File sdlt returns

Question 46 — vendor 2 surname or company name You must answer this question if there is more than one vendor.

Enter the surname family name or the company name of vendor 2. If the name of vendor 2 is longer than this, use abbreviations. Question 47 — vendor 2 first name Only answer if vendor 2 is an individual. The purchaser Question 49 — National Insurance number of purchaser 1 You must answer this question if the purchaser is an individual who has a permanent National Insurance number.

Question 50 — VAT registration number If you did not answer question 49 you must answer 50 or Make sure the number you provide is a valid VAT registration number, it should: be 9 digits long, for example have no alpha characters not start with 00 Do not answer this question if there is no VAT registration number, leave this field blank and go to question Question 51 — if purchaser 1 is a UK company you must provide a UK company or partnership UTR If you did not answer questions 49 or 50 you must answer Question 51 — second part Answer this question only if you did not answer question 49, 50 or the first part of For an individual who does not have a permanent National Insurance number, enter one of the following: non-UK tax reference number passport number driving licence number ID card number For a non-individual, you can either enter a company registration number issued by Companies House or if you do not have this a non-UK tax reference.

Question 51 — third part Enter the country where the reference number was issued. Do not answer this question if you answered either questions 49, 50 or the first part of Question 52 — first part, number of purchasers included You must answer this question. Enter the number of purchasers. Question 52 — second part, are any of the purchasers non-UK resident?

Question 52 — third part, are any of the purchasers a UK resident close company controlled directly or indirectly by non-UK residents? Question 52 — fourth part, are you claiming Crown employment relief? Question 54 — purchaser 1 — surname or company name You must answer this question.

Enter the surname family name or the company name of the purchaser. Note: where purchaser 1 is a bare trustee — a trustee with no independent authority acting on behalf of a beneficial owner, enter the beneficial owner if purchaser 1 is a company, use the name of the beneficial owner Form SDLT4 must also be completed if purchaser 1 , or any one of the purchasers, is a company.

Question 55 — purchaser 1 — first names You must answer this question if purchaser 1 is an individual. If the name of purchaser 1 is longer than the space provided, use abbreviations. Question 56 — purchaser 1 — address You must answer this question. Question 57 — is purchaser 1 acting as a trustee? Question 58 — give a daytime telephone number Enter a telephone number that purchaser 1 can be contacted on during office hours. Question 59 — are the purchaser and vendor connected?

Examples include: a husband, wife or civil partner brother or sister, his or her ancestors and lineal descendants business partners and their relatives a person and a company that they control 2 companies controlled by the same person More information about linked transactions and connected persons is in SDLT for linked purchases and transfers.

Question 60 — to which address shall we send the certificate? Question 61 — I authorise my agent to handle correspondence on my behalf You must answer this question if an agent is acting on your behalf.

Question 68 — purchaser 2 surname or company name You must answer this question if there is more than one purchaser. Enter the surname family name or the company name of purchaser 2. If the name of purchaser 2 is longer than the space provided, use abbreviations. Question 69 — purchaser 2 first name Answer this question if purchaser 2 is an individual.

Question 70 — purchaser 2 address You must answer this question if you answered question Question 71 — is purchaser 2 acting as a trustee? Additional supplementary returns Question 72 — how many supplementary returns have you enclosed with this return?

Declaration Question 73 — declaration Signing the form for a client You may complete the return on behalf of a client but the purchaser is responsible for the information given in the SDLT return and in any supplementary forms or schedules.

Who can sign the form for a client? Contents Print this page. Is this page useful? Maybe Yes this page is useful No this page is not useful. Thank you for your feedback. Report a problem with this page. What were you doing? What went wrong? Email address. A building used or suitable for the use of a dwelling, or is in the process of being constructed to use as a dwelling The garden or grounds of such building, including structures on the garden or grounds An interest or right in or over land that benefits a dwelling, for example a right of way to access the dwelling.

Is where the purchase of a residential property results in you owning more than one residential property? Different rules apply to different parts of the UK England, Wales and Northern Ireland — use code F for an acquisition of any freehold interest in land where no lease is involved Scotland — use code F for every acquisition of ownership of land except where the freehold or ownership of land is subject to a lease, in which case code A applies.

Use code A for the acquisition of all interests where there is a lease involved, except the grant of a new lease or a replacement lease. Freehold in Scotland ownership subject to one or more leases each reserving a ground or nominal rent. Other relief including seeding relief. SDLT precompletion transactions rules. Enter the amount of tax based on the total chargeable consideration shown in box 10 For linked transactions — use the amount entered in the second part of question Enter here the total of these calculations in respect of all linked leases.

Contents Who is likely to be affected General description of the measure Policy objective Background to the measure Detailed proposal Monitoring and evaluation Further advice Print this page.

General description of the measure The measure reduces the time limit that purchasers have to file a SDLT return and pay the tax due from 30 days to 14 days. Policy objective Shortening the time limit to file the SDLT return and pay the tax due will not change liabilities for the purchaser, but it will improve the efficiency of the SDLT system.

Background to the measure At Autumn Statement , the government announced that the time limit for filing a SDLT return and paying any tax due would be reduced from 30 days to 14 days during to Draft legislation was published for consultation on 6 July Detailed proposal Operative date The 14 day time limit for filing a SDLT return and paying the tax due will apply to land transactions with an effective date on or after 1 March Section 87 contains provisions for charging interest on unpaid tax.

These are: section 80 2 which requires a return in cases where the consideration for a purchase was uncertain or contingent on a future event and the contingency ceases or consideration is ascertained section 81A 1 which, in consequence of later linked transaction, requires a return for an earlier transaction Schedule 17A paragraphs 3 3 , 4 3 and 8 3 , which requires returns in relation to certain types of leases There are also provisions that require a further return to be filed, where as a result of a later event, further tax becomes due.

These are: section 80 2 in relation to a contingency that ceases or consideration that is ascertained sections 81 1 , 81 A and 81ZA , where certain reliefs are withdrawn section 81A 1 in relation to linked transactions Schedule 6B paragraph 6 3 a which concerns an event that occurs after a claim to multiple dwellings relief Schedule 17A paragraphs 3 3 , 4 3 and 8 3 which concern cases involving certain types of leases These further returns are submitted in the form of a letter.

Therefore revisions will be made to: section 76 1 : return for a notifiable land transaction section 80 2 : return in cases where contingency ceases or consideration is ascertained section 81A 1 : where in consequence of later linked transaction, a return is required for an earlier transaction schedule 17A paragraphs 3 3 , 4 3 and 8 3 : returns in relation to certain types of leases The current 30 day filing and payment time limit will continue to apply where a further return is required.

Economic impact These figures are set out in Table 2. Impact on individuals, households and families This measure is likely to directly affect fewer than individuals and households per year, who file their own SDLT returns without using an agent. The measure is not expected to impact on family formation, stability or breakdown. Equalities impacts It is not anticipated that there will be any impacts on groups with protected characteristics. Impact on business including civil society organisations This measure will affect approximately 20, businesses, including small and micro businesses who are mainly licenced conveyancers and solicitors.

There is no impact on civil society organisations. Other impacts Other impacts have been considered and none have been identified. Monitoring and evaluation HMRC will continue to review how the policy on filing and payment time limits operate in practice, through review of correspondence with taxpayers and their agents, and liaison with stamp taxes practitioners.

Guidance Stamp Duty Land Tax: transactions that don't need a return. Print this page. Explore the topic Stamp duty and other tax on property. Is this page useful? Maybe Yes this page is useful No this page is not useful. Thank you for your feedback.

Report a problem with this page. What were you doing? This change was preceded by a government consultation. Read our response to the consultation from May Relief for first-time buyers was extended to purchases of qualifying shared ownership property where the purchaser chooses not to make a market value election but to pay SDLT in stages.

Relief will also apply to the rental payments. The time limit for claiming a repayment of SDLT was extended for buyers who pay the higher rates for additional dwellings HRAD on the purchase of a property which they intend to be used as a main home, and who later sell their previous main home.

As confirmed in the autumn Budget, the time limit to file an SDLT return and pay the tax due reduced from 30 days to 14 days, for all transactions on or after 1 March Disclosure of tax avoidance schemes. SDLT calculator. Stamp duty and other tax on property. Stamp duty land tax. Stamp duty land tax SDLT is a tax payable by the purchaser on land transactions.

Expand all. How much is payable. SDLT has become a tax with complex rules about the scope, rates and reliefs. Residential property Where a UK resident individual buys their only residential property to occupy themselves, the thresholds and rates applicable are relatively straightforward, as follows. A land transaction is chargeable to SDLT unless an exemption or relief applies.