Guidance for Completing SDLT Forms: Question 26 on Number of Properties

SDLT1 Question 26: Number of Properties in the Transaction

Question 26 on form SDLT1 asks how many properties or property interests are being acquired or leased in the transaction. You must count the relevant chargeable interests, plots of land, or interests to be registered, not simply treat the deal as one purchase because there is one contract or one completion.

• This question is mandatory and helps HMRC record the transaction correctly, including whether extra forms or certificates are needed.
• If the transaction is only one chargeable interest, such as one freehold transfer or one new lease of a single building or plot, the answer is usually 1, even if the property has many occupiers.
• If one deal includes several separate plots of land, several distinct interests, or multiple titles needing separate identification, the number may be more than 1.
• For linked transactions, the number entered depends on how they are filed: one combined SDLT1 should show the total across all linked transactions, while separate SDLT1 forms should each show only their own property count.
• If a freehold transfer or new lease includes property already subject to leases, a separate schedule of those leases should be provided.
• HMRC’s example is that three separate parcels of land sold in one freehold transaction count as 3 properties, even though there is only one sale contract and one completion.

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How to complete SDLT1 question 26: number of properties in the transaction

This page explains what HMRC is asking for in question 26 of form SDLT1. The question looks simple, but it matters because it affects how the transaction is recorded and how many SDLT certificates may be issued. The main point is that you must count the relevant properties or interests being acquired in the transaction, not just describe the deal as a single purchase.

What this rule is about

Question 26 asks for the number of properties involved in the land transaction. In HMRC’s wording, this means the number of separate chargeable interests, separate plots of land, or separate interests to be registered that are being acquired or leased by the purchaser.

This is an administrative question on the SDLT return, but it reflects the legal structure of the transaction. A single contract or a single completion can still involve more than one property for SDLT form purposes.

The answer also affects the supporting forms and the number of certificates that may be needed, especially where there is more than one registered title or more than one property interest to identify.

What the official source says

HMRC says this question must be answered. The number entered should show how many properties are being acquired or leased in the transaction.

The source explains that this can mean:

• separate chargeable interests
• separate plots of land
• separate interests to be registered

If the transaction is the transfer of only one chargeable interest, the answer is 1. HMRC gives as an example a transfer of a freehold or lease, or the grant of a new lease, of a single building or plot of land, even if that building is multi-occupied, such as an office block, block of flats, shopping mall or industrial estate.

HMRC also says that if a freehold transfer or the grant of a new lease includes property that is already subject to one or more leases at the effective date of the transaction, a separate schedule of those leases should be provided.

For paper filing, HMRC gives an example of three separate areas of land forming part of Home Farm being sold in a single freehold transaction. HMRC treats that as 3 properties. Depending on the type of transaction, additional SDLT3 or SDLT4 forms must be completed for the other properties.

Where transactions are linked, HMRC distinguishes between two filing methods:

• if one SDLT1 and supplementary forms are being used to return linked transactions of the same kind, question 26 should show the total number of properties across all linked transactions
• if each linked transaction is returned on its own SDLT1, question 26 should show only the number of properties for that particular SDLT1, not the total across the linked transactions

If the transaction involves more than one registered title, HMRC says separate certificates or a schedule showing all titles may be needed, and each title must be identified individually.

What this means in practice

You are not always counting how many addresses there are. You are counting the relevant property interests in the way HMRC asks for the form.

In straightforward cases, the answer is easy. If one freehold title to one building is transferred, the answer will usually be 1. That remains true even if the building contains many occupational units, such as several flats or shops, so long as what is being transferred is one chargeable interest in that building or plot.

But if one deal covers several separate areas of land, several distinct interests, or several titles that need separate identification, the number may be more than 1 even though the parties think of it as one purchase.

This matters for three main reasons:

• the SDLT return must match the legal structure of the transaction
• supplementary forms may be needed, especially on paper returns
• the number of certificates or title references may depend on the number entered

The HMRC example of three separate areas of land shows the point clearly. One freehold sale can still be treated as involving 3 properties for this question.

How to analyse it

A sensible way to approach question 26 is to work through the transaction in stages.

• First, identify exactly what is being acquired or leased. Is it one freehold, one lease, a new lease, or several separate interests?
• Second, ask whether there are separate plots of land rather than one single building or plot.
• Third, check whether there are separate interests to be registered. Multiple registered titles may indicate that more than one property needs to be identified, although the form guidance is focused on reporting rather than changing the underlying tax analysis.
• Fourth, if the transaction is a freehold transfer or grant of a new lease and any part is already subject to leases at the effective date, prepare the separate schedule of those leases.
• Fifth, if transactions are linked, decide whether they are being returned on one SDLT1 with supplementary forms, or on separate SDLT1 forms. That changes what number should be entered.

Questions worth asking are:

• Is this really one chargeable interest, or several?
• Are there separate plots of land being conveyed together?
• Are there multiple registered titles that must each be identified?
• Are there leases already affecting the property at the effective date?
• Are linked transactions being reported together or separately?

Example

Illustration: A buyer acquires the freehold of an estate made up of three distinct parcels of land in one transaction. Even though there is one sale contract and one completion, HMRC’s guidance treats this as 3 properties for question 26.

By contrast, if a buyer acquires the freehold of one shopping centre in a single transfer, the answer may still be 1, even though the centre contains many occupied units, because the transaction may still involve only one chargeable interest in a single building or plot.

Why this can be difficult in practice

The difficulty is that the form uses several overlapping ideas: separate chargeable interests, separate plots of land, and separate interests to be registered. In many cases these will point in the same direction, but not always.

A transaction may feel commercially like one property deal, while legally it includes several land interests or several title entries. Equally, a large multi-let building may contain many occupational units but still count as only one chargeable interest for this purpose.

Linked transactions add another layer of complexity. The number to enter depends not only on the underlying property interests, but also on how the linked transactions are being reported on the forms.

The source material is mainly procedural guidance for completing the return. It does not set out a wider legal test for every borderline case. Where the structure is unusual, the safest approach is to identify carefully what land interests are actually being acquired and how they are being registered and returned.

Key takeaways

• Question 26 is mandatory and asks for the number of properties or interests being acquired or leased in the transaction.
• Do not assume one contract means one property; several plots or interests in one deal may need to be counted separately.
• A single building or plot under one chargeable interest is usually entered as 1, even if it has multiple occupiers.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance for Completing SDLT Forms: Question 26 on Number of Properties

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