Read the original guidance here:
HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Guidance on Completing SDLT1 and Schedule

From 1 March 2019, there are changes to the registration process for certain property transactions. Instead of using two schedules, you now only need to complete one schedule. This change applies to transactions related to non-residential or mixed properties that involve:

• The grant of a head lease, or
• The sale of a freehold subject to lease(s).

Using this new schedule, you will only provide details about non-residential tenancies, specifically:

1. Tenant’s name
2. Property address
3. Start date of lease
4. End date of lease

A link to the new schedule was made available on 1 March 2019.

Old Formats (Up to 28 February 2019)

Before 1 March 2019, you had to complete schedules for under/sub leases if you were notifying tenancy details on the SDLT1 form. This was necessary when:

• A head lease was granted or
• A freehold property was transferred with more than one lease.

If the transaction involved a single lease, you would enter the lease details directly in questions 16 to 21 of the SDLT1 form or sections 1.16 to 1.21 online. If there were multiple leases, you would list one lease in questions 16 to 21 and provide the remaining leases in the schedule.

Only one schedule is needed for each property indicated on the SDLT1 form.

Schedule 2 Usage

Schedule 2 is applicable for non-residential or mixed-use properties. Users can find the Schedule 2 PDF here.

At the top of each schedule, you will need to provide certain references that connect the schedule to the SDLT1 notification. These references include:

• Relevant local authority code (found in field 29 on SDLT1 or 1.29 online)
• Unique transaction reference number (located at the bottom of page 2 of the paper SDLT1)
• National Land and Property Gazetteer Unique Property Reference Number (found in field 31 on SDLT1 or 1.31 online)

Guidance for Schedule Columns 1 to 5

The first five columns of the schedule require specific information about the tenancy. Below are the details needed for each column:

Column	Heading	Guidance
1	Tenant Name	Enter the name of the tenant(s). For individuals, use their surname and first name. For companies, use the registered company name.
2	Property Address	Provide the complete address including postcode. If applicable, include flat, floor or unit numbers.
3	Start Date of Lease	Write the starting date of the tenancy in the format DD/MM/YYYY.
4	End Date of Lease	Provide the end date of the tenancy also in DD/MM/YYYY format.
5	Current Rent	Indicate the rent payable under the lease at the time of the transaction. Do not include VAT or service charges.

Guidance for Schedule 2 Specific Fields (Columns 6 to 9)

Columns 6 to 9 require additional details that are specific to Schedule 2. Here’s how to fill them out:

Column	Heading	Guidance
6	Type of Property	Indicate whether the property is residential, non-residential, or mixed-use.
7	Area of Agricultural or Development Land	If applicable, provide the area of the land in square metres or hectares. Round to three decimal places if needed.
8	Date of Next Rent Review	If the lease includes a rent review clause, specify the date of the first review following the effective transaction date.
9	Date of Break Clause	Fill in the date when either the landlord or tenant can exercise the break clause, which allows for early termination of the lease.

Notes for Preparing the Schedule

When preparing your schedule, keep the following tips in mind:

• Ensure all required fields are completed accurately.
• Use the correct format for dates.
• Double-check addresses for accuracy, including all unit or floor numbers.
• Keep a copy of the completed schedule for your own records.

This guidance aims to simplify the reporting process for property transactions involving non-residential and mixed-use properties, focusing on essential information while eliminating unnecessary complexity. By following these instructions, you can ensure a smooth and compliant transaction.