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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties

This is question 26 on the paper SDLT1. It will be described as 1.26 if the option to show the question number has been selected on the HMRC online system or software from your IT supplier.

You must answer this question.

Show how many properties, that is:

  • separate chargeable interests
  • separate plots of land, or
  • separate interests to be registered

that are being acquired or leased by the purchaser in this transaction. This will determine the number of certificates received if requested at question 27 (1.27 online). Examples are given below. Use figures only, e.g. 2 not TWO.

The transfer of a freehold or a lease or the grant of a new lease of a single building or plot of land under multi-occupation, such as an office block, block of flats, shopping mall or industrial estate. If this transaction is for the transfer of only one chargeable interest, enter 1.

For the transfer of a freehold or the grant of a new lease, if any part or parts of the property are subject to one or more leases at the effective date of the transaction, provide a separate schedule of these leases.

Examples for paper notification only

Three separate areas of land forming part of Home farm are sold in a single freehold transaction. This is treated as 3 properties. For paper notification a separate form SDLT3 must be completed for each of the other 2 properties. But on the sale or grant of a lease, or the sale of a freehold subject to leases, for the same 3 areas of land, for paper notification a separate form SDLT4 must be completed for each of the other 2 properties.

Where transactions are linked and you, if you are using one form SDLT1 and supplementary forms to return transactions of the same kind, show here the total number of properties for all linked transactions.

If each of the linked transactions is returned on a separate SDLT1, show the number of properties for the transaction entered on this SDLT1; do not enter the total number of properties for the linked transactions.

If the transaction involves more than one registered title you will require either separate certificates or a schedule showing all the titles. Each title must be individually identified:

  • the first title on this SDLT1 - questions 28 to 33
  • if question 2 is F or O subsequent titles go on forms SDLT3, questions 1 to 9
  • if question 2 is A or L subsequent titles go on forms SDLT4, questions 8 to 14.