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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Processing: Multiple property transactions

Special arrangements that are offered to customers making multiple acquisitions of property.

The purchaser or their agent is encouraged to contact the Stamp Office Helpline on 0300 200 3510 before the land transaction return is prepared.

The Helpline will provide initial advice and may refer the caller to the Birmingham Stamp Office if necessary.

If more than 100 properties are involved they may suggest that some of the information is sent in schedular format rather than multiple SDLT3s or SDLT4s.

The schedule can be obtained via e-mail from the Birmingham Stamp Office.

The precise form of the schedule will depend on the nature of the interests being acquired and how they should be coded.

Copies of the schedular information will be required both on paper accompanying the SDLT1 and in electronic format. This will to help reduce the time taken to produce the certificate for the transaction.

It may also be suggested that callers liaise with the land registry to establish their minimum requirements for any transaction in advance of submitting their return.

* when ‘’No’’ is entered at box 27 on the SDLT1, the Birmingham Stamp Office will issue a single certificate, supported by a list detailing the properties included in the customers schedule
* a tick in the ‘’Yes’’ box at question 27 will result in the Birmingham Stamp Office producing separate certificates for each property. This may prove time-consuming in certain circumstances where many certificates are requested