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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

These forms detail the supplementary information required in respect of certain land transactions set out below and must be completed and submitted with the land transaction return.

  • form SDLT2 is required where there are more than two vendors and/or two purchasers
  • form SDLT3 is required where more than one property is included in the transaction and question 2 of the SDLT1 is code F or where the address of the property does not fit on the form SDLT1. If your transaction comprises of 6 or more properties please see SDLTM60215 for further guidance
  • form SDLT4 is required in any of the following circumstances (see SDLT4 Guidance Notes (HMRC website) (external users can find the guidance at htpp://)

    • the purchaser is a company
    • the transaction is part of a purchase of a business
    • a post transaction ruling has been received
    • any part of the consideration is contingent
    • arrangements have been made with HM Revenue & Customs to pay the tax in instalments
    • the transaction is the grant of a new lease
    • where question 2 of SDLT1 is L or A and question 26 is greater than 1

Any forms SDLT2, SDLT3 or SDLT4 submitted with the relevant SDLT1 are image scanned at the Rapid Data Capture Centre (RDC) Netherton before being sent to a Stamp Office.

Once received in the Stamp Office the details will be added manually to the transaction details from the form SDLT1 already held on the computer system.

Information from any of the above forms cannot be entered into the computer system until the corresponding form SDLT1 has been scanned and the data captured.