Guidance on Completing SDLT Forms and Providing Land Plans for Transactions

When you must provide a plan with an SDLT return

If land in an SDLT transaction cannot be clearly identified by a postal address, you must provide a plan with the return. This commonly applies to bare land, part-only transfers, paddocks, woodland, access strips, agricultural land, or land described only by reference to nearby property. The plan helps HMRC identify exactly what land is included and avoid delays or processing issues.

• A plan is required where the land is not covered by a postal address, or the address does not clearly identify all the land in the transaction.
• This often affects parcels of land, development sites, agricultural land, woodland, access strips, and transfers of only part of a larger property.
• The plan must show the scale, or state “Not to Scale” if no scale is used.
• The plan, or its reverse, must include the return reference number, the address or a clear description of the land, and the local authority code.
• A copy of the plan can be sent, and for transactions in England it may be emailed to the Valuation Office with the UTRN, land details, and full contact information.

Scroll down for the full analysis.

When you must provide a plan with an SDLT return

This page explains the SDLT requirement to provide a plan of the land where the property is not covered by a postal address. It matters because an incomplete or unclear return can cause processing problems, especially where the land cannot be identified from an ordinary address.

What this rule is about

Some land transactions are easy to identify from the address alone. Others are not. This commonly happens with parcels of land, development land, agricultural land, access strips, woodland, or part-only transfers where there is no full postal address for the land being reported.

In those cases, HMRC’s SDLT form guidance requires a plan so the land in the transaction can be identified properly.

The point appears in question 33 of the paper SDLT1 return, question 1.33 online, question 8 on paper SDLT3, and question 14 on paper SDLT4.

What the official source says

The official guidance says you must provide a plan for all transactions involving land that is not covered by a postal address.

The return asks you to indicate “Yes” or “No” as appropriate.

The guidance also says:

• the plan must show the scale, or be marked “Not to Scale” if no scale is used
• the plan itself, or the reverse of it, must show the return reference number, the address or description of the land, and the local authority code
• a copy of the plan may be sent with the SDLT return
• for transactions in England, the plan may instead be sent electronically by email to the Valuation Office, with the UTRN, the address or description of the land, and full contact details for enquiries

What this means in practice

The practical question is whether the land can be identified by a postal address alone. If it cannot, a plan is required.

This is not just an administrative detail. HMRC and related valuation functions need to know exactly what land the return refers to. A vague description such as “land at rear of”, “field adjoining”, or “part of garden ground” will often not be enough on its own.

If a plan is needed, it should be prepared so that the land can be matched to the transaction without guesswork. The official guidance is quite specific about the basic information that must appear with the plan. If that information is missing, the plan may be less useful for processing.

The source material allows a copy plan to be sent. It does not say an original is required.

How to analyse it

A sensible way to approach this part of the return is to ask the following questions:

• Does the subject matter of the transaction have a clear postal address?
• If there is an address, does it identify all of the land being transferred, leased, or otherwise dealt with?
• Is the transaction for bare land, part of a larger title, or land described only by reference to neighbouring property?
• Would someone reading the return be able to identify the land confidently without a plan?

If the answer to those questions suggests the land is not properly covered by a postal address, a plan should be provided.

Then check the plan itself:

• Does it show the scale, or clearly say “Not to Scale”?
• Does it show, either on the front or reverse, the return reference number?
• Does it include the address or a clear description of the land?
• Does it include the local authority code?

For transactions in England, if the plan is sent electronically to the Valuation Office, make sure the email includes the UTRN, the address or description of the land, and full contact details for any query.

Example

Illustration: a buyer acquires a paddock next to a house, but the paddock has no separate postal address. The SDLT return cannot rely on the house address alone if the transaction concerns only the paddock or includes land not clearly identified by that address. In that situation, the return should indicate that a plan is being provided, and the plan should show the land, include the required identifying details, and show the scale or say “Not to Scale”.

Why this can be difficult in practice

The source material gives a clear rule where land is not covered by a postal address, but real transactions are not always neatly divided between land with an address and land without one.

Difficulty can arise where:

• only part of a property with a postal address is being transferred
• the address exists, but does not clearly identify the exact extent of the land in the transaction
• the land is known locally by a description rather than a formal address
• multiple parcels are included, some with addresses and some without

The manual extract does not set out a fuller legal test for those borderline cases. In practice, the safer reading is that a plan is needed whenever the address does not properly identify the land being notified on the return.

Key takeaways

• A plan must be provided for SDLT purposes where the land in the transaction is not covered by a postal address.
• The plan should show the scale or say “Not to Scale”, and it must include the return reference number, the address or description of the land, and the local authority code.
• In England, the plan can be sent electronically to the Valuation Office if the email includes the UTRN, land 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 Completing SDLT Forms and Providing Land Plans for Transactions

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