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HMRC internal manual

Stamp Duty Land Tax Manual

Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

You must answer this question. See SDLTM30100 

Transactions are ‘linked’ if they form part of a single scheme, arrangement or series of transactions between the same vendor and purchaser or, in either case, persons connected with them.

If this transaction is linked to any other(s) answer ‘Yes’ and enter the total amount paid for all the linked transactions including any VAT. If it is not linked to any other transaction you must answer ‘No’ and leave the rest of question 13 blank.

There are two methods of notifying linked transactions:

(i) a single form SDLT1 plus the appropriate supplementary forms

This method may be used for linked transactions that:

  • all come within the same code at question 2, either A, F, L or O and
  • each have the same effective date, and
  • have identical purchasers and identical vendors, and
  • at question 9 of the SDLT1:

    • are not claiming any reliefs at all, i.e. ‘no’ in the first part of
    • question 9, or,
    • are all claiming the same relief in part two of question 9.

To notify linked transactions all within code F or code O at question 2 on a single SDLT1:

  • enter details of the first transaction on form SDLT1
  • show the total consideration paid for all linked transactions at both questions 10 and 13 part 2
  • show the total amount of tax payable on all the transactions at question 14
  • Show the total number of properties being notified at question 26
  • Give address details of the first transaction at questions 27 onwards
  • notify details of the other linked transactions on supplementary form(s) SDLT3

To notify linked transactions all within code A at question 2 on a single SDLT1:

  • enter details of the first transaction on form SDLT1, including the section ‘About Leases’, questions 16 to 21
  • show the total consideration for all the linked transactions at question 13 part 2, this should be the same amount notified at question 10
  • show the total amount of tax payable on all transactions at question 14
  • Show the total number of properties being notified at question 26
  • Give address details of the first transaction at questions 27 onwards
  • enter the details of the other linked transactions on supplementary form(s) SDLT4

To notify linked transactions all within code L at question 2 on a single SDLT1:

  • Leave questions 10 and 11 of form SDLT1 blank
  • enter details of the first transaction on form SDLT1, including the section ‘About Leases’, questions 16 to 25
  • show the total premium paid for all linked transactions at SDLT1 question 13 part 2, but if no premium applies, enter 0  
  • show the total amount of tax for all transactions at SDLT1 question 14
  • Show the total number of properties being notified at question 26
  • Give address details of the first transaction at questions 27 onwards
  • Notify the other linked transactions on supplementary form(s) SDLT4, taking care to complete questions 22 to 25 (with 0 if not applicable).

(ii) a separate form SDLT1 for each linked transaction

This method must be used if at least one of the following applies. You have linked transactions that

  • do not fall within the same code for question 2 and 3 of the SDLT1
  • do not share the same effective date
  • do not have both identical purchasers and identical vendors (for example because of the connected persons rules)
  • are claiming a relief in respect of one or more transactions but not for all
  • are claiming different types of relief requiring different codes at question 9 part 2.

To notify linked transactions on separate forms SDLT1:

  • on each SDLT1 show the consideration only for the transaction notified
  • at question 10 for codes A, F or O, 
  • at question 22 and/or 23 for code L  
  • on each SDLT1 show the total consideration other than rent for all linked transactions at question 13 part 2 (for code L cases where there are no premiums, enter ‘’.)
  • calculate the tax on the figure notified at question 10 by using the rate of stamp duty land tax appropriate to the figure shown at question 13 part 2
  • at question 14 show the amount of tax payable only for the transaction reported on the individual SDLT1

Apportionment of the chargeable consideration: if a single price was negotiated and paid for all the linked transactions that price should be apportioned between each of the transactions on a just & reasonable basis.

There is no need to obtain professional valuations for this purpose. The purchaser may estimate their own apportionment of the value appropriate to each transaction it is advisable that evidence is retained to show how the apportionment was arrived at should enquiries be opened into the returns at a later date.

For details of connected persons see Section 1122 Corporation Tax Act 2010.