Use the SDLT3 form when the transaction involves more than one property. Fill in form SDLT1 and SDLT3 for each additional property. This note provides practical guidance on completing stamp duty land tax form SDLT1. Free Practical Law trial. To access this resource, sign up for a free, day. Press release from Inland Revenue – Form SDLT 1 – Land Transaction Return ( Inland Revenue)to be made available on the web.
|Published (Last):||18 March 2014|
|PDF File Size:||7.82 Mb|
|ePub File Size:||5.99 Mb|
|Price:||Free* [*Free Regsitration Required]|
Question 68 – fom 2 surname or company name You must answer this question if there is more than one purchaser. You can appeal against a penalty if you could not file your return by the deadline because of an unusual event that was either unforeseeable or beyond your control.
Stamp Duty Land Tax online and paper returns
Use a separate row for each line of the address making sure the house or building number and postcode are entered in the relevant fields. Enter the end date shown in the lease. Additional supplementary returns Question 72 – how many supplementary returns have you enclosed with this return? You can still amend your return after HMRC has started a compliance check but your amendment cannot take effect until after the check is finished. Question 19 – rent-free period You must answer this question if you entered code A or L at question 2.
Give the VAT registration number. Question 33 – is a plan attached? Question 28 – address or situation of land You must answer this question. To view this licence, visit nationalarchives. Question 36 – surname or company name You must answer this question.
If the transaction involves more than properties, complete a separate schedule for the rest of the properties. Check sdlt11 the number of SDLT2s enclosed is consistent with the information you entered at question Thank you for your feedback. A general form of authority may not be enough for us to process the refund.
If the title is more than 6 letters, use abbreviations, for example forrm Captain as Capt. Enter values in whole pounds sterling. You only need to complete for an individual. Check Stamp Duty Land Tax rates and thresholds. Calculate the amount of tax due based on the NPV at question Question 61 – I authorise my agent to handle correspondence on my behalf You must answer this ddlt1 if an agent is acting on your behalf.
If the purchaser is a company the address of the registered office should be shown. If there is no VAT leave blank. If vendor 1 is a limited company enter the address of the registered office. A National Insurance number will look something sddlt1 this, QQ 12 34 56 A and can be found on payslips sdltt1 work or any letter from the Department for Work and Pensions or Jobcentre plus. Enter the DX number on the first line and enter the exchange location followed by the number on the second line, for example: Changes where you need to write to the Stamp Duty Land Tax Officeand send a copy of the contract include:.
If the transaction has a large number of properties or there are multiple sellers or buyers, you can still file the return online.
Guide to completing form SDLT1 | Practical Law
Question 7 – is any land exchanged or part-exchanged? If there are more than 2 purchasers you must complete a supplementary form SDLT2 for each additional purchaser not entered on the SDLT1 purchasers 3, 4, 5 and so on. Question 50 – VAT registration number If you did not answer question 49 you must answer 50 or Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page?
If you answered this question go straight to question Question 5 – are there any restrictions, covenants or conditions affecting the value of the interest transferred or granted? If there are multiple addresses or more than one seller or buyer your paper transaction may need extra forms. Only answer this question if the vendor is represented by an agent.
SDLT precompletion transactions dslt1. Question 27 – where more than one property is involved, do you want a certificate for each property? You must include a valid local authority code or HMRC will reject your return.
Enter the forrm date under the lease and complete the schedule if more than one lease. Solicitors or legal conveyancers can firm your return online and pay any tax due once we:. Enter the start date as shown in the lease forn if in the future, please enter the dslt1 date. The table below shows you when you should complete supplementary forms. 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.
If you answered the second part question 51 you also need to answer the third part of question If vendor 1 is a company or partnership, go to question The answer to this question will normally be the purchase price. Question 30 – title number, if any If the property is registered give the title number.
If not go to question If you do not think you should pay interest, have been charged too much, or want a full interest breakdown, write to:.