘declaration of trust’ panel, complete the third option by adding ‘on the existing trusts’ or similar words

The second transfer

A and B should execute the transfer on sale to buyer C in the usual way. In both instances, when the transfer on sale is registered the existing Form A restriction will be cancelled.

For Stamp Duty Land Tax on the appointment of a trustee, see Stamp Duty Land Tax: transactions that don’t need a return - GOV.UK. SDLT is payable on the sale.

For Land Transaction Tax requirements, see Land Transaction Tax - GOV.WALES.

7. Transfer subject to a charge

In the ‘consideration’ panel choose the first option, if consideration is given; otherwise ignore the consideration panel altogether.

If the chargee is joining in the transfer to release someone from liability, put the release in the ‘additional provisions’ panel.

If someone is entering into a covenant relating to the charge, place it in the ‘additional provisions’ panel.

Stamp Duty Land Tax is not payable when there is no chargeable consideration for the transfer (Schedule 3, paragraph 1 of the Finance Act 2003 and Schedule 3, paragraph 1 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017). In the case of a transfer subject to a charge (even if the transfer is by way of gift) or if a property has been transferred for no value and there is an associated discharge, HM Revenue & Customs and the Welsh Revenue Authority would view this as an assumption of an existing debt by the purchaser (Schedule 4, paragraph 8 of the Finance Act 2003 and Schedule 4, paragraph 8 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017) and Stamp Duty Land Tax or Land Transaction Tax may be payable.

If you wish, you may state in the ‘additional provisions’ panel that ‘This transfer is made subject to a charge dated… in favour of…’.

On form AP1, describe the transfer as ‘transfer of equity’ to assist HM Land Registry staff.

8. Transfer of a share

8.1 What to do if only a share in the property is changing hands

You may effect the assignment of the share and the consequent transfer of the legal estate by separate instruments. However, you can use an HM Land Registry transfer to effect the whole transaction if you wish.

If money is changing hands, choose the second option in the ‘consideration’ panel and insert a suitable receipt, for example: ‘The transferor(s) (or insert name(s) if appropriate) has received from the transferee (or insert name if appropriate) for [his][a half] share in the property the sum of …’. Otherwise either choose option 3 or ignore the ‘consideration’ panel altogether.

If the transfer is to joint proprietors, complete the ‘declaration of trust’ panel as required.

If there is no chargeable consideration for the creation or assignment of the share, the transfer is exempt from Stamp Duty Land Tax under Schedule 3, paragraph 1, Finance Act 2003 and from Land Transaction Tax under Schedule 3, paragraph 1, Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. Otherwise the appropriate amount of land tax will depend on the price paid for the share, if any, and any other consideration (for example any transfer of responsibility for part or all of the amount outstanding under a charge affecting the registered legal estate).

On form AP1, describe the transfer as ‘transfer of share’ to assist HM Land Registry staff.

9. Transfers of property or mortgage portfolios

Practice guide 33: large scale applications and calculation of fees gives information on how to complete the transfer forms for transfers of portfolios. It also gives guidance on our procedures and practice for this type of transaction.

10. Transfers in connection with the breakdown of a marriage or civil partnership

In the ‘consideration’ panel choose the first option if it is a transfer value (for money or money’s worth); otherwise ignore the consideration panel altogether.

If the transfer is subject to a charge and the chargee is joining in the transfer to release someone from liability, put the release in the ‘additional provisions’ panel.

If someone is entering into a covenant relating to the charge, place it in the ‘additional provisions’ panel.

Where a couple are divorcing or dissolving a civil partnership, some property transactions are exempt from Stamp Duty Land Tax or Land Transaction Tax. An example would be a transfer from both of them to one of them, or a transfer of a solely owned property to the other spouse or civil partner. Such a transfer will be exempt from Stamp Duty Land Tax or Land Transaction Tax if it is made pursuant to a court order or an agreement between the parties in connection with divorce, nullity of marriage or judicial separation, or the dissolution of a civil partnership (Schedule 3 Finance Act 2003 as amended by The Tax and Civil Partnership Regulations 2005 or Schedule 3, paragraph 3 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017). Confirm if this is the case in the additional provisions panel of the TR1. No land transaction return is needed.

Any transfer involving another party is not exempt and Stamp Duty Land Tax or Land Transaction Tax will be charged as for any other transfer.

11. Transactions involving a person lacking capacity

11.1 Dispositions on behalf of a person lacking capacity

A deputy appointed by the Court of Protection can be given power to act on behalf of a sole owner.

You must provide a copy of the order appointing the deputy when lodging the disposition for registration. If the order is limited in duration, the disposition must be executed on or before the end of the period of the appointment, otherwise a further order of the court will be required.

A deputy must not make major decisions where there is a conflict between their personal interests and those of the person who lacks capacity. For example, if the deputy, or a member of their family, wishes to purchase a property belonging to the person who lacks capacity, this may need to be authorised by the court. A power in a court order appointing the deputy that authorises them to take decisions that the registered proprietor is unable to take in relation to their entire estate, including the ability to buy and sell property, does not override this principle. If a deputy is concerned that there may be a conflict of interest they should contact the Office of the Public Guardian who may be able to provide further guidance.

A deputy cannot be given power to act on behalf of a person who lacks capacity in respect of trust property (section 20(3) of the Mental Capacity Act 2005). Where a person who lacks capacity is a joint proprietor/trustee a deputy may not make the disposition on behalf of the person who lacks capacity in conjunction with the other trustee(s) without an order of the Court (section 22(1) of the Law of Property Act 1925). A new trustee should be appointed in place of the person who lacks capacity - see One transfer used and Two transfers used for how to proceed.

Alternatively, an order of the court in favour of a deputy under section 18(1)(b) of the Mental Capacity Act 2005 (not section 18(1)(j), which would operate on the beneficial interest only) would appear to enable the deputy to transfer the beneficial interest of the person lacking capacity and, jointly with any other co-proprietor/trustee(s), the legal estate.

There is no prescribed form of execution but practice guide 8: execution of deeds contains an example of an acceptable form of execution. Any form of attestation used must satisfy section 1(3) and 1(4) of the Law of Property (Miscellaneous Provisions) Act 1989.

You can find the following guidance on the HM Courts & Tribunals Service website.

11.2 Acquisition of land on behalf of a person lacking capacity

Any transfer should be to the person lacking capacity unless a court order authorises the deputy to purchase the property in their own name.

A copy of the order authorising the purchase is required. This may be a separate order for purchase or such authorisation may be contained in the order appointing the deputy. If the order appointing the deputy does not give the deputy power to purchase property on behalf of the person lacking capacity, a separate court order will be required. Note that an order made under the Mental Capacity Act 2005 giving the deputy general authority to act on behalf of the person lacking capacity includes (unless otherwise qualified in the order) the necessary power.

Where the property will be in the sole ownership of the person lacking capacity, the deputy may apply in form RX1 for a restriction in standard Form RR. This will prevent a disposition of the land or registered charge except under an order of the court under the Mental Capacity Act 2005.

12. Disposals by a guardian appointed for a missing person pursuant to the Guardianship (Missing Persons) Act 2017

A person who goes missing is presumed to be alive until the contrary is declared. However while they are missing their property may effectively be left ‘ownerless’ with serious implications for them and their dependants. To resolve this problem the Guardianship (Missing Persons) Act 2017 (“the Act”) provides a statutory framework by which a person (a guardian) can to be appointed by the High Court (Chancery or Family Division) to deal with the missing person’s property and financial affairs. The Act is supported by Regulations and a Code of Practice.

Where a guardian is transferring, granting a registrable lease or charging the missing person’s property, the application for registration must be accompanied by all of the following.

  • A certified copy of the court order appointing the guardian(s).
  • If a security bond is required, either (where a conveyancer lodges the application) a copy of a security certificate issued by the bond provider or a conveyancer’s certificate that such security is in place, or (on an application by a citizen) a copy of the security certificate issued by the bond provider.
  • A statutory declaration or statement of truth by the guardian confirming they have no knowledge of the appointment of any other guardian who should act with them in relation to the disposal.

If the order appointing the guardian is more than 12 months old at the time of the disposal we will also require a statutory declaration by the disponee (for example, the transferee, tenant or mortgage lender) confirming they did not at the time of completing the disposal know of any variation or revocation of the guardianship order. Please note that we require a statutory declaration in this instance as this is specifically required by section 15(3) of the Act.

Evidence of identity is not required for the guardian but the guardian and the missing person must both still be named in the evidence of identity panels of our application forms.

Please also see section 9.7 of practice guide 8: execution of deeds which suggests a form of execution that can be used where a guardian executes a deed.

13. Transfers executed by a judge or an officer of the court pursuant to a court order

The registered proprietors must be shown as the transferors as the judge is merely signing on behalf of the proprietor who will not execute the deed.

See section 10.8 of practice guide 8: execution of deeds for information on the form of execution.

14. Stamp Duty Land Tax or Land Transaction Tax evidence involving multiple properties

14.1 Stamp Duty Land Tax

In most cases where there are multiple properties, the Land Transaction Return Certificate (SDLT5) will only show the first property address for any transaction. Where there are multiple addresses you must also lodge copies of the related Land Transaction Return Certificate Schedule (SDLT5(CS)).

On occasions HM Revenue & Customs may use a list supplied by a solicitor as the basis for the schedule. They will endorse the schedule with an official stamp and the Land Transaction Return certificate number when they do this. You should lodge this in addition to the SDLT5.

14.2 Land Transaction Tax

In most cases where there are multiple properties, the Land Transaction Tax (LTT) certificate(s) should contain the full list of properties and/or title numbers included in the transaction.

15. Applications involving an overseas entity

When preparing an application involving an overseas entity you should consider whether this is caught by the Economic Crime (Transparency and Enforcement) Act 2022. You will find some information about overseas entities, the Act and information we require in practice guide 78: overseas entities. Please also note that certain prescribed forms were amended on 1 August 2022 by the Land Registration (Amendment) Rules 2022 to allow you to provide information we need.

16. Things to remember

When completing transfer forms, you should:

  • use the correct form for your transaction
  • check that it complies with the format specified by rules 210 and 211 of the Land Registration Rules 2003
  • leave operative words unamended
  • make sure all relevant parties executed the deed correctly
  • pay all the correct fees

We only provide factual information and impartial advice about our procedures. Read more about the advice we give.