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HMRC internal manual

Stamp Duty Land Tax Manual

Further guidance for questions 1 and 16 SDLT1, when to use the schedule

From 1 March 2019, the two schedules described below no longer need to be completed. Instead, only one schedule will need to be completed. This new schedule is to be used whenever the transaction notified on the SDLT1 relates to a non-residential or mixed interest and is either the grant of a head lease or the sale of a freehold subject to a lease(s). This new schedule will only require details of non-residential tenancies and will only require: 1) Tenant name; 2) Property address; 3) Start date of lease; 4) End date of lease. A link to this new schedule will be available by 1 March 2019.

 

Up to the end of February 2019 you need to use the schedules for under/sub leases to provide details of tenancies notified on the SDLT1. They are only required when there is a grant of a headlease or a transfer of a freehold subject to more than one lease. Where there is a transfer of a freehold subject to one lease the lease details should be entered at questions 16 to 21 of the SDLT1 or 1.16 to 1.21 online. If there is more than one lease only one should be entered at questions 16 to 21 of the SDLT1 or 1.16 to 1.21 online and all others should be shown on the schedule.

Only one schedule should be completed for each property notified on the SDLT 1.

Schedule 2 (PDF6K) (external users can find the PDF at ) should be used when the property is non-residential or mixed.

At the top of each schedule there is space for you to provide the following references which are required to link the schedule with the SDLT1 notification.

  • relevant local authority code (see field 29 on SDLT1 or 1.29 online)
  • unique transaction reference number (see bottom of page 2 of the paper SDLT1)
  • National Land and Property Gazetteer Unique Property Reference Number (see field 31 on SDLT1 or 1.31 online).

Guidance for schedule - columns 1 to 5:-

Column Heading Guidance
1 Tenant name Give the name(s) of the tenant(s). Surname (family name) and first name of an individual or company name
2 Property address Give the full address including postcode of the property concerned, to include the flat, floor or unit number
3 Start date of lease Provide the end date of the tenancy in DD/MM/YYYY format
4 End date of lease Provide the end date of the tenancy in DD/MM/YYYY format
5 Current Rent Give the rent payable under the lease terms at the effective date of the transaction - excluding VAT and service charges

 

Guidance for Schedule 2 only fields columns 6 to 9:-

Column Heading Guidance
6 Type of property Say whether the property is residential, non-residential or mixed use
7 Area of Agricultural or Development land If appropriate give the area of the land in either square m2etres or hectares (to 3 decimal places)
8 Date of next rent review If there is provision for the rent to be reviewed, give the date of the first review after the effective date of the transaction notified
9 Date of break clause If the contractual term can be broken by either the landlord or the tenant, give the date on which the break could first operate after the effective date of the transaction