Stamp Duty Land Tax – Supplementary Forms - Examples

1 Stamp duty land Tax Supplementary Forms - Examples ( form SDLT1/SDLT1(ES) question 70) Check for Supplementary Forms (if any). Check that the numbers of each of the Supplementary Forms enclosed are consistent with the figures entered at questions 34 and 49 and at 26 and 28 part 4. SDLT1 Q70 part 1 - SDLT2 (or Online Submission form SDLT2(ES): Check that the number of Supplementary Forms you enclose is consistent with the information you have entered at questions 34 and 49. If there are either one or two vendors and either one or two purchasers you will not require any Supplementary Forms SDLT2/SDLT2(ES).)

2 A second vendor must be returned on the SDLT1/SDLT1(ES) in the section beginning at question 45 and a second purchaser must be returned on the SDLT1/SDLT1(ES) in the section beginning at question 65. But where there are 3 or more vendors and/or 3 or more purchasers, a separate SDLT2/SDLT2(ES) for the third and each subsequent vendor or purchaser is necessary. Example: If the transaction involves two vendors and 7 purchasers you will need 5 Supplementary Forms SDLT2/SDLT2(ES) (one for each of the third and subsequent purchasers). If the transaction involves 5 vendors and 6 purchasers you will need 7 Supplementary Forms SDLT2/SDLT2(ES) (one for each of the third and subsequent vendors and one for each of the third and subsequent purchasers).

3 SDLT1 Q70 part 2 - SDLT3 (or Online Submission form SDLT3(ES). Check that the number of Supplementary Forms you enclose is consistent with the information you have entered at questions 26 and 28 part 4 (Yes/No). If there is more than one property included you will need a Supplementary form SDLT3/SDLT3(ES) for each additional property for all cases where the transaction has been described at question 2 as F' or O'. You also need an SDLT3/SDLT3(ES) in all cases if there has been insufficient space at question 28 part 3 to fully provide the address or identify the situation of the land - you will have selected 'Yes' at question 28 part 4.)

4 Example: If the transaction involves 4 properties and there is insufficient space at question 28 part 3. for the full address of the first property, you will need 4 Supplementary Forms SDLT3/SDLT3(ES) (one for the remainder of the address of the first property and 3 for each of the other properties). If the transaction involves 6 properties and at question 28 part 3 the full address of the first property has been entered, you will need 5 Supplementary Forms SDLT3/SDLT3(ES) (one for each of the other 5 properties). SDLT1 Q70 part 3 - SDLT4 (or Online Submission form SDLT4(ES).)

5 Use form SDLT4 if: The purchaser, or any one of the purchasers, is a company Question 1 of this form shows code 02 (mixed property) or code 03 (non residential property). The property transaction is included in the sale of a business or in the sale of part of a business SDLTM05010 Any part of the consideration other than rent is contingent or uncertain The terms of the current transaction include the reservation of minerals or mineral rights You have applied to HM Revenue & Customs for either a post-transaction ruling in accordance with code of practice 10 or for advice on the application of the law to this transaction There is a grant of a lease, but not a lease on a single residence More than one property etc.

6 Is entered at question 26 and at question 2 the code is L' or A'. There is a linked lease, see notes for question 13. SDLT-SDLT1-Q70- An extract from HM Revenue and Customs SDLT Guidance for Supplementary - Forms use with Laserform SDLT form Help Dated 28 June 2007.