Which SDLT tenancy schedule should you complete?
One schedule, not two
HMRC says that, from 1 March 2019, a tenancy reported on SDLT1 needs only the relevant single schedule.
- Choose the schedule that fits the interest reported
- Keep clear property-use records
- Include identifying details when emailing a schedule
Scroll down for the full analysis.
Read the original guidance here:
Which SDLT tenancy schedule should you complete?
Where a stamp duty return includes a tenancy, HMRC says that you should complete the single schedule relevant to the interest reported, rather than both schedules. That rule has applied from 1 March 2019. The schedule supplies HMRC with extra information about the property interest you are reporting.
What this rule is about
The SDLT1 is the main stamp duty return form. For some tenancy returns, you need to provide further details that the form cannot easily accommodate. HMRC provides schedules for this purpose.
You might think you must submit both schedules. You do not.
What the official source says
HMRC’s manual explains that, from 1 March 2019, you no longer need to complete both schedules described in its guidance. Instead, you need to complete only one schedule. The manual directs readers to separate guidance containing the schedules.
- There are schedules for tenancy interests reported as residential, non-residential or mixed use.
- You can print a schedule and complete it by hand.
- You can create and complete a spreadsheet version instead.
- HMRC says you can send a copy with a paper SDLT return.
- HMRC says you can use this option whether you file the return online or on paper.
What this means in practice
Before completing anything, identify the schedule that corresponds with the tenancy interest entered on your SDLT1, considering what that entry says about the property interest reported. Then complete that schedule alone. Do not repeat information on both forms simply because two forms are available.
For a transaction in England, HMRC says that you can email the schedule to the Valuation Office. Provide enough information to allow it to match the document with your return.
- Include the unique transaction reference number, known as the UTRN.
- Give the address or a clear description of the land.
- Include full contact details for questions.
- Use the email address stated in HMRC’s manual: [email protected].
How to analyse it
When analysing the return, ask what kind of tenancy interest you are reporting to HMRC, taking account of every part of the property included. Labels may mislead. This is especially so where a home comes with land, work space or another use.
- Read the lease and the SDLT1 entry together.
- List every building and parcel included in the deal.
- Check how people used each part when the deal completed.
- Check whether anyone else had rights over land or buildings.
- Use the linked HMRC schedule guidance to identify the appropriate form.
- Keep a copy of the schedule you completed and how you sent it.
Example
Mina is reporting a lease on SDLT1. She finds that the tenancy requires supporting details, but the manual says that she does not need to complete both available schedules. She identifies the schedule matching the interest reported on her return, completes it once, and includes her UTRN, land description and contact details when sending it.
Why this can be difficult in practice
In practice, the difficulty is usually not entering information into the schedule but describing the property accurately where it includes several uses or areas. That description matters. A property can include a home, a workshop, grazing land or land used by someone else. The facts at completion matter.
HMRC’s manual gives guidance about its process. Although it is not the law, it also does not provide a full classification test on this page.
- One title does not always mean one type of property use.
- Business rates records can help, but they do not settle the answer alone.
- A later agreement may not show how the land was used on completion.
- The source does not say which schedule applies to every possible arrangement.
Key takeaways
- From 1 March 2019, HMRC says complete one relevant tenancy schedule.
- Use the schedule that matches the interest reported on SDLT1.
- For England, include your UTRN, land details and contact details if emailing it.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 section 76 — duty to deliver a land transaction return
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The source does not set out the full test for choosing between the available schedules.
- HMRC form and email arrangements can change, so the current process should be checked before sending documents.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The signed lease, contract and completion statement — what was bought and the date it took effect
- The SDLT1 form and any draft return — the property type and tenancy details being reported
- Land Registry titles and filed plans for every parcel — the land included and its legal boundaries
- A dated plan showing the property and any separate land — which areas may need separate consideration
- Sales particulars, photographs and marketing correspondence — how the property and any business element were described at the time
- Planning permissions, conditions and planning history — permitted uses of buildings and land
- Grazing, farming, business or occupation agreements — whether another person had rights to use part of the land
- Council tax and business rates records — how different parts were recorded, though this is not decisive
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Which SDLT tenancy schedule should you complete? [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 section 76 - duty to deliver a land transaction return https://www.legislation.gov.uk/ukpga/2003/14/section/76/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm62045 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not set out the full test for choosing between the available schedules. - HMRC form and email arrangements can change, so the current process should be checked before sending documents. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: Which SDLT tenancy schedule should you complete?
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