Top 5 FAQ's

For further information on Stamp Duty Land Tax please go to the SDLT Manual

Q. Does the £5 fixed stamp duty charge still apply to duplicate & counterpart documents?

A. The £5 fixed stamp duty charge on duplicate and counterpart documents only applies to land transactions that occurred before 01/12/2003. If the transaction is dated after 01/12/2003 then the £5 fixed charge does not apply under the legislation listed below:

Legislation: Original documents S.125(5) F.A.2003
  Duplicates & Counterparts S.I.2816 para 9

Q. What forms do I have to use to notify the purchase of 6 or more properties under one transaction?

A. To notify a transaction (same purchaser & vendor and effective date), comprising of 6 or more properties you must complete the following forms: -

Where Code L is used at Box 2 on the SDLT 1

  • Form SDLT 1 with multiple SDLT 4s should be used in conjunction with the SDLT 6 Guidance notes. [We do not supply a spreadsheet to notify multiple new leases]

Where Codes A, O or F are used at Box 2 on the SDLT 1

If you are transferring 6 or more properties (Box 26) on a single SDLT 1 you can submit your return in the conventional way with additional supplementary forms. Alternatively you may submit the land transaction return with an ‘SDLT 1 box 26 properties spreadsheet’ which may be used as a replacement for multiple SDLT 3 / 4 forms. These spreadsheets are available from Birmingham Stamp Office. Please email a copy of the ‘SDLT box 26 properties’ spreadsheet when forwarding your return to Birmingham Stamp Office as this will help in processing your certificate more efficiently. Please ensure that the number of properties listed on the schedule tally with the figure inserted in box 26.

Please Note, that a schedule is compulsory for transactions that involve 100 or more properties.

Once completed the land transaction return (SDLT 1), supplemental form (s) and schedule (s) should be forwarded to Birmingham Stamp Office.

Please Note: The Schedules for under/sub leases should be used where code A is inserted at Box 2 of the SDLT 1. It should not be used as an ‘SDLT Box 26 properties’ spreadsheet substitute in any circumstances. See Guidance for completion of Schedules.
A hard copy of both spreadsheets, if applicable, should accompany the SDLT 1 when notifying the transaction.

Q. I have received an SDLT8 notice, requesting further information, can I as the agent / solicitor, complete and sign it on behalf of my client and send it in?

A. Practitioners or clients may fax through completed SDLT 8s to the office shown at the top of the form. Stamp Taxes will now accept SDLT8s from agents/solicitors who are authorised by their clients to act on their behalf without the need for the clients/customers signature(s) on the SDLT 8 form. Fax numbers can be obtained from the Helpline our website.

Where an SDLT8 is received, it is important that you return the notice as soon as possible as a certificate (SDLT5) will not be issued until we receive the information.

Please see 'Circumstances in which an SDLT8 letter will be issued', which contains a list of common errors.

Q.When completing the SDLT 1 for a transaction that includes residential and commercial properties, what code should I insert in 'Box 1' (Type of Property) and what code should be inserted for this question when completing the supplementary forms SDLT3 and the new SDLT4?

A. When notifying a transaction that involves residential and commercial properties, it is important to note the following; if not carried out there will be delays in receiving your certificate:

  • Code '02' for 'Mixed' should be inserted in 'Box 1' of the SDLT1 (Type of Property)
  • Code '02' for 'Mixed' should also be inserted for this question when completing the supplementary forms SDLT3 and the new revised version SDLT4?

N.B. Indeed, it is important to note that whichever code is used in 'Box 1' (Type of property) should be carried through to the Supplementary forms.

Example

  • The transfer of 7 residential properties under the one transaction.
  • This is deemed to be a commercial transaction because there are 6 or more properties under the one transaction.
  • Code '03' for 'non-residential' will be entered in 'Box 1' of the SDLT1 Return
  • The same 'non- residential' code '03' must be entered in 'Box1' of the six SDLT3s; even though they are all residential properties.

Q. When is it appropriate to use the SDLT60 (Self-certificate)?

A. It is no longer necessary to complete either a Land Transaction Return (form SDLT 1) or self-certificate (form SDLT 60) if the transaction is below the new notification threshold.