Guidance on Completing SDLT2, SDLT3, and SDLT4 Supplementary

When SDLT supplementary forms SDLT2, SDLT3 and SDLT4 are required

Some Stamp Duty Land Tax returns need more than the main SDLT1 form. HMRC requires SDLT2, SDLT3 or SDLT4 where a transaction has extra parties, extra properties, a company buyer, a lease, contingent consideration, a business purchase or other special features. Online filing usually prompts for this information automatically, but for paper filing the correct supplementary forms must be sent with the SDLT1.

• Use SDLT2 if there are more than two sellers, more than two buyers, or both; if there are very large numbers of parties, a separate schedule may also be needed.
• Use SDLT3 for each additional property in the transaction in the cases specified by HMRC, and where the property address cannot fit on SDLT1.
• Use SDLT4 where the transaction has special features, such as a company purchaser, a business acquisition, contingent consideration, payment by instalments agreed by HMRC, or the grant of a new lease.
• If six or more properties are included, HMRC says separate guidance should be checked.
• For paper returns, supplementary forms should be sent to the Stamp Office with SDLT1, but HMRC will not process the extra details until the SDLT1 has first been scanned and captured.
• The guidance is mainly about HMRC’s filing and processing requirements, not the underlying SDLT tax charge itself.

Scroll down for the full analysis.

When SDLT supplementary forms SDLT2, SDLT3 and SDLT4 are needed

This page explains when extra SDLT forms must be filed with a land transaction return. The main SDLT return is form SDLT1, but some transactions need additional information. HMRC uses forms SDLT2, SDLT3 and SDLT4 to collect that extra detail. Knowing when these forms are required matters because an incomplete return can delay processing and may cause practical problems for registration and compliance.

What this rule is about

Some land transactions are too complex to be fully described on the basic SDLT1 form alone. That may be because there are many buyers or sellers, several properties, a company purchaser, a lease, contingent consideration, or other features that need more detail.

The HMRC material here is about processing requirements. It does not create the underlying SDLT charge. Instead, it explains what supplementary information HMRC expects to receive with the return in certain types of case.

If the return is completed online, the additional questions are generated automatically where relevant. If a paper return is used, the correct supplementary paper form must be completed and sent with the SDLT1.

What the official source says

The source says that supplementary forms are required in the following situations:

• Form SDLT2 is needed if there are more than two vendors, more than two purchasers, or both. If the total number of extra buyers and sellers is more than 99, a separate schedule must be attached for the remainder, containing the same details requested on SDLT2.
• Form SDLT3 is needed for each additional property in the transaction, where the relevant property code on SDLT1 is F or O, and where the property address does not fit on SDLT1.
• If the transaction includes 6 or more properties, HMRC directs readers to separate guidance.
• Form SDLT4 is needed where any of a listed set of features applies. These include: the purchaser is a company; the transaction forms part of a business purchase; a post-transaction ruling has been received; any consideration is contingent; HMRC has agreed payment by instalments; the transaction is the grant of a new lease; or certain coded answers on SDLT1 apply, including where the relevant property code is L or A and the answer to question 26 is greater than 1.

The source also says that paper SDLT2, SDLT3 and SDLT4 forms should be sent to the Stamp Office. HMRC notes that it cannot enter the supplementary information onto its system until the corresponding paper SDLT1 has first been scanned and captured.

What this means in practice

The practical point is simple: the main return may not be enough on its own. If the transaction falls into one of the categories above, HMRC expects extra information in the proper format.

For online filing, this is usually less visible because the system asks the extra questions automatically. For paper filing, the person preparing the return must identify for themselves whether SDLT2, SDLT3 or SDLT4 is needed.

This matters most in transactions with unusual structure or volume, for example:

• several joint buyers or sellers
• multiple titles or properties included in one transaction
• lease transactions
• company purchases
• business transfers that include land
• deals where the amount payable depends on future events

If the supplementary material is missing, HMRC may not have the information it needs to process the return properly. In paper cases, there can also be a timing issue because the supplementary details are not entered until the SDLT1 itself has been scanned and captured.

How to analyse it

A sensible way to check whether a supplementary form is needed is to work through the transaction in stages.

• First, count the parties. Are there more than two sellers or more than two buyers? If yes, consider SDLT2.
• Second, count the properties. Is more than one property included? If yes, consider whether SDLT3 is needed for each additional property.
• Third, check whether the property details can be fully shown on SDLT1. If the address does not fit, SDLT3 may be required.
• Fourth, identify whether the transaction has any special features listed by HMRC for SDLT4, such as a company purchaser, contingent consideration, a new lease, or a business acquisition.
• Fifth, if filing on paper, make sure the supplementary forms go in with the SDLT1 and are sent to the correct HMRC office.

It is also important to distinguish between two different questions:

• what information must legally be returned to HMRC
• which specific paper form HMRC requires to capture that information

The source is mainly concerned with the second question.

Example

A company buys three freehold properties from four individual sellers under one transaction. The return is filed on paper.

In that situation:

• SDLT2 would be needed because there are more than two vendors.
• SDLT3 would usually be needed for the additional properties beyond the first.
• SDLT4 would be needed because the purchaser is a company.

The SDLT1 on its own would not contain all the information HMRC expects for processing that return.

Why this can be difficult in practice

The HMRC material is written as processing guidance, so it assumes the reader already understands the SDLT coding and return structure. That can make it hard to use without familiarity with SDLT1 questions and online equivalents.

Some of the triggers are straightforward, such as a company purchaser or a new lease. Others are more technical. For example, the guidance refers to coded answers such as F, O, L and A, and to question numbers on SDLT1. Those references make sense only if you are completing the form itself.

There is also a practical difference between online and paper filing. Online systems may prompt for the extra information automatically. Paper filing requires the person completing the return to spot the issue in advance.

Another area that can cause confusion is the difference between multiple properties in one transaction and multiple linked or separate transactions. This page only addresses when supplementary forms are needed for the return being made. It does not set out the wider substantive SDLT rules on how multiple properties are taxed.

Key takeaways

• SDLT1 is not always enough; some transactions need SDLT2, SDLT3 or SDLT4 as well.
• The main triggers are extra parties, extra properties, company purchasers, leases, contingent consideration, business purchases, and certain coded return answers.
• For paper returns, the supplementary forms must be sent with SDLT1, and HMRC processes them only after the SDLT1 has been captured.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on Completing SDLT2, SDLT3, and SDLT4 Supplementary

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