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HMRC internal manual

Stamp Duty Land Tax Manual

Processing - what forms to use to notify a land transaction: contents

From April 2015 SDLT will no longer apply to land transactions in Scotland. These will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

  1. SDLTM60010
    General guidance
  2. SDLTM60050
    Which paper form should be used to notify your transaction
  3. SDLTM60100
    Where to send the land transaction return
  4. SDLTM60160
    Scottish transactions
  5. SDLTM60210
    Supplementary information: Forms SDLT2, SDLT3 and SDLT4
  6. SDLTM60215
    Multiple property transactions
Stamp Office queries and customer responses
  1. SDLTM60220
    Forms SDLT8/8A: Further information/tax required to allow certificate issue
  2. SDLTM60250
    Form SDLT12/12A: Request for payment of underpaid tax
  3. SDLTM60300
    Misdirected responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests
  4. SDLTM60400
    Customer requests for information or assistance
  5. SDLTM60500
    Misdirected items
  6. SDLTM61000
    Forms and letters in the Stamp Duty Land Tax processing series
Further guidance for completing forms SDLT1, SDLT3 and SDLT4
  1. SDLTM62030
    Transactions that do not need to be notified
  2. SDLTM62040
    Further guidance for questions 1 and 16 SDLT1, type of property or lease
  3. SDLTM62045
    Further guidance for questions 1 and 16 SDLT1, guidance for completion of Schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on form SDLT1
  4. SDLTM62047
    Further guidance for questions 1 and 16 SDLT1, when to use the schedules 1 and 2
  5. SDLTM62050
    Further guidance for question 2 SDLT1, description of transactions
  6. SDLTM62070
    Further guidance for question 4 SDLT1, effective date
  7. SDLTM62080
    Further guidance for question 13 SDLT1, linked transactions
  8. SDLTM62085
    Further guidance for question 13 SDLT1, linked transactions, examples
  9. SDLTM62290
    Further guidance for question 26 SDLT1, number of properties
  10. SDLTM62320
    Further guidance for question 29 SDLT1, local authority numbers
  11. SDLTM62325
    Further guidance for question 29 SDLT1, Scottish local authority numbers
  12. SDLTM62360
    Further guidance for question 33 SDLT1, plan of land
  13. SDLTM62520
    Further guidance for questions 49, 50 and 51 SDLT1
  14. SDLTM62770
    Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved
  15. SDLTM62780
    Further guidance for question 1 SDLT4, if the transaction is part of the sale of a business what does it include