Read the original guidance here:
HMRC SDLT: Guidance on Completing SDLT2, SDLT3, and SDLT4 Supplementary

Understanding SDLT2, SDLT3, and SDLT4 Forms

When dealing with certain land transactions, there are specific supplementary forms that you need to complete and submit along with your main land transaction return. These forms are essential for providing the additional information required for your transaction.

Overview of Supplementary Forms

SDLT2, SDLT3, and SDLT4 are the forms used to gather extra information related to land transactions. The additional questions that appear on these forms will show up automatically when completing your return online.

Details About Each Supplementary Form

SDLT2 Form

The SDLT2 form is necessary under specific conditions:

• It is needed when there are more than two vendors (sellers) and/or two purchasers (buyers).
• If the total number of additional sellers or buyers is more than 99, you will need to complete a schedule. This schedule must include all the required details specified in the SDLT2 form.

SDLT3 Form

The SDLT3 form is required in the following situations:

• For each additional property that is included in the transaction.
• If question 2 or 1.2 online of the SDLT1 form is either code F (for multiple dwellings relief) or code O (for option to tax).
• When the property address is too lengthy to fit on the SDLT1 form.

If your transaction involves six or more properties, you should refer to SDLTM60215 for further guidance.

SDLT4 Form

The SDLT4 form is necessary under several circumstances, as detailed below:

• If the purchaser is a company.
• If the transaction is part of a business purchase.
• If you have received a ruling after the transaction has taken place.
• If any part of the payment (consideration) is conditional, meaning it depends on certain events happening in the future.
• If you have made arrangements with HM Revenue & Customs (HMRC) to pay the tax in installments.
• If the transaction involves granting a new lease.
• If question 2 on the paper SDLT1 form or question 1.2 online corresponds to an L (for lease) or A (for assignment) and question 26 or 1.26 online is greater than 1.

Submission of Paper Forms

Once you have completed the SDLT2, SDLT3, or SDLT4 forms, these should be sent to the Stamp Office. It is important that they are submitted directly to ensure the information is processed correctly.

Processing at the Stamp Office

After the Stamp Office receives your forms, they will integrate the supplementary information from the SDLT2, SDLT3, or SDLT4 onto the main transaction details provided in the SDLT1 form.

Keep in mind that information submitted through any of these supplementary forms cannot be entered into the HMRC system until the corresponding paper SDLT1 has been scanned and the related data has been captured.

Summary of Key Points

To recap the key details regarding the SDLT supplementary forms:

• You need an SDLT2 form if you have more than two vendors or purchasers.
• SDLT3 is necessary for additional properties and certain codes that appear on the SDLT1 form.
• Utilize the SDLT4 form for company purchases, business-related transactions, conditional payments, and new leases.
• Submit all paper forms to the Stamp Office for processing.
• Supplementary information will only be added to the SDLT1 once it has been received and scanned by HMRC.