When you need a plan of land for an SDLT return
Plans for SDLT returns
HMRC says a plan is needed where land in the transaction is not covered by a postal address.
- Show a scale or state “Not to Scale”.
- Add the return reference, land details and local authority code.
- England transactions may be sent to the Valuation Office by email under HMRC’s instructions.
Scroll down for the full analysis.
Read the original guidance here:
When you need a plan of land for an SDLT return
If the land in your stamp duty return does not have a postal address, HMRC says you must provide a plan. This helps identify exactly what land the return covers. A missing or poorly labelled plan can create avoidable questions later.
What this rule is about
In England and Northern Ireland, SDLT is stamp duty on land purchases, while, where a normal postal address cannot identify the land, HMRC’s manual gives additional practical instructions for the prescribed return and its required information. These instructions supplement the form.
This is not about drawing a perfect map. It is about making the land clear enough to identify.
What the official source says
On the relevant form, HMRC’s manual says to answer “Yes” or “No”, as appropriate, if the transaction involves land that is not covered by a postal address and therefore requires a plan. That is the stated approach.
- Question 33 on the paper SDLT1 form covers this point.
- It is question 1.33 in the online SDLT1 return.
- It is question 8 on paper form SDLT3.
- It is question 14 on paper form SDLT4.
- The plan must show its scale.
- If there is no scale, it must say “Not to Scale”.
- The plan, or its reverse, must show the return reference number.
- It must also show the address or description of the land.
- It must show the local authority code.
What this means in practice
Do not rely on a vague description such as “land near the farm” if there is no postal address. Give HMRC a plan that makes the boundaries and location clear. Put the identifying details on the plan before it is sent.
HMRC’s manual is guidance, not legislation. Still, it states what HMRC expects when processing these returns.
- Check whether every part of the land has a usable postal address.
- If it does not, prepare a plan for the return.
- Check that the scale is visible, or add “Not to Scale”.
- Add the return reference and land description.
- Add the local authority code.
- Keep a copy of the plan you send.
How to analyse it
Start with the land, not the form. Ask whether someone reading the return could identify the land from its postal address alone. If not, HMRC’s published instruction is to provide a plan.
- List each plot, strip of land or area included in the purchase.
- Check whether it has a postal address.
- Read the relevant question on the SDLT form being used.
- Give the appropriate Yes or No answer.
- Prepare one plan that identifies the land clearly.
- Check every required label before sending it.
- Choose the delivery route allowed for the transaction.
Example
Amir buys a field beside his house for £45,000. The field has no separate postal address. HMRC’s manual says a plan is needed. Amir’s plan includes the scale, the field’s description, the return reference number and the local authority code. If the plan had no scale, it would need the words “Not to Scale”.
Why this can be difficult in practice
This point can be easy to miss where land is sold with a house. The house may have an address, while a paddock, track or separate plot does not. What matters is whether the land in the transaction is covered by a postal address.
- A house address may not identify an extra plot of land.
- A plan without the return reference may be harder to match to the return.
- A sketch is not automatically unsuitable, but HMRC says it needs a scale or “Not to Scale”.
- The source gives an email option only for transactions in England.
- For an England email submission, HMRC says to include the UTRN, land details and full contact details.
Key takeaways
- Provide a plan if the land has no postal address.
- Label the plan with the scale or “Not to Scale”.
- Include the return reference, land details and local authority code.
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
- FA 2003 Schedule 10 para 1 — prescribed form and information for SDLT returns
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 manual does not explain how to decide whether land is covered by a postal address where the address is incomplete or shared.
- The source does not state what a person should do if a plan cannot be supplied with the return.
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.
- A clear copy of the plan
- The SDLT return reference number
- The land address or a clear description
- The relevant local authority code
- For an England email submission, the UTRN and contact details
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 When you need a plan of land for an SDLT return [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 - FA 2003 Schedule 10 para 1 - prescribed form and information for SDLT returns https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/1/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm62360 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 manual does not explain how to decide whether land is covered by a postal address where the address is incomplete or shared. - The source does not state what a person should do if a plan cannot be supplied with the return. 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: When you need a plan of land for an SDLT return
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