Details of datasets held in the HMRC Datalab relating to Stamp Duty Land Tax returns from 2003 to 2018.
This dataset contains Stamp Duty Land Tax (SDLT) transaction level data for 2003 to 2018. HMRC have now also implemented partial postcode information so that the location of transactions can be determined to a greater degree of accuracy.
SDLT dataset for financial years 2003/04 to 2017/18
|Variable name||Description Notes|
|CALC_TAX_NPV_AMT||Calculated NPV tax due for lease element of transaction. Summary for all leases. Applies to leases only. Note the lease indicator is where the variable trans_desc_code=L|
|CALC_TAX_PREM_AMT||Calculated Premium Tax due for lease element of transaction. Summary for all leases. Applies to leases only.|
|CALC_TAX_TOT_AMT||Core SDLT calculated Tax Due for whole transaction (Applies to Conveyance). Warehouse calculated tax due for whole transaction (applies to leases).|
|CERT_ISSUED_DATE||The date that the certificate was issued. This is the date that the agent acting on behalf of the purchaser completes the minimum set of fields on the return.|
|EFF_TRANS_DATE||Effective transactions date. For the majority of transactions this is the completion date of the sale.|
|GOR_NAME||Government Office region name.|
|LOCAL_AUTH_CODE||The code of the local authority the property belongs, as provided on SDLT Form.|
|PARLCON_NAME||Parliamentary constituency name.|
|RELIEF_AMT||The partial or full amount of relief granted on this transaction.|
|RELIEF_CODE||2 digit code to describe Relief type being claimed.|
|TOT_CONSID_AMT||The total consideration or value for money’s worth, including VAT paid for the transaction reported in the transaction. Yes, though VAT is only paid on some commercial transactions.|
|TOT_ENCLOSED_AMT||Amount of payment enclosed with this notification. This can include Stamp Duty Tax and also interest and penalty amounts that may be due.|
|TOT_NPV_AMT||The SUM of all amounts of Net Present Value (NPV) upon which Stamp Duty Tax is calculated. NPV is calculated by applicant based upon formula as shown in Schedule 5 of Finance Act 2003.|
|TOT_NPV_TD_AMT||The SUM of Stamp Duty Tax due on the NPV amount. Calculated by the applicant.|
|TOT_PREM_PAID_AMT||The SUM of the amounts of capital sum paid by the tenant for the grant of the leases.|
|TOT_PREM_TD_AMT||The SUM of Stamp Duty Land Tax due on the premium for new leases. Calculated by the applicant. Effectively what the applicant thinks they should pay on the price part of a new lease.|
|TOT_TAX_DUE_AMT||Amount of Stamp Duty Tax due as calculated by the applicant based upon the total chargeable consideration.|
|TRANS_DESC_CODE||A code to describe the type of transaction (assignment of leases, conveyance/transfer, lease, other).|
|TRANS_IND||An indicator to show the overall property type of the transaction (residential, mixed, non-residential).|
|TRANS_REF_NO||A unique reference assigned by SDLT Core to each Notification received.|
|abs_relief_amt||Absolute relief amount|
|gor_la_code5||GOR Local Authority code|
|res||Type of property (residential, non-residential)|
The HMRC Datalab
The HMRC Datalab allows approved researchers to access de-identified HMRC data in a government accredited secure environment.
Read more about the HMRC Datalab.