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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

This is question 33 on the paper SDLT1, question 8 on the paper SDLT3 and question 14 on the paper SDLT4. It will be described as 1.33 if the option to show the question number has been selected on the HMRC online system or software from your IT supplier.

Indicate “Yes” or “No” as appropriate.

You must provide a plan for all transactions involving land that is not covered by a postal address.

Make sure that the scale is shown on the map supplied or the map is endorsed ‘Not to Scale’ if this is the case. You must show the plan itself or on its reverse the reference number of the return, the address or description of the land and the local authority code.

You can send a copy of the plan with your SDLT return. Or, for transactions in England, Scotland and Wales, you can send the plan electronically by email to the Valuation Office (email address is “”). Please include details of the UTRN, the address or description of the land, and full contact details for any enquiries.

In Scotland, if there is no Ordnance Survey plan available for unregistered land, provide the written description or any other plan submitted as part of the application for first registration.