How to complete form SDLT4 for Stamp Duty Land Tax
How to complete an SDLT4 form to tell HMRC about Stamp Duty Land Tax transactions involving companies, non-residential or mixed-use land or buildings, and leases of more than one property.
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This guidance will help you correctly complete your SDLT4 form if any of the following apply:
- the buyer is a company
- you entered code 02 (mixed use property) or code 03 (non-residential property) at question 1 of the SDLT1 return
- you entered code 01 at question 1 and used ‘A’ or ‘L’ at question 2 of the SDLT1 return and have stated that there is more than one property at question 26 of the SDLT1 return
- the sale is of a business
- any part of the consideration other than rent is contingent or uncertain
- the terms of the transaction include mineral or mineral rights
- you applied for a ruling under CAP1 or non-statutory business clearance relating to the transaction
- you are making an application for deferment
The SDLT4 form should be submitted with a completed paper SDLT1 return.
Related guidance
Stamp Duty Land Tax online and paper returns
Find out about sending a SDLT return, late filing penalties, amending a return and applying for a refund.
How to complete your Stamp Duty Land Tax SDLT1 paper return
Find help with each question on the return and common reasons why your return may be rejected.
Updates to this page
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The guidance has been updated to remove questions that are no longer part of the SDLT4 form.
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First published.