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Official guidance
Stamp Duty Land Tax Manual

SDLTM60000 · Processing - what forms to use to notify a land transaction

  • SDLTM60010 · General guidance
  • SDLTM60050 · Which paper form should be used to notify your transaction
  • SDLTM60100 · Where to send the paper land transaction return
  • SDLTM60160 · Scottish and Welsh transactions
  • SDLTM60210 · Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4
  • SDLTM60215 · Processing: Multiple property transactions
  • SDLTM60220 · Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue
  • SDLTM60250 · Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax
  • SDLTM60300 · Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests
  • SDLTM60400 · Processing: Stamp Office queries and customer responses: Customer requests for information or assistance
  • SDLTM60500 · Processing: Misdirected items
  • SDLTM61000 · Processing: Stamp Office queries and customer responses: Forms and letters in the Stamp duty land tax processing series
  • SDLTM61500 · Processing: Letters of authority
  • SDLTM61510 · Processing: Example letter of authority
  • SDLTM62030 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified
  • SDLTM62040 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’
  • SDLTM62045 · Further guidance for questions 1 and 16 SDLT1, guidance for completion of schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on
  • SDLTM62047 · Further guidance for questions 1 and 16 SDLT1, when to use the schedule
  • SDLTM62050 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions
  • SDLTM62070 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction
  • SDLTM62080 · Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
  • SDLTM62085 · Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
  • SDLTM62290 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties
  • SDLTM62320 · Further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, local authority number
  • SDLTM62360 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land
  • SDLTM62520 · Processing: Further Guidance for questions 49, 50 and 51 SDLT1
  • SDLTM62770 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved
  • SDLTM62780 · Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 1 SDLT4, if the transaction is part of the sale of a business, what does the sale include?
  • SDLTM62325 · Further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, Scottish local authority numbers
  1. Processing - what forms to use to notify a land transaction: contents
  2. Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved

SDLTM62770 | Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved

From HM Revenue & Customs · Stamp Duty Land Tax Manual

This is question 7 on the paper SDLT3 and question 6 on the paper SDLT4, described as 4.6

If there are any minerals or mineral rights reserved, enter the two digit code from the table below. If there are none, leave blank.

From 1 March 2019, the question will be: Are there any minerals or mineral rights reserved or excluded? There will be the option of replying Yes or No. A code will not be required. The question only relates to reservations and exceptions that are easily discoverable, for example, they are clearly indicated on the title of the property or in the terms of the transaction.

MineralCode
More than one type shown below01
Anhydrite02
Barytes03
Brickearth04
Calcite05
Chalk06
Chert07
Clay - ball08
Clay - brick09
Clay - cement10
Clay - china11
Clay - silica12
Coal13
Feldspar14
Fireclay15
Flint16
Fluorspar17
Fuller’s Earth18
Granite19
Gypsum20
Ironstone21
Lead22
Limestone23
Marl24
Oil25
Peat26
Potash27
Salt28
Sand29
Sand and gravel30
Sandstone31
Shale32
Slate33
Tin34
Vein minerals35
Other36
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