HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

Principles and Concepts of SDLT Forms Guidance

This section of the HMRC internal manual provides further guidance on completing forms SDLT1, SDLT3, and SDLT4, specifically focusing on question 33 of SDLT1 regarding the plan of land. It aims to clarify the necessary details and procedures for accurate form submission.

• Guidance on completing SDLT forms SDLT1, SDLT3, and SDLT4.
• Focus on question 33 of SDLT1 concerning the plan of land.
• Clarification of details required for accurate form submission.
• Part of HMRC’s internal manual for processing.

Guidance on Submitting Plans for SDLT Forms

This article explains what you need to know about completing question 33 on form SDLT1, question 8 on form SDLT3, and question 14 on form SDLT4. These questions are about submitting a plan of the land involved in your transaction.

Question Requirements

• For question 33 on SDLT1 (and its equivalents on SDLT3 and SDLT4), you will need to indicate ‘Yes’ or ‘No’.
• You must provide a plan for all transactions that involve land without a postal address.

Plan Details

When submitting a plan, keep in mind the following guidelines:

• The plan must be clear and show the scale. If the plan is not drawn to scale, you must mark it as ‘Not to Scale’.
• The plan should include:
  • The return reference number on the plan or on the back of the plan.
  • The address or a description of the land.
  • The local authority code for the area where the land is located.

Submitting the Plan

You can submit the plan in two ways:

• Send a physical copy of the plan along with your SDLT return.
• If your transaction is in England, you have the option to send the plan electronically. Email it to the Valuation Office at [email protected].

Email Submission Guidelines

If you choose to email the plan, make sure to include the following information:

• Your Unique Taxpayer Reference Number (UTRN).
• The address or description of the land involved.
• Your full contact details in case there are any questions.

Conclusion

Following these steps will help you complete your SDLT forms accurately and ensure that you provide all necessary information regarding the land in your transaction.

Useful article? You may find it helpful to read the original guidance here: HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

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