SDLTM60210 | Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

These forms detail the supplementary information required in respect of certain land transactions set out below and must be completed and submitted with the land transaction return. The additional questions asked in the supplementary forms are automatically generated if the return is being completed online.

• SDLT2 is required where there are more than two vendors and/or two purchasers. If the number of additional sellers or buyers combined is more than 99, complete a schedule for the rest. The schedule should include all the details asked for in the SDLT2.

• SDLT3 is required

  • for each additional property included in the transaction and

  • question 2 or 1.2 online of the SDLT1 is code F or O

  • where the address of the property does not fit on the form SDLT1.

If your transaction comprises of 6 or more properties please see SDLTM60215 for further guidance

• form SDLT4 is required in any of the following circumstances (see SDLT4 Guidance Notes (HMRC website) (external users can find the guidance at htpp://)

• the purchaser is a company

• the transaction is part of a purchase of a business

• a post transaction ruling has been received

• any part of the consideration is contingent

• arrangements have been made with HM Revenue & Customs to pay the tax in instalments

• the transaction is the grant of a new lease

• where question 2 of paper SDLT1 or 1.2 online is L or A and question 26 or 1.26 online is greater than 1

The paper forms SDLT2, SDLT3 or SDLT4 should be submitted to the Stamp Office.

Once received in the Stamp Office the supplementary details will be added to the SDLT1 transaction details from the form SDLT1.

Information from any of the above forms cannot be entered into the system until the corresponding paper SDLT1 has been scanned and the data captured.