SDLTM60215 | Processing: Multiple property transactions

Special arrangements that are offered to customers making multiple acquisitions of property.

If more than 100 properties are involved the information should be sent in schedular format rather than multiple SDLT3s or SDLT4s. Contact the Helpline for details of how to submit the information on a schedule.

The precise form of the schedule will depend on the nature of the interests being acquired and how they should be coded.

Copies of the schedular information will be required both on paper accompanying the SDLT1 and in electronic format. This will help to reduce the time taken to produce the certificate for the transaction.

It may also be suggested that callers liaise with the Land Registry to establish their minimum requirements for any transaction in advance of submitting their return.

• In most cases the Land Transaction Return Certificate (SDLT5) will only show one property address for any transaction. Where there are multiple addresses you must lodge the SDLT5 and attach either:

(a) The SDLT3 or SDLT4 form relating to the relevant property or

(b) A copy of the related Land Transaction Return Certificate Schedule (SDLT5(CS)) from HMRC if you have one. These schedules are not usually supplied so will not be available in most cases.

If there are more than 100 properties HM Revenue & Customs may use a list supplied by an agent as the basis for a schedule. They will endorse the schedule with an official stamp and the Land Transaction Return certificate number when they do this. In such cases, you should lodge this with the SDLT5.