Guidance on SDLT1 Form Completion for Land Transaction Notifications and Tenancies

SDLT tenancy schedules for SDLT1 returns

Where an SDLT1 return involves a lease or tenancy, HMRC may require an extra schedule with more detailed information. Since 1 March 2019, you generally only need to complete one schedule rather than both of the older schedules, and the schedule can be provided in HMRC’s format or in a spreadsheet.

• The schedule is a supporting part of the SDLT return process for residential, non-residential, or mixed-use lease and tenancy transactions.
• From 1 March 2019, the old practice of completing two separate schedules no longer applies; only one schedule is required.
• You can use HMRC’s printable schedule or prepare your own spreadsheet containing the required information.
• The schedule can be sent with a paper SDLT return, and it can also be sent separately even if the SDLT1 return itself is filed online.
• For transactions in England, the schedule may be emailed to the Valuation Office if the email includes the UTRN, the property address or description, and full contact details.
• The guidance is procedural only, so care is needed to confirm when a tenancy schedule is required and not to rely on outdated instructions.

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SDLT tenancy schedules: what to send with an SDLT1 return

This page is about the extra schedule that may accompany an SDLT1 return where the transaction involves a tenancy. The HMRC material explains that older arrangements using two separate schedules changed from 1 March 2019. In practice, the main point is that you no longer complete both of the older schedules. Instead, only one schedule is needed.

What this rule is about

Some SDLT returns involving leases or tenancies need more detailed information than will comfortably fit on the main SDLT1 form. HMRC’s manual refers to schedules used for tenancies of residential, non-residential, or mixed-use interests.

The purpose of the schedule is administrative. It gives HMRC and, in some cases, the Valuation Office, the extra detail needed to process the return properly. This is not a separate tax charge. It is part of the return process.

What the official source says

The source states that, from 1 March 2019, the two schedules previously described no longer both need to be completed. Instead, only one schedule is required.

It also says:

• there are two schedules available that can be printed and completed manually, with access provided through the linked HMRC manual page;
• instead of using HMRC’s printed version, you may create your own spreadsheet to complete the schedule on screen;
• a copy of the schedule can be sent with a paper SDLT return;
• this facility is available whether the SDLT return itself is filed online or on paper; and
• for transactions in England, the schedule can be sent electronically by email to the Valuation Office, provided the email includes the UTRN, the address or description of the land, and full contact details for enquiries.

What this means in practice

If your SDLT return relates to a tenancy or lease transaction and a schedule is needed, the key practical change is that the older requirement to complete two separate schedules fell away from 1 March 2019. You should work on the basis that only one schedule is required.

The manual also makes clear that HMRC is flexible about format. You are not limited to a pre-printed HMRC form. A spreadsheet containing the required schedule information can be used instead.

This matters for conveyancers and taxpayers because lease transactions often involve multiple entries or detailed figures. A spreadsheet is usually easier to prepare and check than a handwritten schedule.

The source also distinguishes between the return itself and the supporting schedule. Even if the SDLT return is filed online, the supporting schedule can still be sent separately. For England, the manual specifically allows electronic submission of the schedule to the Valuation Office by email.

How to analyse it

If you are deciding what to send, the sensible questions are:

• Is the transaction a tenancy or lease transaction for which a schedule is required?
• Is the property residential, non-residential, or mixed use?
• Are you relying on an older process that referred to two schedules? If so, check that you are not following out-of-date instructions, because from 1 March 2019 only one schedule is needed.
• Will you use HMRC’s schedule format or prepare your own spreadsheet containing the same information?
• If the return is being filed on paper, have you enclosed the schedule with it?
• If the transaction is in England and the schedule is being sent electronically, have you included the UTRN, the property address or description, and full contact details?

The source is mainly procedural, so its focus is on how information is provided rather than on the substantive tax treatment of the lease.

Example

A buyer takes a non-residential lease in England and submits an SDLT1 return online. The transaction requires supporting tenancy information that would previously have been given on older schedules. Under the process described in the source, the filer does not complete both old schedules. Instead, they prepare the single required schedule, using a spreadsheet if they prefer, and email it to the Valuation Office. The email includes the UTRN, the property details, and contact information.

Why this can be difficult in practice

The manual extract is brief and assumes the reader already knows when a tenancy schedule is required and which schedule is the correct one. It does not, by itself, set out the full decision process for identifying the right supporting information.

There is also some scope for confusion because the text refers to two schedules being available, while also saying that from 1 March 2019 only one schedule needs to be completed. Read in context, the important point is the filing requirement: do not assume that both older schedules must still be submitted.

Another practical difficulty is that the guidance refers specifically to transactions in England when discussing email submission to the Valuation Office. The source does not explain whether the same route applies outside England, so readers should be careful not to assume the electronic submission process is identical in every jurisdiction or circumstance.

Key takeaways

• For relevant tenancy transactions, from 1 March 2019 you no longer complete both older schedules; only one schedule is required.
• The schedule can be prepared using HMRC’s format or your own spreadsheet, and it can accompany either an online or paper SDLT return.
• For transactions in England, a schedule may be emailed to the Valuation Office if it includes the UTRN, property details, and contact information.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on SDLT1 Form Completion for Land Transaction Notifications and Tenancies

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