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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
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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

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Revenue Scotland website @

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. It will be described as 1.29 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.

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.

For local authority codes in Scotland see SDLTM62325.

Alphabetical list of Local Authorities with codes

                     

Local Authority Code
   
## A  
Adur 3805
Allerdale 0905
Alnwick 2905
Amber Valley 1005
Anglesey, Isle of 6805
Antrim 7005
Ards 7010
Armagh 7015
Arun 3810
Ashfield 3005
Ashford 2205
Aylesbury Vale 0405
## 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
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
Blaenau Gwent 6910
Blyth Valley 2915
Bolsover 1010
Bolton 4205
Boston 2505
Bournemouth 1250
Bracknell Forest 0335
Bradford 4705
Braintree 1510
Breckland 2605
Brent 5150
Brentwood 1515
Bridgend 6915
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  
Caerphilly 6920
Calderdale 4710
Cambridge 0505
Cambridgeshire, East 0510
Cambridgeshire, South 0530
Camden 5210
Cannock Chase 3405
Canterbury 2210
Caradon 0805
Cardiff 6815
Carlisle 0915
Carmarthenshire (Carmarthen) 6825
Carmarthenshire (Dinefwr) 6828
Carmarthenshire (Llanelli) 6829
Carrick 0810
Carrickfergus 7040
Castle Morpeth 2920
Castle Point 1520
Castlereagh 7045
Central Bedfordshire 0215
Ceredigion 6820
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
Conwy 6905
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  
Dacorum 1910
Darlington 1350
Dartford 2215
Daventry 2810
Denbighshire 6830
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  
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  
Fareham 1720
Fenland 0515
Fermanagh 7075
Flintshire 6835
Forest Heath 3510
Forest of Dean 1615
Fylde 2325
## G  
Gateshead 4505
Gedling 3020
Glamorgan, Vale of 6950
Gloucester 1620
Gloucestershire, South 0119
Gosport 1725
Gravesham 2230
Great Yarmouth 2615
Greenwich 5330
Guildford 3615
Gwynedd 6810
## 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  
  Ipswich 3515
  Isle of Anglesey 6805
  Isle of Wight 2100
  Isles of Scilly 0835
  Islington 5570
  ## 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  
  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  
  Macclesfield 0630
  Magherafelt 7100
  Maidstone 2235
  Maldon 1545
  Malvern Hills 1860
  Manchester 4215
  Mansfield 3025
  Medway 2280
  Melton 2430
  Mendip 3305
  Merthyr Tydfil 6925
  Merton 5720
  Mid-Bedfordshire 0215
  Mid-Devon 1135
  Mid-Suffolk 3520
  Mid-Sussex 3830
  Middlesbrough 0734
  Milton Keynes 0435
  Mole Valley 3620
  Monmouthshire 6840
  Moyle 7110
  ## N  
  Neath and Port Talbot 6930
  New Forest 1740
  Newark and Sherwood 3030
  Newcastle-under-Lyme 3420
  Newcastle-upon-Tyne 4510
  Newham 5750
  Newport 6935
  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  
  Oadby and Wigston 2440
  Oldham 4220
  Omagh 7125
  Oswestry 3215
  Oxford 3110
  Oxfordshire, South 3115
  Oxfordshire, West 3125
  ## P  
  Pembrokeshire 6845
  Pendle 2340
  Penwith 0825
  Peterborough 0540
  Plymouth 1160
  Poole 1255
  Portsmouth City Council 1775
  Powys (Montgomeryshire) 6850
  Powys (Radnorshire) 6853
  Powys (Breconshire) 6854
  Preston 2345
  Purbeck 1225
  ## R  
  Reading 0345
  Redbridge 5780
  Redcar and Cleveland 0728
  Redditch 1825
  Reigate and Banstead 3625
  Restormel 0830
  Rhondda, Cynon, Taff 6940
  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  
  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
  Swansea 6855
  Swindon 3935
  ## 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
  Torfaen 6945
  Torridge 1145
  Tower Hamlets 5900
  Trafford 4245
  Tunbridge Wells 2270
  Tynedale 2925
  Tyneside, North 4515
  Tyneside, South 4520
  ## U  
  Uttlesford 1570
  ## V  
  Vale of Glamorgan 6950
  Vale of White Horse 3120
  Vale Royal 0635
  ## 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
  Wrexham 6955
  Wychavon 1840
  Wycombe 0425
  Wyre 2370
  Wyre Forest 1845
  ## Y  
  York, City of 2741