Form

Stamp Duty Land Tax Manual 62047 Schedule

Use this schedule when the transaction notified on the SDLT1 is the grant of a head lease or the sale of a freehold subject to a lease.

• From: HM Revenue & Customs
• Published: 13 April 2005
• Last updated: 1 March 2019 — See all updates

Documents

Schedule for subleases (tenancies of the non-residential or mixed use interests notified on related SDLT1)

PDF, 341 KB, 1 page

Details

To complete this schedule you’ll need details of the sublease or lease of the freehold or head lease.

Where there’s a transfer of a freehold subject to one lease, you don’t need to complete this schedule as the lease details should be entered at questions 16 to 21 of the SDLT1.

If there’s more than one lease, only one should be entered at questions 16 to 21 of the SDLT1. All others should be shown on this schedule.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 13 April 2005
Last updated 1 March 2019 + show all updates

1. 1 March 2019

   The Schedule for reporting subleases has been updated.

2. 13 April 2005

   First published.