How do you complete an SDLT1 form for buying land for £60,000?

Introduction

People often search for help with the SDLT1 form when they are buying land without a solicitor and HM Land Registry tells them that a Stamp Duty Land Tax return is needed before registration can proceed. This is especially common where the purchase is for bare land, because the SDLT rules and form codes are not obvious to a non-lawyer.

Where a buyer is purchasing land only for £60,000, with no dwelling on it, the transaction will usually be treated as a non-residential freehold purchase for SDLT purposes. In that situation, an SDLT return may still be required even though no tax is payable.

The Question

A buyer is purchasing a piece of land for £60,000 and is dealing with the matter personally rather than through a conveyancer. HM Land Registry has said that form SDLT1 must be completed. The buyer wants to know how the form should generally be filled in for a straightforward purchase of bare land where no buildings are included.

Nick’s Explanation

Nick’s explanation was that a purchase of land only, for £60,000, is generally a non-residential freehold transaction. On that basis, the key points were:

• the property type should usually be entered as non-residential;
• the transaction should usually be treated as a conveyance or transfer;
• the interest acquired should usually be freehold with vacant possession;
• the consideration is £60,000;
• the SDLT due is normally £0 because non-residential SDLT starts above £150,000.

He also highlighted a practical point that often causes rejection: the local authority code for the land must be included. He further noted that if the land has no postal address, the buyer should describe it clearly and attach a plan.

The Law

Stamp Duty Land Tax is charged under the Finance Act 2003. A land transaction return is generally required unless the transaction is exempt or falls within a category where no return is needed. For chargeable non-residential transactions, the rate bands are different from residential purchases.

For a straightforward purchase of bare land:

• the transaction is usually non-residential, because there is no dwelling;
• the chargeable consideration is the amount paid for the land;
• for non-residential SDLT, the portion up to £150,000 is charged at 0%.

That means a purchase price of £60,000 usually produces no SDLT liability, although the return may still need to be filed so that HMRC can issue the SDLT5 certificate needed for registration.

Analysis

In a simple land-only purchase, the SDLT1 form is usually completed on the following basis.

• Q1 — Type of property

  Enter 03 for non-residential, assuming the land does not include a dwelling and is not part of a residential transaction.

• Q2 — Description of transaction

  Enter F for conveyance or transfer where the buyer is acquiring the freehold.

• Q3 — Interest transferred or created

  Enter FP for freehold with vacant possession if the buyer is taking the land outright.

• Q4 — Effective date of transaction

  Use the completion date, being the date ownership passes.

• Q5 — Restrictions, covenants or conditions

  Answer no unless the title is expressly subject to something that the form asks to be noted.

• Q6 — Date of contract

  Insert the contract date if there was one and if it differs from completion.

• Q7 — Land exchanged or part-exchanged

  Answer no unless other land is being given as part of the deal.

• Q8 — Option agreement

  Answer no unless the purchase is being made under an option already granted.

• Q9 — Relief

  Usually no. The fact that no tax is payable because the price is below the threshold is not the same as claiming relief.

• Q10 — Total consideration

  Enter 60000, in whole pounds and without a currency symbol.

• Q11 — VAT

  Only complete this if VAT is actually charged on the transaction.

• Q12 — Form of consideration

  If the price is being paid in money, the usual entry is 30 for cash.

• Q13 — Linked transactions

  Answer no unless this purchase is linked with another transaction involving the same seller or otherwise falls within the linked transaction rules.

• Q14 — Total tax due

  Enter 0. For non-residential property, SDLT is charged at 0% on the first £150,000.

• Q15 — Amount paid

  Enter 0.

• Q26 — Number of properties included

  Usually 1 for a single parcel of land being acquired under one transaction.

• Q28 — Address or situation of land

  If the land has no postal address, describe it as clearly as possible and attach a plan.

• Q29 — Local authority number

  This is important. The form can be rejected if the local authority code is missing or wrong. HMRC’s SDLT guidance and manual material should be checked for the correct code.

• Q30 — Title number

  Insert the title number if the land is already registered. If it is unregistered, this may be left blank.

• Q32 — Area

  Complete if relevant and known, particularly for agricultural or development land.

• Q33 — Is a plan attached?

  Answer yes if there is no clear postal address or if a plan is otherwise needed to identify the land.

• Q34 and vendor details

  Enter the number of sellers and the seller details requested on the form.

• Purchaser details

  Enter the buyer’s own details in the purchaser sections, including the tax identification details requested by the form.

• Connected persons

  Answer no unless the seller is connected under the SDLT rules, such as a relative, spouse, civil partner, or a company under common control.

• Certificate address and declaration

  Ensure the SDLT5 certificate is sent to the correct address and that the declaration is signed and dated.

The key tax analysis is straightforward. If the transaction really is just bare land and there is no dwelling involved, the purchase is normally non-residential. The chargeable consideration is £60,000. Since that is below the £150,000 non-residential nil-rate band, the SDLT payable is £0.

The main practical risk is not usually the tax calculation but form completion errors. Incorrect property classification, failure to attach a plan where needed, or omission of the local authority code can delay processing and registration.

Outcome

For a straightforward purchase of bare land for £60,000, the usual result is:

• the transaction is treated as non-residential;
• an SDLT return is filed on form SDLT1;
• the consideration entered is £60,000;
• the SDLT due is £0;
• the SDLT5 certificate is then used for HM Land Registry registration.

Practical Steps

If you are assessing your own position, work through the following:

1. Confirm that the land does not include a dwelling and is not part of a residential purchase.
2. Check the transfer document to confirm that what is being acquired is freehold.
3. Use the completion date as the effective date unless special rules apply.
4. Enter the full price actually being paid as chargeable consideration.
5. Check whether VAT is being charged under the contract.
6. Confirm whether there are any linked transactions or any connection between buyer and seller.
7. Describe the land clearly and attach a plan if there is no postal address.
8. Find the correct local authority code before sending the form.
9. Keep a copy of the completed SDLT1 and submit the SDLT5 certificate with the Land Registry application once issued.

Conclusion

If you are buying bare land for £60,000, the SDLT1 form will usually be completed as a non-residential freehold purchase, with £60,000 entered as consideration and £0 SDLT due. The most important practical points are correct classification of the land, a clear description of the property, and inclusion of the correct local authority code.

Legal References Used

• Finance Act 2003
• HMRC Stamp Duty Land Tax guidance
• HMRC SDLT Manual reference mentioned in the explanation: SDLTM62320

This page was last updated on 22 March 2026.

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