How to complete SDLT1 question 26: number of properties
Question 26 in brief
Use question 26 to show how many separate property interests, plots or registrations are included in the SDLT transaction. HMRC says to enter a number, not words.
- One building can still count as one property.
- Separate areas of land can count separately.
- Linked deals are counted differently depending on how they are returned.
Scroll down for the full analysis.
Read the original guidance here:
How to complete SDLT1 question 26: number of properties
Question 26 asks for the number of properties you are buying or leasing in one stamp duty return. It is not merely a count of buildings or homes.
You need to get it right because it affects the certificates HMRC may issue and the additional forms required for a paper return.
What this rule is about
HMRC uses question 26 on the SDLT1 return to identify the separate land parcels or legal interests included in the deal. Online, this is question 1.26. On paper, it is question 26.
The key point is this: one building does not necessarily mean one property, while several occupiers do not necessarily mean several properties. Base your answer on what the transaction transfers, leases or registers.
What the official source says
HMRC’s manual instructs you to answer the question with figures, such as “2”, rather than words. Enter figures, such as “2”, not words. Count each separate legal property interest, plot of land, or interest that the Land Registry will register.
- Enter 1 for one freehold or one lease of a single building or plot.
- An office block, block of flats, shopping mall or industrial estate may fall within this category even when several occupiers use it.
- List affected leases separately. Use the effective date.
- Count separate areas of land separately where the transaction covers separate plots.
- When you ask for certificates at question 27, HMRC uses the number you enter to decide how many certificates it issues.
That is HMRC’s published view on completing its form.
The law requires an SDLT return to use the prescribed form and include the required information. It also requires the buyer to ensure that the return is correct and complete to the best of the buyer’s knowledge.
What this means in practice
Begin with the legal documents rather than the estate agent’s description. A sale described as “Home Farm” may include several separate areas of land. HMRC’s example says that three separate areas sold in one freehold deal count as three properties.
By contrast, one large block with many tenants can still count as one property for this question. A whole-block interest will usually mean one property.
- Check whether the contract covers one plot or several distinct plots.
- Check whether the buyer receives one legal interest or more than one.
- Check whether the Land Registry must register more than one title.
- Do not count tenants, flats or units automatically as separate properties.
- Do not use words in the answer box; enter a number.
How to analyse it
Start by asking a simple question: what exactly is changing hands? Then compare the answer with the plans, titles and lease documents. Broad names can conceal separate land.
- Read the contract, transfer or lease and identify every interest being bought or leased.
- Look at the plan and identify each separate area of land.
- Check Land Registry information for every title or interest that the Land Registry will register.
- Count those separate interests or plots for question 26.
- Identify leases affecting land at the effective date.
- Prepare a separate schedule of those leases where HMRC’s manual calls for one.
- Check for linked deals between the same parties, or connected parties.
- When you file linked deals of the same kind on one SDLT1 with extra forms, enter the total property count across all of them.
- If each linked deal has its own SDLT1, enter only the count for that individual return.
A linked transaction is not simply any purchase made at around the same time.
The legislation says linked transactions form part of one scheme, arrangement or series between the same buyer and seller, or connected people. The manual directs you to apply its combined-return instruction only when the linked transactions are filed together, on one return and in the precise manner it describes. That limitation matters.
Example
Priya buys three separate areas of land that make up Home Farm in one freehold deal. Although the paperwork describes the sale as one transaction, HMRC’s example treats it as three properties. Priya enters “3” in question 26.
For a paper notification, Priya would also complete an SDLT3 for each of the other two properties.
For a lease sale or grant, or a freehold sale subject to leases, HMRC directs you to use SDLT4 forms instead for the other two properties.
Why this can be difficult in practice
Names can mislead. “Farm”, “estate” and “development” often sound like one property, but the plans and titles may show several separate areas. Equally, a building with many flats or business units may still involve one interest.
Registered titles also need care. More than one title means you need separate certificates or a schedule identifying every title. HMRC requires you to identify each title individually.
- The first title goes on SDLT1 questions 28 to 33.
- Later titles use SDLT3 questions 1 to 9 where question 2 is F or O.
- Later titles use SDLT4 questions 8 to 14 where question 2 is A or L.
- A title number is not the only issue: separate plots and separate legal interests also matter.
- Linked deals should not be totalled on each separate SDLT1.
Key takeaways
- Count separate interests, plots or registrations, not simply buildings or occupiers.
- One multi-occupied building can be entered as one property where one interest is transferred.
- Check plans, titles, leases and linked deals before entering the figure.
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 Schedule 10 para 1 — required form and information for SDLT returns
- FA 2003 section 48 — what counts as a chargeable interest in land
- FA 2003 section 108 — when SDLT transactions count as linked
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
- Whether land forms separate plots can depend on the documents and the exact interests being transferred.
- The source does not explain every possible title-registration arrangement or every type of linked transaction.
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 contract, transfer or lease
- A plan showing each area of land
- Land Registry title numbers and any pending registrations
- Details of leases affecting the land at the effective date
- Details of other transactions that may be linked
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 How to complete SDLT1 question 26: number of properties [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 Schedule 10 para 1 - required form and information for SDLT returns https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/1/2025-11-17 - FA 2003 section 48 - what counts as a chargeable interest in land https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 - FA 2003 section 108 - when SDLT transactions count as linked https://www.legislation.gov.uk/ukpga/2003/14/section/108/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm62290 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 - Whether land forms separate plots can depend on the documents and the exact interests being transferred. - The source does not explain every possible title-registration arrangement or every type of linked transaction. 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: How to complete SDLT1 question 26: number of properties
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