Guidance

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.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 9 June 2022 — See all updates

Documents

Completing form SDLT4 for Stamp Duty Land Tax

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Details

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.

Published 4 April 2014
Last updated 9 June 2022 + show all updates

1. 9 June 2022

   The guidance has been updated to remove questions that are no longer part of the SDLT4 form.

2. 4 April 2014

   First published.