HMRC Datalab datasets: Stamp Duty Land Tax

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
band Price band
constant constant
gor_la_code5 GOR Local Authority code
mon Month
newlease New lease
price Price
quarter Quarter
res Type of property (residential, non-residential)
yr Year

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Published 14 November 2014
Last updated 17 April 2019 + show all updates
  1. Updated years of data availability.

  2. Updated years of data availability.

  3. First published.