HMRC internal manual

Stamp Duty Land Tax Manual

Processing - what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, local authority number

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Full details can be found at the Revenue Scotland website .

Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority.  More detail can be found on their websiteSince 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority.  More detail can be found on their website  https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en

From 1 October 2014, anyone who files a return on paper (form SDLT1) must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.

This is question 29 on the paper SDLT1 (1.29 online). 

You must answer this question.

Give the number of the local authority in whose area the lead property is situated. If a property straddles a local authority boundary enter the code for either, preferably the authority into whose area most of the property falls.

A list of local authority codes is given below. It includes some authorities which no longer exist. This is to allow for late notification of a transaction so the appropriate local authority at the effective date can be shown.

This guidance also applies to question 2 of SDLT3 and question 10 of SDLT4.

Alphabetical list of Local Authorities with codes

A B C D E F G H I K L M N O P R S T U V W Y                                                 

Local Authority Code
   
## A {#A}  
Adur 3805
Allerdale 0905
Alnwick 2905
Amber Valley 1005
Antrim 7005
Ards 7010
Armagh 7015
Arun 3810
Ashfield 3005
Ashford 2205
Aylesbury Vale 0405
## B {#B}  
Babergh 3505
Ballymena 7020
Ballymoney 7025
Banbridge 7030
Barking and Dagenham 5060
Barnet 5090
Barnsley 4405
Barrow-in-Furness 0910
Basildon 1505
Basingstoke and Deane 1705
Bassetlaw 3010
Bath and North East Somerset 0114
Bedford 0205
Bedfordshire, South 0220
Belfast 7035
Berkshire, West 0340
Berwick-upon-Tweed 2910
Bexley 5120
Birmingham 4605
Blaby 2405
Blackburn with Darwen 2372
Blackpool 2373
Blyth Valley 2915
Bolsover 1010
Bolton 4205
Boston 2505
Bournemouth 1250
Bracknell Forest 0335
Bradford 4705
Braintree 1510
Breckland 2605
Brent 5150
Brentwood 1515
Bridgnorth 3205
Brighton and Hove 1445
Bristol 0116
Broadland 2610
Bromley 5180
Bromsgrove 1805
Broxbourne 1905
Broxtowe 3015
Bucks, South 0410
Burnley 2315
Bury 4210
## C {#C}  
Calderdale 4710
Cambridge 0505
Cambridgeshire, East 0510
Cambridgeshire, South 0530
Camden 5210
Cannock Chase 3405
Canterbury 2210
Caradon 0805
Carlisle 0915
Carrick 0810
Carrickfergus 7040
Castle Morpeth 2920
Castle Point 1520
Castlereagh 7045
Central Bedfordshire 0215
Charnwood 2410
Chelmsford 1525
Cheltenham 1605
Cherwell 3105
Cheshire East 0630
Chester 0605
Chester-le-Street 1305
Chesterfield 1015
Chichester 3815
Chiltern 0415
Chorley 2320
Christchurch 1210
City of Leicester 2465
City of London 5030
City of York 2741
Colchester 1530
Coleraine 7050
Congleton 0610
Cookstown 7055
Copeland 0920
Corby 2805
Cornwall 0810
Cornwall, North 0820
Cotswold 1610
Coventry 4610
Craigavon 7060
Craven 2705
Crawley 3820
Crewe and Nantwich 0615
Croydon 5240
## D {#D}  
Dacorum 1910
Darlington 1350
Dartford 2215
Daventry 2810
Derby 1055
Derbyshire Dales 1045
Derbyshire, North East 1035
Derbyshire, South 1040
Derry 7095
Derwentside 1315
Devon, East 1105
Devon, North 1115
Devon, West 1150
Doncaster 4410
Dorset, East 1240
Dorset, North 1215
Dorset, West 1230
Dover 2220
Down 7065
Down, North 7120
Dudley 4615
Dungannon 7070
Durham 1320
## E {#E}  
Ealing 5270
Easington 1325
East Cambridgeshire 0510
East Devon 1105
East Dorset 1240
East Hampshire 1710
East Hertfordshire 1915
East Lindsey 2510
East Northamptonshire 2815
East Riding of Yorkshire 2001
East Staffordshire 3410
Eastbourne 1410
Eastleigh 1715
Eden 0925
Ellesmere Port and Neston 0620
Elmbridge 3605
Enfield 5300
Epping Forest 1535
Epsom and Ewell 3610
Erewash 1025
Exeter 1110
## F {#F}  
Fareham 1720
Fenland 0515
Fermanagh 7075
Forest Heath 3510
Forest of Dean 1615
Fylde 2325
## G {#G}  
Gateshead 4505
Gedling 3020
Gloucester 1620
Gloucestershire, South 0119
Gosport 1725
Gravesham 2230
Great Yarmouth 2615
Greenwich 5330
Guildford 3615
## H {#H}  
Hackney 5360
Halton 0650
Hambleton 2710
Hammersmith and Fulham 5390
Hampshire, East 1710
Hams, South 1125
Harborough 2415
Haringey 5420
Harlow 1540
Harrogate 2715
Harrow 5450
Hart 1730
Hartlepool 0724
Hastings 1415
Havant 1735
Havering 5480
Herefordshire 1850
Hertfordshire, East 1915
Hertfordshire, North 1925
Hertsmere 1920
High Peak 1030
Hillingdon 5510
Hinckley and Bosworth 2420
Horsham 3825
Hounslow 5540
Huntingdonshire 0520
Hyndburn 2330
## I {#I}  
Ipswich 3515
Isle of Wight 2100
Isles of Scilly 0835
Islington 5570
## K {#K}  
Kennet 3905
Kensington and Chelsea 5600
Kerrier 0815
Kesteven, North 2520
Kesteven, South 2530
Kettering 2820
Kings Lynn and West Norfolk 2635
Kingston-upon-Hull (City and county) 2004
Kingston-upon-Thames 5630
Kirklees 4715
Knowsley 4305
## L {#L}  
Lakeland, South 0930
Lambeth 5660
Lancashire, West 2365
Lancaster 2335
Larne 7080
Leeds 4720
Leicester, City of 2465
Leicestershire, North West 2435
Lewes 1425
Lewisham 5690
Lichfield 3415
Limavady 7085
Lincoln 2515
Lincolnshire, North 2003
Lincolnshire, North East 2002
Lindsey, East 2510
Lindsey, West 2535
Lisburn 7090
Liverpool 4310
London, City of 5030
Luton 0230
## M {#M}  
Macclesfield 0630
Magherafelt 7100
Maidstone 2235
Maldon 1545
Malvern Hills 1860
Manchester 4215
Mansfield 3025
Medway 2280
Melton 2430
Mendip 3305
Merton 5720
Mid-Bedfordshire 0215
Mid-Devon 1135
Mid-Suffolk 3520
Mid-Sussex 3830
Middlesbrough 0734
Milton Keynes 0435
Mole Valley 3620
Moyle 7110
## N {#N}  
New Forest 1740
Newark and Sherwood 3030
Newcastle-under-Lyme 3420
Newcastle-upon-Tyne 4510
Newham 5750
Newry and Mourne 7105
Newtownabbey 7115
Norfolk, North 2620
Norfolk, South 2630
North Cornwall 0820
North Devon 1115
North Dorset 1215
North Down 7120
North East Derbyshire 1035
North East Lincolnshire 2002
North Hertfordshire 1925
North Kesteven 2520
North Lincolnshire 2003
North Norfolk 2620
North Shropshire 3210
North Somerset 0121
North Tyneside 4515
North Warwickshire 3705
North West Leicestershire 2435
North Wiltshire 3910
Northampton 2825
Northamptonshire, East 2815
Northamptonshire, South 2830
Northumberland 2920
Norwich 2625
Nottingham 3060
Nuneaton and Bedworth 3710
## O {#O}  
Oadby and Wigston 2440
Oldham 4220
Omagh 7125
Oswestry 3215
Oxford 3110
Oxfordshire, South 3115
Oxfordshire, West 3125
## P {#P}  
Pendle 2340
Penwith 0825
Peterborough 0540
Plymouth 1160
Poole 1255
Portsmouth City Council 1775
Preston 2345
Purbeck 1225
## R {#R}  
Reading 0345
Redbridge 5780
Redcar and Cleveland 0728
Redditch 1825
Reigate and Banstead 3625
Restormel 0830
Ribble Valley 2350
Ribble, South 2360
Richmond-upon-Thames 5810
Richmondshire 2720
Rochdale 4225
Rochford 1550
Rossendale 2355
Rother 1430
Rotherham 4415
Rugby 3715
Runnymede 3630
Rushcliffe 3040
Rushmoor 1750
Rutland 2470
Ryedale 2725
## S {#S}  
St Albans 1930
St Edmundsbury 3525
St Helens 4315
Salford 4230
Salisbury 3915
Sandwell 4620
Scarborough 2730
Scilly, Isles of 0835
Sedgefield 1330
Sedgemoor 3310
Sefton 4320
Selby 2735
Sevenoaks 2245
Sheffield 4420
Shepway 2250
Shrewsbury and Atcham 3220
Shropshire 3220
Shropshire, North 3210
Shropshire, South 3225
Slough 0350
Solihull 4625
Somerset, North 0121
Somerset, South 3325
Somerset, West 3320
South Bedfordshire 0220
South Bucks 0410
South Cambridgeshire 0530
South Derbyshire 1040
South Gloucestershire 0119
South Hams 1125
South Holland 2525
South Kesteven 2530
South Lakeland 0930
South Norfolk 2630
South Northamptonshire 2830
South Oxfordshire 3115
South Ribble 2360
South Shropshire 3225
South Somerset 3325
South Staffordshire 3430
South Tyneside 4520
Southampton 1780
Southend-on-Sea 1590
Southwark 5840
Spelthorne 3635
Stafford 3425
Staffordshire, East 3410
Staffordshire Moorlands 3435
Staffordshire, South 3430
Stevenage 1935
Stockport 4235
Stockton-on-Tees 0738
Stoke-on-Trent 3455
Strabane 7130
Stratford-upon-Avon 3720
Stroud 1625
Suffolk Coastal 3530
Sunderland 4525
Surrey Heath 3640
Sutton 5870
Swale 2255
Swindon 3935
## T {#T}  
Tameside 4240
Tamworth 3445
Tandridge 3645
Taunton Deane 3315
Teesdale 1335
Teignbridge 1130
Telford and Wrekin 3240
Tendring 1560
Test Valley 1760
Tewkesbury 1630
Thanet 2260
Three Rivers 1940
Thurrock 1595
Tonbridge and Malling 2265
Torbay 1165
Torridge 1145
Tower Hamlets 5900
Trafford 4245
Tunbridge Wells 2270
Tynedale 2925
Tyneside, North 4515
Tyneside, South 4520
## U {#U}  
Uttlesford 1570
## V {#V}  
Vale of White Horse 3120
Vale Royal 0635
## W {#W}  
Wakefield 4725
Walsall 4630
Waltham Forest 5930
Wandsworth 5960
Wansbeck 2930
Warrington 0655
Warwick 3725
Warwickshire, North 3705
Watford 1945
Waveney 3535
Waverley 3650
Wealden 1435
Wear Valley 1340
Wellingborough 2835
Welwyn Hatfield 1950
West Berkshire 0340
West Devon 1150
West Dorset 1230
West Lancashire 2365
West Lindsey 2535
West Oxfordshire 3125
West Somerset 3320
West Wiltshire 3925
Westminster City 5990
Weymouth and Portland 1235
Wigan 4250
Wiltshire 3915
Wiltshire, North 3910
Wiltshire, West 3925
Winchester 1765
Windsor and Maidenhead 0355
Wirral 4325
Woking 3655
Wokingham 0360
Wolverhampton 4635
Worcester 1835
Worthing 3835
Wychavon 1840
Wycombe 0425
Wyre 2370
Wyre Forest 1845
## Y {#Y}  
York, City of 2741