Business Rules for SDLT Returns · Net present value upon which the duty is calculated 111 ... The...

Business Rules for SDLT Returns

Stamp Taxes Online

H M Revenue & Customs Business Rules for SDLT Forms

Version 1.30 - 2 - 17/10/2017

1. ABOUT THIS DOCUMENT 8 2. STAMP TAXES ONLINE ACCEPTABLE CHARACTERS 9 3. GENERAL VALIDATION RULES 10 4. DATA ITEMS SDLT 1 12

Unique Transaction Reference Number - UTRN 12 1. Type of property 13 2. Description of Transaction 13 3. Estate or Interest transfered 14 4. Effective Date of Transaction 14 5. Any restrictions covenants or conditions affecting the value of the estate or interest transferred or granted 15 Any restrictions covenants or conditions affecting the value of the estate or interest transferred or granted 15 6. Date of contract or conclusion of missives 16 7. Is any land exchanged or part exchanged? 16 Is any land exchanged or part exchanged? Part 2 17 Is any land exchanged or part exchanged? Part 3 17 Is any land exchanged or part exchanged? Part 4 18 8. Is the Transaction Pursuant to a previous option agreement 18 9. Are you claiming relief (part 1) 19 Are you claiming relief? (part 2) 19 Are you claiming relief? (part 3) 20 Are you claiming relief? (part 4) 21 10. Total Consideration or Value for money or moneys worth including how much VAT paid. 21 11. If the consideration includes VAT please state the amount 22 12. What form does the consideration take 22 13. Is this transaction linked to any others 23 Is this transaction linked to any others-part 2 23 14. Total amount of tax due 24 15. Total amount paid or enclosed with this notification Part 1 24 Total amount paid or enclosed with this notification Part 2 25 16. Type of lease 25 17. Contractual term start date 26 18. Contractual term end date 27 19. Rent free period 27 20. Starting rent including VAT Part 1 28 Starting rent including VAT Part 2 28


Version 1.30 - 3 - 17/10/2017

Starting rent including VAT Part 3 29 21. In the rent includes VAT what is the amount? 29 22. Total Premium paid 30 23. Net present value upon which the duty is calculated 30 24. Total amount of tax due-Premium 31 25. Total amount of tax due-NPV 31 26. Number of properties included 32 27. Where more than 1 property is involved do you want a certificate for each property? 32 28. Address or situation of land 33 Address or situation of land part 2 33 Address or situation of land Part 3 34 Address or situation of land Part 4 34 29. Local authority number 35 30. Title number 36 31. NLPG UPRN 37 32. If the transaction is for Land what is the area and unit of measurement 37 If the transaction is for Land what is the area and unit of measurement Part 2 38 33. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission 38 34. Number of vendors included 39 35. Title 39 36. Vendor (1)s Surname or Company name 40 37. Vendors First name 40 38. Vendor (1)s address 41 Vendor (1)s address Part 2 41 Vendor (1)s address part 3 42 39. Agents name 42 40. Agents address 43 Agents address Part 2 43 Agents address part 3 44 41. Agents DX number 44 42. Agents E-mail address 45 43. Agents reference 45 44. Agents telephone number 46 45. Title 46 46. Vendors surname or company name 47 47. Vendors first name 48


Version 1.30 - 4 - 17/10/2017

48. Vendors address 48 Vendors address part 2 49 Vendors address Part 3 49 Vendors address Part 4 50 49. National Insurance number of Purchaser (1) part 1 50 National Insurance number of Purchaser (1) part 2 51 50. If purchaser (1) is VAT registered, give their VAT Registration Number 52 51. If purchaser (1) is a company you must provide a UK company or partnership UTR number (part 1) 53 If purchaser (1) has no UK reference, give a tax reference from the country in which purchaser (1) are based (part 2) 54 Enter the name of the country (part 3) 55 52. Number of purchasers 56 53. Title 57 54. Purchasers 1 surname or company name 57 55. Purchaser 1 first name 58 56. Purchaser 1 address part 1 58 Purchaser 1 address part 2 59 Purchaser 1 address Part 3 59 Purchaser 1 address Part 4 60 57. Is the purchaser acting as a trustee? 60 58. Please give a daytime telephone number 61 59. Are the purchaser and Vendor connected? 61 60. To which address would you like the certificate to be sent 62 61. Do you authorise that copies of correspondence can be sent to your agent 62 62. Agents name 63 63. Agents address 63 Agents address Part 2 64 Agents address part 3 64 64. Agents DX number 65 65. Agents reference 65 66. Agents telephone number 66 67. Title 66 68. Purchasers surname or company name 67 69. Purchasers first name 67 70. Purchasers address part 1 68 Purchasers address part 2 68 Purchasers address Part 3 69


Version 1.30 - 5 - 17/10/2017

Purchasers address Part 4 69 71. Is the purchaser acting as a trustee? 70 72. Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 1 70 Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 2 71 Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 3 72

5. DATA ITEMS SDLT 2 73 1. Please indicate if this form is for an additional vendor or an additional Purchaser. 73 2. Title 74 3. Surname or company name 75 4. First name 75 5. Address 76 Address part 2 76 Purchaser (1)s address Part 3 77 6. Are the purchaser and Vendor connected? 77 7. Is the purchaser acting as a trustee? 78

6. DATA ITEMS SDLT 3 79 1. Type of property 79 2. Local authority number 80 3. Title number 82 4. NLPG UPRN 82 5. Address or situation of land 83 Address or situation of land part 2 83 Address or situation of land Part 3 84 6. If the transaction is for Land what is the area and unit of measurement 84 If the transaction is for Land what is the area and unit of measurement Part 2 85 7. If there are there any mineral rights reserved what are they? 86 8. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission 86 9. Interest transferred or created 87

7. DATA ITEMS SDLT 4 88 1. If this transaction is part of the sale of a business please say if the sale includes 88 If this transaction is part of the sale of a business please say if the sale includes Part 2 89 2. If the property is for non-residential use what is it? 90 3. Have you applied for and received a post transaction ruling in accordance with the Clearances and Approvals 1? 91 Have you applied for and received a post transaction ruling in accordance with the Clearances and Approvals 1? Part 2 91 4. Is any part of the consideration contingent or dependant upon uncertain future events 92


Version 1.30 - 6 - 17/10/2017

5. Have you agreed with HM Revenue & Customs evenue that you will pay on a deferred basis 92 6. If there are there any mineral rights reserved what are they? 93 7. Give a description of the purchaser 93 8. Type of property 94 11 Address or situation of land part 1 95 9. Address or situation of land Part 2 96 Address or situation of land part 3 96 Address or situation of land Part 4 97 10. Local authority number 98 11. Title number 99 12. NLPG UPRN 100 13. If the transaction is for Land what is the area and unit of measurement 101 If the transaction is for Land what is the area and unit of measurement Part 2 101 14. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission 102 15. Estate or Interest transferred 103 16. Type of lease 104 17. Contractual term start date 105 18. Contractual term end date 106 19. Rent free period 107 20. Starting rent including VAT Part 1 108 Starting rent including VAT Part 2 108 Starting rent including VAT Part 3 109 21. If the rent includes VAT what is the VAT amount? 109 22. Total Premium payable 110 23. Net present value upon which the duty is calculated 111 24. Total amount of tax due-Premium 112 25. Total amount of tax due-NPV 113 26. Any terms surrendered 113 27. Break clause type 114 28. What is the date of the Break clause? 114 29. Which of the following relate to the lease 115 30. Rent review frequency 116 31. Date of first review 116 32. Rent review clause type 117 33. Has schedule 17A para 7 FA 2003 been used to calculate the NPV? 117 34. Service charge/Rent (amount) 118


Version 1.30 - 7 - 17/10/2017

35. Service charge frequency 118 36. Other considerations- Tenant to landlord (For example services/building works) 119 37. Other considerations- landlord to Tenant (For example services/building works) 119

8. Glossary of Terms 120 9. Appendix A 123 10. Appendix B 125


Version 1.30 - 8 - 17/10/2017

ABOUT THIS DOCUMENT

This document contains both the validation and business rules, which will form part of the Validation, checks that will need to be undertaken by

both the IR E portal or that developed by third party software suppliers

Appendix A of the form details the data types that are required to complete specific fields within the SDLT 1 - 4.

Appendix B details the modulus checks required in order to ensure that various references within the submission are correct.


Version 1.30 - 9 - 17/10/2017

STAMP TAXES ONLINE ACCEPTABLE CHARACTERS

The following is a list of characters which will be accepted by Stamp Taxes Online.

A to Z (upper case)

a to z (lower case)

0 to 9 (numeric)

space & ‘ ( ) * , - . / % ! + - : ; = ? @ [ ] ^ _ { } ~

Please note that the ampersand (&) and apostrophe ( ‘ ) characters must be transmitted in escaped format within your XML submission, i.e.

& and '

Note that the pound (£), dollar ($), Euro (€) and hash (#) characters are not allowable.

You must ensure that all characters contained within your XML submissions are in accordance with the patterns defined within the Schema.

No other characters will be accepted by Stamp Taxes Online and SDLT forms submitted electronically which contains any invalid characters

will be rejected.

Submissions that are rejected due to an invalid character will usually return an error message identifying the offending character however certain

invalid characters may cause the submission to become stuck in a continuous ‘polling’ loop.

Important: If an escaped character appears within your XML at the end of a line, you must ensure that the complete entity is included in the

same line of your XML, or on the next line if applicable. You must not truncate or split the escaped character otherwise this may invalidate your

XML message.


Version 1.30 - 10 - 17/10/2017

GENERAL VALIDATION RULES

The following rules apply globally:

1. Alpha characters are defined as A-Z upper and lower case and including but not exclusively space characters. An alpha field can contain any

number of spaces in any position as long as it contains at least 1 character that is not a space.

2. Numeric is defined as 0-9.

3. Alphanumeric is defined as the combination of Alpha and Numeric fields i.e 56 characters and including but not exclusively space

characters.

4. The character set is defined as all the characters as defined in section 3.

5. Date fields are in the format YYYY-MM-DD

6. All currency codes have the following validation rules:

All currency amounts in source are to be expressed in whole pounds, plus decimal point plus two characters after the decimal point.

Zero is an acceptable value for Currency fields unless specified in the validation section of the relevant field and in view of the preceding

rule, needs to be sent as “0.00”.

7. The yes/no code is a user defined data type it reflects the variables in the fields it requires the return of a yes or no value.

8. Postcode format is 2 groups. The first set of characters, the ‘outward code’ is either 2, 3 or 4 characters, then a space, then a second set of

characters, the ‘inward code’, which is always 3 characters long. Postcode should be subject to standard IR postcode validation, thus:-

a) 0-9 characters, first character must be alpha

b) Allowable characters A-Z, 0-9, SPACE and validation is case sensitive


Version 1.30 - 11 - 17/10/2017

c) Cannot include consecutive spaces, but must include one space

d) Postcode must comply with the following format

The first set of characters, the ‘outward code’ is a minimum of 2 characters and a maximum of four characters = (AN or ANN or AZN or

AZNN or ANA or AZA or AZNA) where N stands for digit (0-9),

A stands for alphabetic, (A-Z), Z same as A but no I or Z (A-H, J-Y)

Then One space

Then second box or ‘inward code’, that is, the last three characters must include the following:

A format of NAA, that is 0-9, followed by two of A-Z but no C, I, K, M, O, V (A-B, D-H, J, L, N, P-U, W-Z)

9. A NINO is to be validated according to these detailed rules:-

a) Characters 1 & 2 must be alpha

b) Characters 3-8 must be numeric

c) Character 9 must be alpha letters A-D or can be omitted

d) The first character must not be D, F, Q, U, V or I

e) The second character must not be D, F, O, Q, U, V or I

f) First 2 characters must not be FY, GB , NK, TN or ZZ

10. A number of Business rules relate to ‘future date’. This is defined as the date on the online validation service at the instant that the file is

received.


Version 1.30 - 12 - 17/10/2017

DATA ITEMS SDLT 1

Unique Transaction Reference Number - UTRN Also known as

Structure and format XML

Mandatory / Optional Optional

X-Path IRenvelope/SDLT/UTRN

If not supplied If not supplied it will be allocated by GGIS and returned in the success_response message.

Data Type Alpha/Numeric Length 11 characters fixed length

Validation / Processing

Error Code

1. If present, the modulus check as contained in Appendix B to

this document must be done.

2. All of the first nine characters must be numeric.

3. The 10th of the 11 characters must always be ‘M’.

4. The last of the 11 characters must not be ‘I’ ‘O’ or ‘U’.

5. UTRN cannot start with 5.

2026


Version 1.30 - 13 - 17/10/2017

About the transaction

1. Type of property Also known as Type of property


Mandatory / Optional Mandatory

X-Path IRenvelope/SDLT/LandDetail/Property/PropertyType

Data Type Numeric Length 2 maximum


Error Code

6. ‘Must be 01, 02, 03 or 04’

2. Description of Transaction Also known as Description of transaction



X-Path IRenvelope/SDLT/TransactionDetails/TransactionDescription

Data Type Alpha Length 1 maximum


Error Code

7. Must be Alpha characters ‘F’,’L’ ,‘O’ or ‘A’


Version 1.30 - 14 - 17/10/2017

3. Estate or Interest transfered Also known as Interest transferred or created



X-Path IRenvelope/SDLT/LandDetail/Property/InterestTransfered



Error Code

8. Must be one of the following values FP,FG,FT,LP,LG,LT or

OT

4. Effective Date of Transaction Also known as Effective date of transaction



X-Path IRenvelope/SDLT/TransactionDetails/EffectiveDate

Data Type Date format YYYY-MM-DD Length 10


Error Code

9. If field 1 code 01. 02 or 03 date cannot be earlier than

01/12/2003 but if field 1 code 04 date cannot be earlier than

01/04/2016

10. Date cannot be future date

09

10


Version 1.30 - 15 - 17/10/2017

5. Any restrictions covenants or conditions affecting the value of the estate or interest transferred or granted Also known as Any restrictions, covenants or conditions affecting the value of the interest transferred or granted? Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/RestrictionsAffecting

Data Type yes/no format Length 3 maximum


Error Code

Any restrictions covenants or conditions affecting the value of the estate or interest transferred or granted Also known as If yes please provide details



X-Path IRnvelope/SDLT/TransactionDetails/RestrictionsAffecting/Details

Data Type Alpha/Numeric Length 42 maximum


Error Code

11. Must be completed if answer to field 5 part 1 is Yes

12. Must not be completed if answer to field 5 part 1 is No

11

12


Version 1.30 - 16 - 17/10/2017

6. Date of contract or conclusion of missives Also known as Date of contract or conclusion of missives



X-Path IRenvelope/SDLT/TransactionDetails/ContractDate



Error Code

13 Date cannot be a future date.

14 Removed

15 Date cannot be earlier than 01/01/1900

13

7. Is any land exchanged or part exchanged? Also known as Is any land exchanged or part-exchanged? Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/LandExchanged



Error Code


Version 1.30 - 17 - 17/10/2017

Is any land exchanged or part exchanged? Part 2 Also known as If ‘yes’ please complete address of location- Postcode



X-Path IRenvelope/SDLT/TransactionDetails/LandExchanged/Address/PostCode

Data Type Postcode format Length 8 maximum


Error Code

16 May be completed if answer to field 7 part 1 is Yes

17 Must not be completed if answer to field 7 part 1 is No

18 Standard IR Postcode Validation.

17

Is any land exchanged or part exchanged? Part 3 Also known as Please complete address of location-House or Building number



X-Path IRenvelope/SDLT/TransactionDetails/LandExchanged/Address/HouseNumber

Data Type Alpha Numeric Length 4 maximum


Error Code

19 May be completed if answer to field 7 part 1 is Yes


20


Version 1.30 - 18 - 17/10/2017

Is any land exchanged or part exchanged? Part 4 Also known as Please complete address of location-Rest of address



X-Path IRenvelope/SDLT/TransactionDetails/LandExchanged/Address/Line

Data Type Full character set Length If present, minimum of 1line and maximum of 4 lines each of maximum 35 characters per line


Error Code

21 Must be completed if answer to field 7 part 1 is Yes


21

22

8. Is the Transaction Pursuant to a previous option agreement Also known as Is the transaction pursuant to a previous option agreement. Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/PursuantToOption



Error Code


Version 1.30 - 19 - 17/10/2017

About the tax calculation

9. Are you claiming relief (part 1) Also known as Are you claiming relief? Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/ClaimingRelief



Error Code

Are you claiming relief? (part 2) Also known as If ‘yes’ please show the reason



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/ClaimingRelief/Reason


Version 1.30 - 20 - 17/10/2017



Error Code

23 Must be completed if answer to field 9 part 1 is Yes


25 If present, code must be 2 numbers in the following range, a

minimum of ‘05’ and maximum of ‘35’. With the exception

of ‘06’, which is not valid.

26 If code ‘05’ is used, then field 1 code must be ‘01’.

27 Rule removed.

28 If code ‘07’ is used, then field 1 code must be ‘02’.

344 If code 05 or 07 is used, the effective date must be on or

before 05 April 2013.

345 If code 05 or 07 is used, the filing date must be before 06 May

2014.

346 If code 30 is used, the effective date must be between

01/10/07 – 30/09/12.

341 If code ‘30’ is used, then field 1 code must be ‘01’

342 If code “32” is used, then field 1 code must be ‘01’.

343 If code “33” is used, then for at least one property at either

field 1 SDLT1, Field 1 SDLT3 or field 8 SDLT4 must be either

code “01” or “02” or “04”

347 If code “34” is used, the effective date cannot be earlier than

06 April 2013.

348 If code “35” is used, the effective date cannot be earlier than

06 April 2013.

23

24

344

345

346

341

342

343

347

348

Are you claiming relief? (part 3) Also known as Enter charity’s registered number or the company’s CIS number



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/ClaimingRelief/SchemeNumber


Version 1.30 - 21 - 17/10/2017

Data Type Full character set Length 14 maximum


Error Code


30 May only be completed if answer to field 9 part 1 is Yes and

relief code shown in field 9 part 2 is ‘08’ or ‘20’

29

30

Are you claiming relief? (part 4) Also known as For Disadvantaged areas relief claimed on part of the property please enter the chargeable amount



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/ClaimingRelief/ChargeableAmount

Data Type Currency format shown in section 3.6 of the general validation rules Length 13 maximum


Error Code

31 Must be completed if field 1 is ‘02’, field 9 part 1 is Yes and

relief code shown in answer to field 9 part 2 is ‘07’.


33 Value cannot exceed ‘9999999999.00’

31

32

10. Total Consideration or Value for money or moneys worth including how much VAT paid. Also known as What is the total consideration in money or money’s worth, including any VAT actually payable for the transaction notified



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/Consideration/TotalConsideration

Data Type Currency format shown in section 3.6 of the general validation rules


Version 1.30 - 22 - 17/10/2017

Length 13 maximum


Error Code

34 Must be completed if field 2 is ‘F ‘’A’ or ‘O’ with a value

greater than ‘0.00’

35 If field 2 is L field must not be completed

36 Must be equal to or less than the numeric amount shown in

Field 13 part 2 where this has been completed


34

35

36

11. If the consideration includes VAT please state the amount Also known as If the total consideration for the transaction includes VAT, please state the total amount



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/Consideration/VATamount



Error Code

38 Must be less than or equal to the numeric amount shown in

field 10


38

12. What form does the consideration take Also known as What form does the consideration take? Enter the relevant codes from the guidance notes



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/Consideration/FormCode

Data Type Numeric


Version 1.30 - 23 - 17/10/2017

Length See validation rules below


Error Code

40 At least 1 Box must be completed if field 2 is ‘F’, ‘O’ or ‘A’

41 Field must not be completed if field 2 is ‘L’

42 A maximum of 4 values in the range 30-39 may be selected

40

41

13. Is this transaction linked to any others Also known as Is this transaction linked to any others? Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/LinkedTransaction



Error Code

Is this transaction linked to any others-part 2 Also known as Total consideration or value for money or moneys worth including how much VAT paid for all of the Linked Transactions.



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/LinkedTransaction/LinkedTotal



Version 1.30 - 24 - 17/10/2017


Error Code

43 Must be completed if answer to field 13 part 1 is Yes.

44 Must not be completed if answer to field 13 part 1 is No.

Value must not be less than value in SDLT1 field 10

43

44

14. Total amount of tax due Also known as Total amount of tax due for this transaction



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/TotalDue



Error Code

45 Value may be ‘0.00’

n algorithms contained within the CRM system

15. Total amount paid or enclosed with this notification Part 1 Also known as Total amount paid or enclosed with this notification



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/AmountPaid

Data Type Currency format shown in section 3.6 of the general validation rules


Version 1.30 - 25 - 17/10/2017

Length 13 maximum


Error Code

46 Value may be ‘0.00

Total amount paid or enclosed with this notification Part 2 Also known as Does the amount paid include payment of any penalties and any interest due? Put ‘X’ in one box



X-Path IRenvelope/SDLT/TransactionDetails/TaxCalculation/AmountPaid



Error Code

About new leases

16. Type of lease Also known as Type of lease



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/LeaseType


Version 1.30 - 26 - 17/10/2017

Data Type Alpha Length 1


Error Code

47 Must be completed if field 2 code is ‘A’ or ‘L’

48 Must not be completed if field 2 is ‘F’ or ‘O’

49 Only letters ‘R’, ‘N’ & ‘M’ are permissible for this field.

50 If field 1 is ‘01’ or ‘04’ field 16 must be completed with letter

‘R’.

51 If field 1 is ‘02’ field 16 must be completed with letter ‘M’.

52 If field 1 is ‘03’ field 16 must be completed with letter ‘N’.

47

48

50

51

52

17. Contractual term start date Also known as Start date as specified in lease



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/StartDate

Data Type Date format YYYY-MM-DD


Version 1.30 - 27 - 17/10/2017

Length 10


Error Code




56 Removed

53

54

18. Contractual term end date Also known as End date as specified in lease



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/EndDate



Error Code




60 Date cannot be earlier than date in field 17

57

58

60

19. Rent free period Also known as Rent free period Number of months



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/RentFreePeriod


Version 1.30 - 28 - 17/10/2017



Error Code

61 May be completed or left blank if field 2 code is ‘A’ or ‘L’

62 Must not be completed if field 2 is ‘F’, or ‘O’

63 Any two-digit number in the range 01-99 inclusive may be

entered

64 Field may not be 00.

62

20. Starting rent including VAT Part 1 Also known as Annual starting rent inclusive of VAT (actually) payable



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/StartingRent/RentPayable



Error Code



67 Cannot exceed ‘99999999.00’.

65

66

Starting rent including VAT Part 2 Also known as End date for starting rent



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/StartingRent/EndDate


Version 1.30 - 29 - 17/10/2017

Data Type Date format YYYY-MM-DD Length 10 maximum


Error Code


69 May be completed if field 2 is ‘A’ or ‘L’

70 Date must be no earlier than date entered into field 17 and no

later than date entered into field 18.

68

70

Starting rent including VAT Part 3 Also known as Later rent known. Put ‘X’ in one box



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/StartingRent/LaterRentKnown



Error Code

71 May be completed if field 2 code is ‘A’ or ‘L’


72

21. In the rent includes VAT what is the amount? Also known as What is the amount of VAT, if any?



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/StartingRent/VATamount



Version 1.30 - 30 - 17/10/2017


Error Code

73 May be completed if field 2 code is ‘A’. or ‘L’


75 Removed

74

22. Total Premium paid Also known as Total premium payable



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/PremiumPaid



Error Code

76 Must be completed if field 2 code is ‘L’

77 Must not be completed if field 2 is ‘F’,‘O’ or ‘A’

76

77

23. Net present value upon which the duty is calculated Also known as Net present value upon which tax is calculated



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/NetPresentValue



Version 1.30 - 31 - 17/10/2017


Error Code

78 Must be completed if field 2 code is “L”

79 Must not be completed if field 2 is ‘F’, ‘O’ or “A”.

78

79

24. Total amount of tax due-Premium Also known as Total amount of tax due - premium



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/TotalPremiumTax



Error Code


81 Must not be completed if field 2 is ‘F’, ‘O’ or ‘A’.

80

81

25. Total amount of tax due-NPV Also known as Total amount of tax due - NPV



X-Path IRenvelope/SDLT/LandDetail/LeaseDetails/TotalNPVtax



Version 1.30 - 32 - 17/10/2017


Error Code


83 Must not be completed if field 2 is ‘F’, ‘O’ or ‘A’.

82

83

About the Land

26. Number of properties included Also known as Number of properties included



X-Path IRenvelope/SDLT/LandDetail/NumberOfProperties



Error Code

84 Value must be minimum of 1 and maximum of 99.

27. Where more than 1 property is involved do you want a certificate for each property? Also known as Where more than one property is involved, do you want a certificate for each property? Put ‘X’ in one box



X-Path IRenvelope/SDLT/LandDetail/CertificateForEach



Version 1.30 - 33 - 17/10/2017


Error Code

85 Field must be completed if field 26 contains value greater than

1.

85

28. Address or situation of land Also known as Address or situation of land - Postcode



X-Path IRenvelope/SDLT/LandDetail/Property/AddressOfLand/PostCode



Error Code

86 Standard HMRC Postcode Validation.

352 Must always check ‘Scottish’ postcode list

352

Address or situation of land part 2 Also known as House number



X-Path IRenvelope/SDLT/LandDetail/Property/AddressOfLand/HouseNumber

Data Type Alpha-Numeric


Version 1.30 - 34 - 17/10/2017

Length 4 maximum


Error Code

Address or situation of land Part 3 Also known as Rest of address



X-Path IRenvelope/SDLT/LandDetail/Property/AddressOfLand/Line

Data Type Full character set Length A minimum of 1 line and maximum of 4 lines, each line a maximum of 35 characters


Error Code

Address or situation of land Part 4 Also known as Is the rest of the address on the supplementary sheet SDLT 3?



X-Path IRenvelope/SDLT/LandDetail/Property/AddressExtension

Data Type yes/no format


Version 1.30 - 35 - 17/10/2017

Length 3 maximum


Error Code

339 This field should always be ‘no’

29. Local authority number Also known as Local authority number



X-Path IRenvelope/SDLT/LandDetail/Property/LAnumber



Error Code


Version 1.30 - 36 - 17/10/2017

87 Box 29 must contain a four digit number as listed in SDLT 6

guidance notes

349 8998 or 8999 can only be used if the date in box 4 is

01/04/2015 or later

350 8999 can only be used where the date at Box 6 earlier than

01/05/2012

351 8998 can only be used where the date at Box 6 is earlier than

01/04/2015

353 cannot begin with 9 if date at Box 4 is 01/04/2015 or later

354 6998 ‘Retrospective’ and 6999 ‘Transitional’ cases cannot

apply before 01/04/2018

355 6999 ‘Transitional’ cases cannot apply where the contract date

is after 17/12/2014

356 6998 ‘Retrospective’ cases cannot apply where the contract

date is 01/04/2018 or later

357 A Welsh 'Local authority number' is no longer allowed where

the effective date of transaction is 01/04/2018 or later

358 6996 ‘Multiple Interests transaction’ and 6997 ‘Cross-border

transaction’ cases cannot apply before 01/04/2018

87

349

350

351

353

354

355

356

357

358

30. Title number Also known as Title number, if any



X-Path IRenvelope/SDLT/LandDetail/Property/TitleNumber



Version 1.30 - 37 - 17/10/2017


Error Code

31. NLPG UPRN Also known as NLPG UPRN



X-Path IRenvelope/SDLT/LandDetail/Property/NLPGUPRN

Data Type Alpha numeric Length 14 maximum


Error Code

88 Only permitted alpha numeric layout prefaces numbers with

letters NI all other formats are numeric

32. If the transaction is for Land what is the area and unit of measurement Also known as If agricultural or development land, what is the area (if known)? Put ‘X’ in one box



X-Path IRenvelope/SDLT/LandDetail/Property/LandArea/Unit



Version 1.30 - 38 - 17/10/2017


Error Code

89 If completed the data provided can be either ‘Hectares’ or

‘SquareMetres’.

90 Must not be completed if Field 32 part 2 is not completed

If the transaction is for Land what is the area and unit of measurement Part 2 Also known as Area



X-Path IRenvelope/SDLT/LandDetail/Property/LandArea

Data Type Numeric Length 14 characters maximum


Error Code

91 Must be completed if field 32 part 1 is completed.

92 Must not be completed if field 32 part 1 is not completed

93 Data must be shown to 3 decimal places

33. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission Also known as Is a plan attached?



X-Path IRenvelope/SDLT/LandDetail/Property/PlanSubmitted



Version 1.30 - 39 - 17/10/2017


Error Code

About the Vendor (1)

34. Number of vendors included Also known as Number of vendors



X-Path IRenvelope/SDLT/VendorDetails/NumberOfVendors



Error Code

94 Value provided must fall within the range 1-99

35. Title Also known as Title



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Name/Title

Data Type Alpha Length Min 1 maximum 6


Version 1.30 - 40 - 17/10/2017


Error Code

95 If present minimum length of 1 character which cannot be

space.

36. Vendor (1)s Surname or Company name Also known as Vendor (1) surname or company name



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Name/CompanyOrSurname

Data Type Full character set Length Minimum 1 maximum 56


Error Code

96 A minimum length of 1 character which cannot be a space.

37. Vendors First name Also known as Vendor (1) first name(s)



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Name/Forename

Data Type Alpha


Version 1.30 - 41 - 17/10/2017

Length A maximum of 2 lines, each line a maximum of 14 characters.


Error Code

97 If field 35 is completed field 37 must be completed

98 In respect of each line, if present, a minimum length of 1

character which cannot be a space.

97

38. Vendor (1)s address Also known as Vendor (1) address - Postcode



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Address/PostCode



Error Code


Vendor (1)s address Part 2 Also known as House or building number



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Address/HouseNumber


Version 1.30 - 42 - 17/10/2017



Error Code

Vendor (1)s address part 3 Also known as Rest of address



X-Path IRenvelope/SDLT/VendorDetails/Vendor/Address/Line

Data Type Full character set Length A minimum of 1 line and maximum of 4 lines, each line a maximum of 35 characters.


Error Code

39. Agents name Also known as Agent’s name



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Name


Version 1.30 - 43 - 17/10/2017



Error Code

40. Agents address Also known as Agents address - Postcode



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Address/PostCode



Error Code


Agents address Part 2 Also known as House or building number



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Address/HouseNumber


Version 1.30 - 44 - 17/10/2017



Error Code

Agents address part 3 Also known as Rest of address



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Address/Line

Data Type Full character set Length Maximum of 4 lines, each line with maximum of 35 character per line.


Error Code

101 If field 39 has been completed at least one line of this field or

field 41 must be completed.

101

41. Agents DX number Also known as Agents DX number



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/DXnumber


Version 1.30 - 45 - 17/10/2017

Data Type Alpha-numeric Length 28 maximum


Error Code

102 Should not be completed if field 39 is blank.

103 (removed)

42. Agents E-mail address Also known as Agents E-mail address



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/EmailAddress



Error Code

104 Should meet the prescribed govt E-mail format guidelines.

43. Agents reference Also known as Agents reference




Version 1.30 - 46 - 17/10/2017

X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Reference



Error Code

44. Agents telephone number Also known as Agents telephone number



X-Path IRenvelope/SDLT/VendorDetails/AgentDetails/Telephone



Error Code

Additional vendor




Version 1.30 - 47 - 17/10/2017


X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Name/Title

Data Type Alpha Length Minimum 1 Maximum 6


Error Code

105 Can be completed only if numeric value in field 34 is 2 or

greater.

106 If present a minimum length of 1 character which cannot be

space.

105

46. Vendors surname or company name Also known as Vendor (2) surname or company name



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Name/CompanyOrSurname

Data Type Full character set Length Minimum 1 Maximum 56


Version 1.30 - 48 - 17/10/2017


Error Code


greater.

108 If present a minimum length of 1 character which cannot be a

space.

107

47. Vendors first name Also known as Vendor (2) first name(s)



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Name/Forename

Data Type Full character set Length Maximum of 2 lines, each line being maximum of 14 characters.


Error Code


greater.

110 Must be present if field 45 is present.

111 In respect of each line, if present, a minimum of 1 character

which cannot be a space.

109

110

48. Vendors address Also known as Vendor (2) address. Put ‘X’ in this box if the same as box 38



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/SameAddressAsPrimaryVendor



Version 1.30 - 49 - 17/10/2017

Length 3 maximum


Error Code

112 If present must be ‘yes’. ‘No’ is not an acceptable value.


greater.

114 If field 48 part 1 completed, address in 48 parts 2, 3 and 4

must not be completed

113

Vendors address part 2 Also known as Postcode



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Address/PostCode

Data Type Postcode format Length 8 Maximum


Error Code

115 May be completed only if numeric value in field 34 is 2 or

greater and field 48 part 1 is not present.


115

Vendors address Part 3 Also known as House or building number



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Address/HouseNumber

Data Type Alpha numeric


Version 1.30 - 50 - 17/10/2017

Length 4 maximum


Error Code

117 May be completed only if numeric value in field 34 is 2 or

greater and field 48 part 1 is not present.

117

Vendors address Part 4 Also known as Rest of address



X-Path IRenvelope/SDLT/VendorDetails/AdditionalVendor/Address/Line

Data Type Full character set Length A maximum of 4 lines, each line a maximum of 35 characters


Error Code

118 Must be completed if numeric value in field 34 is 2 or greater

and field 48 part 1 is not present.

118

About the Purchaser (1)

49. National Insurance number of Purchaser (1) part 1 Also known as National Insurance Number of purchaser (1)


Mandatory / Optional Conditional

X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/NINO


Version 1.30 - 51 - 17/10/2017

Data Type NINO should utilise the standard format included in the Core Schema Length Min. 8 Max. 9


Error Code

121 NI number must match stated E standards

1001 If SDLT1 field 50 and SDLT1 field 51 part 1 and SDLT1

field 51 part 2 are blank then must be completed

1002 If SDLT1 field 50 or SDLT1 field 51 part1 or SDLT1 field

51 part 2 are completed then must be blank

121

400

401

National Insurance number of Purchaser (1) part 2 Also known as Date of Birth of purchaser (1)



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/DateOfBirth



Version 1.30 - 52 - 17/10/2017


Error Code

1003 If SDLT1 field 49 part 1 is completed then must be

completed

1004 If SDLT1 field 49 part 1 is blank then SDLT1 field 49 part 2

must be blank

1005 Date cannot be in the future

402

403

404

50. If purchaser (1) is VAT registered, give their VAT Registration Number Also known as If purchaser (1) is VAT registered, give their VAT reference number



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PurchaserVATreferenceNumber



Version 1.30 - 53 - 17/10/2017


Error Code

1006 If SDLT1 field 49 part 1 and SDLT1 field 51 part 1 and

SDLT1 field 51 part 2 are blank must be completed

1007 If SDLT1 field 49 part 1 or SDLT1 field 51 part 2 are

completed then must be blank

1008 Apply the modulus 97 and 9755 check. See appendix b

NB for online submissions, company information (Questions

50/51) cannot be submitted on an SDLT1. An SDLT 4 must be

created to submit this information. Please follow the sequence

in the SDLT schema.

400

405

406

51. If purchaser (1) is a company you must provide a UK company or partnership UTR number (part 1) Also known as If purchaser (1) is a company you must provide a UK company or partnership UTR number



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PurchaserCompanyDetails/TaxReference

Number



Version 1.30 - 54 - 17/10/2017


Error Code

1009 If SDLT1 field 49 part 1 and SDLT1 field 50 and SDLT1


1010 If SDLT1 field 49 part 1 or SDLT1 field 51 part 2 are

completed then must be blank

1011 Apply modulus 11 check. See appendix b




in the SDLT schema.

400

407

408

If purchaser (1) has no UK reference, give a tax reference from the country in which purchaser (1) is based (part 2) Also known as If purchaser (1) has no UK reference, give a tax reference from the country in which purchaser (1) is based



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PurchaserCompanyDetails/CompanyRegi

steredNumber



Version 1.30 - 55 - 17/10/2017


Error Code

1012 If SDLT1 field 49 part 1 and SDLT1 field 50 and SDLT1


1013 If SDLT1 field 49 part 1 or SDLT1 field 50 or SDLT1 field

51 part 1 are completed then must be blank




in the SDLT schema.

400

409

Enter the name of the country (part 3) Also known as Enter the name of the country



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PurchaserCompanyDetails/PlaceOfRegist

ration



Version 1.30 - 56 - 17/10/2017


Error Code

1014 If SDLT1 field 51 part 2 is completed then must be

completed

1015 If SDLT1 field 51 part 2 is blank then must be blank




in the SDLT schema.

410

411

52. Number of purchasers Also known as Number of purchasers included



X-Path IRenvelope/SDLT/PurchaserDetails/NumberOfPurchasers



Version 1.30 - 57 - 17/10/2017


Error Code

119. Value provided must fall within the range 1-99

120. The value in field 34 PLUS the value in this field cannot

exceed a total of 99.

120




X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Name/Title



Error Code

121. If present a minimum length of 1 character which cannot be a

space.

54. Purchasers 1 surname or company name Also known as Purchaser (1) surname or company name



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Name/CompanyOrSurname

Data Type Full character set Length Maximum 56


Version 1.30 - 58 - 17/10/2017


Error Code

122. A minimum length of 1 character which cannot be a space.

55. Purchaser 1 first name Also known as Purchaser (1) first name



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Name/Forename

Data Type Full character set Length Maximum of 2 lines, each line a maximum of 14 characters.


Error Code

124. Must be present if field 53 is present

125. In respect of each line, if present, a minimum of 1 character


124

56. Purchaser 1 address part 1 Also known as Purchaser (1) address. Put ‘X’ in this box if the same address as box 28.



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/\SameAddressAsLand

Data Type yes/no type Length 3 maximum


Version 1.30 - 59 - 17/10/2017


Error Code

126. Cannot be ‘yes’ if field 28 part 3 is blank

127. Cannot be ‘no’

Purchaser 1 address part 2 Also known as Postcode



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Address/PostCode



Error Code

128. Standard IR Postcode Validation.

129. Cannot be completed if field 56 part 1 is ‘yes’.

Purchaser 1 address Part 3 Also known as House or building number



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Address/HouseNumber



Version 1.30 - 60 - 17/10/2017


Error Code


Purchaser 1 address Part 4 Also known as Rest of address



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Address/Line

Data Type Full character set Length Maximum of 4 lines each of a maximum of 35 characters.


Error Code

131. Must be completed if field 56 part 1 is ‘no’.


57. Is the purchaser acting as a trustee? Also known as Is the purchaser acting as a trustee? Put ‘X’ in a box



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Trustee

Data Type yes/no format Length 3 Maximum


Version 1.30 - 61 - 17/10/2017


Error Code

58. Please give a daytime telephone number Also known as Please give a daytime telephone number – this will help us if we need to contact you about your return



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/Telephone



Error Code

59. Are the purchaser and Vendor connected? Also known as Are the purchaser and vendor connected? Put ‘X’ in one box



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/VendorConnected



Version 1.30 - 62 - 17/10/2017


Error Code

60. To which address would you like the certificate to be sent Also known as To which address shall we send the certificate? Put ‘X’ in one box



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/CertificateAddress

Data Type Alpha Length Maximum 9 characters


Error Code

133. If AGENT is selected, (field 62 must be completed) AND

(either Field 63 part 3 OR field 64 must be completed)

134. If property is selected field 28 part 3 must be completed

135. If purchaser is selected field 56 part 4 must be completed or

field 56 part 1 must be completed

136. Content must be either ‘Property’, ‘Purchaser’ or ‘Agent’.

133

61. Do you authorise that copies of correspondence can be sent to your agent Also known as I authorise my agent to handle correspondence on my behalf. Put’X’ in one box



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AuthoriseAgent



Version 1.30 - 63 - 17/10/2017

Length 3 Maximum


Error Code

62. Agents name Also known as Agents name



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Name



Error Code

137. If field 61 is yes or field 60 indicates “Agent” then field must

be completed.

138. If any of the fields from field 63 part 1 to field 66 are present

then field 62 must be present.

137

63. Agents address Also known as Agent address - Postcode



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Address/PostCode



Version 1.30 - 64 - 17/10/2017


Error Code


Agents address Part 2 Also known as Building number



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Address/HouseNumber



Error Code

Agents address part 3 Also known as Rest of address



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Address/Line

Data Type Full character set Length Maximum of 4 lines each of maximum of 35 characters.


Version 1.30 - 65 - 17/10/2017


Error Code

140. If field 62 has been completed at least one of this field or

field 64 must be completed.

140

64. Agents DX number Also known as Agents DX number



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/DXnumber

Data Type Alpha-numeric Length 28 maximum


Error Code

141. (removed) - -

65. Agents reference Also known as Agents reference



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Reference



Version 1.30 - 66 - 17/10/2017


Error Code

142. Must not be present if field 62 is not completed

66. Agents telephone number Also known as Agents telephone number



X-Path IRenvelope/SDLT/PurchaserDetails/Purchaser/AgentDetails/Telephone

Data Type Full character set Length Maximum 14


Error Code

143. Must not be present if field 62 is not completed

Additional purchaser




X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Name/Title


Version 1.30 - 67 - 17/10/2017



Error Code

144. May be completed only if numeric value in field 52 is 2 or

greater.


space.

144

68. Purchasers surname or company name Also known as Purchaser (2) surname or company name



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Name/CompanyOrSurname



Error Code

146. Must be completed if numeric value in field 52 is 2 or greater

147. Cannot be completed if field 52 is 1.


space.

146

147

69. Purchasers first name Also known as Purchaser (2) first name(s)



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Name/Forename

Data Type Full character set


Version 1.30 - 68 - 17/10/2017

Length Maximum of 2 lines, each line with a maximum of 14 characters.


Error Code


greater

150. Must be present if field 67 is present.



149

150

70. Purchasers address part 1 Also known as Purchaser (2) address. Put ‘X’ in this box if the same as purchaser (1) (box54)



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/SameAddressAsPrimaryPurchaser



Error Code


greater

153. If present must be ‘yes’.

152

Purchasers address part 2 Also known as Postcode



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Address/PostCode

Data Type Postcode format


Version 1.30 - 69 - 17/10/2017

Length 8 Maximum


Error Code


greater and Field 70 part 1 is not ‘yes’.


154

Purchasers address Part 3 Also known as House or building number



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Address/HouseNumber



Error Code


greater and Field 70 part 1 is not ‘yes’.

156

Purchasers address Part 4 Also known as Rest of address



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Address/Line

Data Type Full character set Length Maximum of 4 lines each with maximum of 35 characters.


Version 1.30 - 70 - 17/10/2017


Error Code

157. Must be completed if numeric value in field 52 is 2 or greater

and field 70 part 1 is not ‘yes’.

158. Cannot be completed if field 52 is 1.

157

158

71. Is the purchaser acting as a trustee? Also known as Is the purchaser acting as a trustee? Put ‘X’ in one box



X-Path IRenvelope/SDLT/PurchaserDetails/AdditionalPurchaser/Trustee



Error Code

159. If field 68 completed then field must be completed

72. Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 1 Also known as Additional vendor/Purchaser details SDLT 2



X-Path IRenvelope/SDLT/SupplementarySections/SDLT2Count

Data Type Numeric Length Up to 2 digits


Version 1.30 - 71 - 17/10/2017


Error Code

160. Number entered in this field must be 0 if field 34 is 2 or less

and field 52 is 2 or less

161. Number entered in this field must be equal to field 34 plus

field 52 minus 4 if both field 34 and 52 are greater than 2

162. Number entered in this field if either field 34 or 52 are 1 or 2

and the other is greater than 2 should be equal to the higher

value field minus 2

163. Number entered in this field must equal the number of

instances in the file of SDLT2 field 3 (which is a mandatory

box on that form).

160

161

162

163

Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 2 Also known as Additional details about the land SDLT 3






Version 1.30 - 72 - 17/10/2017


Error Code

164. 165. If field 2 is ‘F’ or ‘O’, value in field should be equal to field

26 minus 1

166. If field 2 is ‘L’ or ‘A’ and field 28 part 4 is blank value should

be 0 or blank

167. Error removed


instances in the file of SDLT3 field 1 (which is a mandatory

box on that form).

165

166

168

Additional Supplementary Sheets How many supplementary sheets have you enclosed with this return Part 3 Also known as Additional details about the transaction including leases SDLT 4






Version 1.30 - 73 - 17/10/2017


Error Code

169. If field 2 is F or O and field 1 is 01 or 04, then the only

acceptable value is a minimum of 0 and a maximum of the

value in field 26

170. If field 2 is F or O and field 1 is 02 or 03, then the only


value in field 26

171. If field 2 is L or A and field 1 is 02 or 03, then the only


value in field 26.

172. If field 2 is L and field 1 is 01 or 04, then the only acceptable

value is a minimum of 0 and a maximum of the value in field

26 or field 26 -1

173. If field 2 is A and field 1 is 01 or 04, then the only acceptable

value is the value in field 26 or the value in field 26-1


instances in the file of SDLT4.

169

170

171

172

173

174

DATA ITEMS SDLT 2

1. Please indicate if this form is for an additional vendor or an additional Purchaser. Also known as Please indicate if this return is for an additional vendor or an additional purchaser. Put ‘X’ in one box


Version 1.30 - 74 - 17/10/2017



Data Type The separate fields for Additional Vendor or Additional Purchaser should be handled by a choice

element within the schema Length See above


Error Code

175. Vendor should only be completed if SDLT1 field 34 is 3 or

greater

176. Purchaser should only be completed if SDLT1 field 52 is 3 or

greater

177. Only one field, Vendor or Purchaser, can be completed on a

particular instance of the SDLT2.




X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Name/Title or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Name/Title


Version 1.30 - 75 - 17/10/2017



Error Code


space.

3. Surname or company name Also known as Surname or company name



X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Name/CompanyOrSurname or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Name/CompanyOrSurname



Error Code

179. A minimum length of 1 character which cannot be a space.

4. First name Also known as First name(s)




Version 1.30 - 76 - 17/10/2017

X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Name/Forename or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Name/Forename

Data Type Full character set Length Maximum of 2 lines, each of maximum of 14 characters.


Error Code



5. Address Also known as Postcode



X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Address/Postcode or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Address/Postcode



Error Code

181. Standard HMRC Postcode Validation.

Address part 2 Also known as House or building number




Version 1.30 - 77 - 17/10/2017

X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Address/HouseNumber or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Address/HouseNumber

Data Type Alpha numeric Length 4 Maximum


Error Code

Purchaser (1)s address Part 3 Also known as Rest of address



X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Address/Line or

IRenvelope/SDLT/VendorDetails/SDLT2Vendor/Address/Line

Data Type Alpha numeric Length Minimum of 1 line and maximum of 4 lines, each of maximum of 35 characters.


Error Code

6. Are the purchaser and Vendor connected? Also known as Are the purchaser and vendor connected? Put ‘X’ in one box



Version 1.30 - 78 - 17/10/2017


X-Path IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/VendorConnected



Error Code

182. Must be completed if field 1 is a purchaser.

183. Must not be completed if field 1 contains ‘Vendor’.

7. Is the purchaser acting as a trustee? Also known as Is the purchaser acting as a trustee? Put ‘X’ in one box



IRenvelope/SDLT/PurchaserDetails/SDLT2Purchaser/Trustee



Error Code

184. Must be completed if field 1 is a purchaser.

185. Must not be completed if field 1 contains ‘Vendor’.


Version 1.30 - 79 - 17/10/2017

DATA ITEMS SDLT 3




X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/PropertyType

Data Type Numeric Length 2 characters


Error Code

186. This field should fall within the range 01-04

187. Must be completed if SDLT1 field 2 is ‘F’ or ‘O’ and field 28

part 4 is “no”.

188. Must not be completed if (SDLT field 2 is ‘F’ or ‘O’ and field

26 is “1” and SDLT1 field 28 part 4 is “yes”).

189. Must not be completed if (SDLT 1 field 2 is ‘L’ or ‘A’..


Version 1.30 - 80 - 17/10/2017

2. Local authority number Also known as Local Authority Number



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/LAnumber



Error Code


Version 1.30 - 81 - 17/10/2017

190. Box 2 must contain a four digit number as listed in the SDLT6

guidance notes.

191. Must be completed if SDLT1 field 2 is ‘F’ or ‘O’ and field 28

part 4 is “no”.

192. Must not be completed if (SDLT1 field 2 is ‘F’ or ‘O’ and

field 26 is “1” and SDLT1 field 28 part 4 is “yes”).

193. Must not be completed if (SDLT 1 field 2 is ‘L’ or ‘A’

349 8998 or 8999 can only be used if the date in box 4 of

SDLT 1 is 01/04/2015 or later

350 8999 can only be used where the date at Box 6 of SDLT 1is

earlier than 01/05/2012

351 8998 can only be used where the date at Box 6 of SDLT1 is






is after 17/12/2014







190

349

350

351

353

354

355

356

357

358


Version 1.30 - 82 - 17/10/2017

3. Title number Also known as Title Number, if any



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/TitleNumber

Data Type Full character set Length 14 characters maximum


Error Code







X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/NLPGUPRN

Data Type Alpha numeric Length 14 characters maximum


Error Code


Version 1.30 - 83 - 17/10/2017

196. Only permitted alpha numeric layout prefaces numbers with




198. Must not be completed if (SDLT 1 field 2 is ‘L’ or ‘A’).

5. Address or situation of land Also known as Address or situation of land - Postcode



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/AddressOfLand/PostCode



Error Code


200. Must not be completed if (SDLT1 field 26 is ‘1’ and SDLT1

field 28 part 4 is ‘Yes).


352




X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/AddressOfLand/HouseNumber

Data Type Alpha-Numeric Length 4 Maximum


Version 1.30 - 84 - 17/10/2017


Error Code

201. Must not be completed if (SDLT1 field 26 is ‘1’ andSDLT1

field 28 part 4 is ‘yes’).




X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/AddressOfLand/Line



Error Code

6. If the transaction is for Land what is the area and unit of measurement Also known as If agricultural or development land, what is the area (if known)?



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/LandArea



Version 1.30 - 85 - 17/10/2017


Error Code


field 26 is ‘1’ and SDLT1 field 28 part 4 is Yes).


204. (removed)

205. If present the data provided must be either ‘Hectares’ or

‘SquareMetres’

If the transaction is for Land what is the area and unit of measurement Part 2 Also known as Hectares / Square metres



X-Path IRenvelope/SDLT/LandDetails/AdditionalProperty/LandArea



Error Code

206. Must be completed if SDLT3 field 6 part 1 is completed.

207. Must not be completed if SDLT3 field 6 part 1 is not

completed

208. Data must be shown to 3 decimal places

209. Must not be completed if (SDLT1 field 26 is ‘1’ and SDLT1

field 28 part 4 is ‘Yes’).


Version 1.30 - 86 - 17/10/2017

7. If there are there any mineral rights reserved what are they? Also known as If there are any minerals or mineral rights reserved enter the code below



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/MineralRights



Error Code

210. Numeric entry must be between ‘01’to’36’ inclusive. A full

list of mineral rights is given in appendix A.


field 26 is ‘1’ andSDLT1 field 28 part 4 is ‘Yes’).

212. Must not be completed if (SDLT 1 field 2 is ‘L’ or ‘A’.

8. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission Also known as Is a plan attached?




Version 1.30 - 87 - 17/10/2017

X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/PlanSubmitted



Error Code


field 26 is ‘1’ and SDLT1 field 28 part 4 is ‘Yes’).

214. Must not be completed if (SDLT 1 field 2 is ‘L’ or ‘A’.

9. Interest transferred or created Also known as Interest transferred or created



X-Path IRenvelope/SDLT/LandDetail/AdditionalProperty/InterestTransfered

Data Type Alpha Length Max 2 characters


Error Code

215. First letter must be F,L or O

216. If first letter is ‘F’ then second letter must be ‘P’, ‘G’ or ‘T’

217. If first letter ‘L’ then second letter must be ‘P’, ‘G’ or ‘T’

218. If first letter of ‘O’ then second letter must be ‘T’

219. Must be completed if SDLT1 field 28 part 4 is ‘No’.


field 26 is ‘1’ and SDLT1 field 28 part 4 is ‘Yes’).



Version 1.30 - 88 - 17/10/2017

DATA ITEMS SDLT 4

Note In all instances where fields are referenced unless a SDLT number is supplied (e.g. field 1 SDLT 1 the field referred to is contained within the form e.g. field

23 would refer to the field within SDLT 4)

1. If this transaction is part of the sale of a business please say if the sale includes Also known as If this transaction is part of the sale of business, please say if the sale includes. Put ‘X’ in relevant boxes



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/TotalConsideration/Stock/Goodwill/Othe

r/ChattelsAndMoveables

Data Type 4 instances of yes/no type. Length 4 instances of yes/no type, each of maximum of 3 characters.


Error Code

222. Either 0 or 4 elements must be provided, ‘Stock’, ‘Goodwill’,

‘Other’, ‘ChattelsAnd Moveables’. (That is, either supply

zero of the four types, or all 4.)


Version 1.30 - 89 - 17/10/2017

If this transaction is part of the sale of a business please say if the sale includes Part 2 Also known as What is the total amount of the consideration for the sale of the business apportioned to it?



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/TotalConsideration



Error Code

223. Field must be completed if 1 item or more from field 1 part 1

is ‘Yes’.

224. Field must not be completed if field 1 part 1 not present.


Version 1.30 - 90 - 17/10/2017

2. If the property is for non-residential use what is it? Also known as If the property is for non-residential use, what is it? Put ‘X’ in the appropriate boxes.



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Office

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Hotel

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Shop

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Warehouse

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Factory

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/Other

IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PropertyUse/OtherIndustrialUnit

Data Type Full character set Length Maximum of 7 instances of yes/no type.


Error Code

225. Multiple elements may be supplied. For each of the instances,

called ‘Office’, ‘Hotel’, ‘Shop’, ‘Warehouse’, ‘Factory’,

‘Other’, ‘OtherIndustrialUnit’, a Yes/No type can be supplied.

226. If present, must be ‘Yes’.

340 Must be completed if SDLT1 box 1 is 02 or 03.

340


Version 1.30 - 91 - 17/10/2017

3. Have you applied for and received a post transaction ruling in accordance with the Clearances and Approvals 1? Also known as Have you applied for and received a post transaction ruling in accordance with Clearances and Approvals 1, or asked us for advice on the

application of the law to this transaction. Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PostTransactionRuling



Error Code

Have you applied for and received a post transaction ruling in accordance with the Clearances and Approvals 1? Part 2 Also known as If yes have you followed it when completing this return



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PostTransactionRulingFollowed

Data Type Alpha Length 17 maximum.


Error Code

227. If field 3 part 1 is ‘Yes’ this field must be completed

228. If field 3 part 1 is ‘No’ or absent this field must not be

completed.

229. Must be either ‘Yes’, ‘No’ or ‘Ruling Not Received ’

227

228


Version 1.30 - 92 - 17/10/2017

4. Is any part of the consideration contingent or dependant upon uncertain future events Also known as Is any part of the consideration contingent or dependant on uncertain future events?



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/ConsiderationDependentOnFutureEvents



Error Code

5. Have you agreed with HM Revenue & Customs that you will pay on a deferred basis Also known as Have you agreed with HM Revenue & Customs that you will pay on a deferred basis?



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/DeferredPayementAgreed



Error Code

230. If field 4 is ‘No’ then field 5 cannot be ‘Yes’

231. If field 4 is ‘yes’ then field 5 must be present.

230

231


Version 1.30 - 93 - 17/10/2017

6. If there are there any mineral rights reserved what are they? Also known as If there are any minerals or mineral rights reserved enter the code below



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/MineralRights



Error Code

232. Numeric entry must be between ‘01’ - ‘36’inclusive

7. Give a description of the purchaser Also known as Give a description of the purchaser



X-Path IRenvelope/SDLT/SDLT4/AdditionalTransactionDetails/PurchaserDescription

Data Type Numeric Length A maximum of four instances, each of 2 characters.


Error Code

233. Only values no less than 01 and no greater than 15 are

acceptable.

234. If present, a minimum of 1 and maximum of 4 of the sets of

boxes must be completed.


Version 1.30 - 94 - 17/10/2017




X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/PropertyType



Error Code

235. Must be completed if field 26 SDLT 1 is greater than 1and

field 2 of SDLT1 is ‘A’ or ‘L’.

236. Must not be completed if field 2 SDLT1 is ‘A’ or ‘L’ and

field 26 SDLT 1 is ‘1’

237. Must not be completed if field 2 SDLT1 is ‘F’, or ‘O’

238. This field must contain either ‘01’, ‘02’,‘03’ or ‘04’

235

236

237


Version 1.30 - 95 - 17/10/2017

9. Address or situation of land part 1 Also known as Address or situation of land. Put ‘X’ in this box if the same as box 28 on SDLT1



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/SameAddressAsSDLT1



Error Code

239. Cannot be Yes if SDLT1 field 28 part 3 is blank

240. Cannot be Yes unless field 26 SDLT 1 is greater than 1 and


240


Version 1.30 - 96 - 17/10/2017

Address or situation of land Part 2 Also known as Postcode



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/AddressOfLand/PostCode



Error Code

241. May be completed only if field 26 SDLT 1 is greater than 1

and field 2 of SDLT1 is ‘A’ or ‘L’.

242. Must be blank if field 9 part 1 is Yes.

243. Standard HMRC postcode format.


241

352




X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/AddressOfLand/HouseNumber

Data Type Alpha-Numeric Length 4 maximum


Error Code

244. May be completed only if field 26 SDLT 1 is greater than 1


245. Must be blank if field 9 part 1 is ‘Yes’.

244


Version 1.30 - 97 - 17/10/2017




X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/AddressOfLand/Line



Error Code

246 Must be completed if field 26 SDLT 1 is greater than 1 and

field 2 of SDLT1 is ‘A’ or ‘L’ and field 11 part 1 SDLT 4 is No.

247 Must be blank if field 9 part 1 is ‘yes’

248 Rule removed

249 Must not be completed if field 2 SDLT1 is ‘A’ or ‘L’ and

field 26 SDLT 1 is 1

250 Must not be completed if field 2 SDLT1 is ‘F’, or ‘O’

246

249

250


Version 1.30 - 98 - 17/10/2017

10. Local authority number Also known as Local authority number



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/LAnumber



Error Code


Version 1.30 - 99 - 17/10/2017

251 Box 10 must contain a four digit number as listed in the

SDLT6 guidance notes 349 8998 or 8999 can only be used if

the date in box 4 of SDLT 1 is 01/04/2015 or later

350 8999 can only be used where the date at Box 6 of SDLT 1is


351 8998 can only be used where the date at Box 6 of SDLT1 is


252 Can be completed only if field 26 SDLT 1 is greater than 1


253 Can be completed only if field 9 part 4 is present.





is after 17/12/2014







251

349

350

351

252

253

353

354

355

356

357

358

11. Title number Also known as Title number, if any



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/TitleNumber



Version 1.30 - 100 - 17/10/2017


Error Code



254




X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/NLPGUPRN



Error Code

255 Only permitted alpha numeric layout prefaces numbers with




256


Version 1.30 - 101 - 17/10/2017

13. If the transaction is for Land what is the area and unit of measurement Also known as If the transaction is for land, what is the unit and area of measurement? Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/LandArea/Unit



Error Code

257 If present the data provided must be either ‘Hectares’ or

‘SquareMetres’

258 Must not be completed if field 13 part 2 is not completed



259

If the transaction is for Land what is the area and unit of measurement Part 2 Also known as Area



X-Path IRenvelope/SDLt/SDLt4/AboutTheLease/Property/LandArea

Data Type Numeric Length 14 characters maximum (13 characters plus 1 space)13 characters maximum


Version 1.30 - 102 - 17/10/2017


Error Code

260 (removed)

261 Data must be shown to 3 decimal places

262 May be completed only if field 26 SDLT 1 is greater than 1


262

14. Is a Plan attached/Will a plan be submitted separately in the case of Stamp Taxes Online submission Also known as Is a plan attached? Please note that from the form reference number should be written / displayed on the map. Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/PlanSubmitted



Error Code



264 Can only be completed if either field 9 part 1 or part 4 has

been completed.

263

264


Version 1.30 - 103 - 17/10/2017

15. Estate or Interest transferred Also known as Interest transferred or created



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/Property/InterestTransfered

Data Type Alpha Length Max 2 characters

Validation / Processing Error Code

265 If present entry must be either FG, FP, FT, LG, LP, LT or OT.



267 Cannot be completed if field 26 SDLT 1 is 1 and field 2 of

SDLT1 is ‘A’ or ‘L’.

268 Cannot be completed if field 2 of SDLT 1 is F or O

266

267

268


Version 1.30 - 104 - 17/10/2017

16. Type of lease Also known as Type of lease



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/LeaseType

Data Type Alpha Length 1


Error Code

269 Only letters R,N & M are permissible for this field.

270 If field 8 SDLT 4 is 01 or 04 field 18 must be completed with

letter ‘R’

271 If field 8 SDLT 4 is 02 field 18 must be completed with letter

‘M’

272 If field 8 SDLT 4 is 03 field 18 must be completed with letter

‘N’

273 Must be present if field 15 present

338 Cannot be completed if field 2 of SDLT 1 is 'F' or 'O'.

-

270

271

272

273

338


Version 1.30 - 105 - 17/10/2017

17. Contractual term start date Also known as Start date as specified in lease



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/StartDate

Data Type Date format YYYY-MM-DD Length Max 10


Error Code


SDLT 1 field 2 is ‘L’ or ‘A’

275 Must not be completed if field 2 SDLT1 is ‘L’ or ‘A’ and


276 Must not be completed if field 2 SDLT1 is ‘F’ or ‘O’

277 Date cannot be earlier than the 01/01/1500

278 Removed

274

275

276

278


Version 1.30 - 106 - 17/10/2017

18. Contractual term end date Also known as End date as specified in lease



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/EndDate



Error Code


SDLT 1 field 2 code is ‘L’ or ‘A’

280 Must not be completed if field 2 SDLT1 is ‘L’ or ‘A’ and




283 Date cannot be earlier than date in field 17

279

280

281

283


Version 1.30 - 107 - 17/10/2017

19. Rent free period Also known as Rent free period



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/RentFreePeriod

Data Type Numeric Length Maximum 2


Error Code

284 Any number in the range 01-99 inclusive may be entered



286 Field may be omitted.

285


Version 1.30 - 108 - 17/10/2017

20. Starting rent including VAT Part 1 Also known as Annual starting rent inclusive or VAT (actually) payable



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/StartingRent/RentPayable



Error Code


SDLT 1 field 2 code is ‘L’ or ‘A’.

288 Must not be completed if field 2 SDLT1 is ‘A’ or ‘L’ and



290

287

288

289

Starting rent including VAT Part 2 Also known as End date for starting rent



X-Path IRenvelope/SDLt/SDLT4/AboutTheLease/LeaseDetails/StartingRent/EndDate



Version 1.30 - 109 - 17/10/2017


Error Code

291 May only be completed if field 26 SDLT 1 is greater than 1

and SDLT 1 field 2 code is ‘L’ or ‘A’.

291

Starting rent including VAT Part 3 Also known as Later rent known



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/StartingRent/LaterRentKnown



Error Code

292 May be completed if field 26 SDLT 1 is greater than 1 and

SDLT 1 field 2 code is ‘L’ or ‘A’.

292

21. If the rent includes VAT what is the VAT amount? Also known as What is the amount of VAT, if any?



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/StartingRent/VATamount



Error Code


Version 1.30 - 110 - 17/10/2017


and field 2 of SDLT1 is ‘L’.

294 The amount in this field cannot exceed the amount in field 20

part 1. If the VAT amount is higher, the return will have to be

filed on paper.

293

294

22. Total Premium payable Also known as Total premium payable



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/PremiumPaid



Error Code

295 Must be completed if field 2 SDLT1 is ‘L’ and field 26

SDLT 1 is greater than 1.

296 Must not be completed if field 2 SDLT1 is ‘L’ and field 26

SDLT 1 is 1

297 Must not be completed if field 2 SDLT1 is ‘F’, ‘A’ or ‘O’

298 A value of ‘0.00’ is allowed

295

296

297


Version 1.30 - 111 - 17/10/2017

23. Net present value upon which the duty is calculated Also known as Net present value upon which tax is calculated



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/NetPresentValue



Error Code


SDLT 1 is greater than 1


SDLT 1 is 1


302 A value of ‘0.00’ is allowed.

299

300

301


Version 1.30 - 112 - 17/10/2017

24. Total amount of tax due-Premium Also known as Total amount of tax due - premium



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/TotalPremiumTax



Error Code




SDLT 1 is 1



303

304

305


Version 1.30 - 113 - 17/10/2017

25. Total amount of tax due-NPV Also known as Total amount of tax due - NPV



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/LeaseDetails/TotalNPVtax



Error Code




SDLT 1 is 1



307

308

309

26. Any terms surrendered Also known as Any terms surrendered



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/TermsSurrendered



Error Code


Version 1.30 - 114 - 17/10/2017

311 May be completed only if field 2 SDLT 1 is ‘L’. 311

27. Break clause type Also known as Break clause type. Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AboutTheLEase/AdditionalLeaseInfo/BreakClauseType

Data Type Alpha Length Maximum 8


Error Code

312 (removed)

313 May be completed only if field 2 SDLT 1 is ‘L’.

314 If present may only be ‘Landlord’, ‘Tenant’ or ‘Either’.

313

28. What is the date of the Break clause? Also known as What is the date of the break clause?



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/BreakClauseDate



Error Code


Version 1.30 - 115 - 17/10/2017

315 If field 27 is completed this field must be completed

316 If field 27 is not completed then this field must not be

completed.


315

316

317

29. Which of the following relate to the lease Also known as Which of the following relate to this lease? Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/OptionToRenew

IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/MarketRent

IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/TurnoverRent

IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/UnascertainableRent

IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/ContingentReservedRent

Data Type Alpha Length Maximum of 5 instances of yes/no type, with 3 character per instance present.


Error Code

318 May be completed only if field 2 of SDLT1 is ‘L’.

319 Maximum of 5 instances may be supplied, and those are

‘OptionToRenew’, ‘MarketRent’, ‘TurnoverRent’,

‘UnascertainableRent’, ‘ContingentReservedRent’.

320 In respect of each instance present, only ‘Yes’ is acceptable.

318


Version 1.30 - 116 - 17/10/2017

30. Rent review frequency Also known as Rent Review Frequency



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/RentReviewFrequency



Error Code

321 May be completed only if field 2 of SDLT1 is ‘L’.

322 If present a value of from 0 to 99 needs to be supplied.

321

31. Date of first review Also known as Date of First Review



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/FirstReview



Error Code


Version 1.30 - 117 - 17/10/2017


324 May be completed only if field 2 SDLT 1 is ‘L’ and field 30

has a value greater than 0.

324

32. Rent review clause type Also known as Rent review clause type. Put ‘X’ in one box



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/ReviewClause



Error Code

325 Only one value of ‘OpenMarket’, ‘RPI’ or ‘Other’ may be

supplied.

326 May be completed only if field 2 of SDLT1 is ‘L’. and field

30 has a value greater than 0

326

33. Has schedule 17A para 7 FA 2003 been used to calculate the NPV? Also known as If Schedule 17A para 7FA 2003 has been used in calculating the NPV, what is the date of the rent change?



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/DateOfRentChange



Version 1.30 - 118 - 17/10/2017


Error Code

327 May be completed only if field 2 of SDLT1 is ‘L’. 327

34. Service charge/Rent (amount) Also known as Service charge amount if known



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/ServiceChargeAmount



Error Code

328 Cannot be a negative amount. 0.00 is acceptable.

329 May be completed only if SDLT1, field 2 is ‘L’

329

35. Service charge frequency Also known as Service charge frequency



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/ServiceChargeFrequency



Version 1.30 - 119 - 17/10/2017


Error Code

330 Maximum of one only of ‘Monthly’, ‘Quarterly’, ‘Annually

or ‘Other’ to be supplied.

331 May be completed only if SDLT1, field 2 is ‘L’.

331

36. Other considerations- Tenant to landlord (For example services/building works) Also known as Other consideration – tenant to landlord



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/TenantToLandlordConsideration

Data Type Numeric Length Maximum of 4 groups, each group being of 2 characters.


Error Code

332 The first character in each box must be 0

333 The second character in each box must fall in the range 1-9


334

37. Other considerations- landlord to Tenant (For example services/building works) Also known as Other consideration – landlord to tenant



X-Path IRenvelope/SDLT/SDLT4/AboutTheLease/AdditionalLeaseInfo/LandlordToTenantConsideration

Data Type Numeric Length Maximum of 4 groups, each group being of 2 characters.


Version 1.30 - 120 - 17/10/2017


Error Code

335 The first character in each box must be 0

336 The second character in each box must fall in the range 2-9


337

Glossary of Terms

Term or Acronym Meaning

A Abbreviation for alpha (used within the Data Type)

AN Abbreviation for alpha-numeric

CT Company / Corporation Tax

CCYY Date Format: C = Century, Y = Year eg 2000

CCYY-MM-DD Standard XML Date Format: C = Century, Y = Year, M = Month, D = Day, eg 2009-09-15

Character Set This is the collection of individual characters 9eg letters, numbers, special symbols) which compromise the whole

common set of data which are allowed to be submitted to HMRC

DDMMCCYY Date format: D = Day, M = Month, C = Century, Y = Year eg 15092000

Data Item The item of data which an employer/bureau would write in a box on a paper form, electronically, send in a field within

an electronic data stream

EUFT Eligible Unrelieved Foreign Tax

HMRC Her Majesty’s Revenue & Customs

IRHS

IMO International Maritime Office

M Abbreviation for Mandatory

Mandatory This field must be present, populated and not entirely spaces

N Abbreviation for numeric

O Abbreviation for optional


Version 1.30 - 121 - 17/10/2017

Optional This field is normally optional but could become mandatory dependant upon another field being completed

Optional This field may or may not be present

TBA To Be Advised

Source Data submitted to HMRC by the employer/bureau for online service

Target Data which has been submitted to HMRC by the employer/bureau and has completed validation and processing


Version 1.30 - 123 - 17/10/2017

Appendix A

Table detailing relief types for Stamp tax (SDLT 1 Field 9 part 2)

Designated disadvantaged areas (residential) 05

Designated disadvantaged areas (mixed) 07

Part-exchange (house building company) 08

Re-location of employment 09

Compulsory purchase facilitating development 10

Compliance with planning obligations 11

Group relief 12

Reconstruction relief 13

Acquisition relief (tax at 0.5%) 14

Demutualisation of insurance company 15

Demutualisation of building society 16

Incorporation of limited liability partnership 17

Transfers involving public bodies 18

Transfer in consequence of reorganisation of Parliamentary

constituencies

19

Charities 20

Acquisition by bodies established for national purposes 21

Right to buy transactions 22

Registered social landlords 23

Alternative property finance 24

Collective enfranchisement by leaseholders (does not apply in

Scotland)

25

Crofting community right to buy (applies in Scotland only) 26

Diplomatic privileges 27

Other 28

Combination of relief’s 29

Zero Carbon Homes 30

Alternative Finance Investment Bonds relief 31

First Time Buyer’s Relief 32

Multiple Dwelling relief 33

Transfer of Rights 34

15% Relief 35

Details of codes for mineral rights SDLT 3 and 4

More than one type shown below 0 1

Anhydrite 0 2

Barytes 0 3

Brickearth 0 4

Calcite 0 5

Chalk 0 6

Chert 0 7

Clay- ball 0 8

Clay - brick 0 9

Clay - cement 1 0

Clay - china 11

Clay - silica 12

Coal 1 3

Fieldspar 14

Fireclay 15


Version 1.30 - 124 - 17/10/2017

Flint 16

Fluorspar 17

Fullers Earth 18

Granite 19

Gypsum 20

Ironstone 21

Lead 22

Limestone 23

Marl 24

Oil 2 5

Peat 2 6

Potash 2 7

Salt 2 8

Sand 2 9

Sand and gravel 3 0

Sandstone 3 1

Shale 3 2

Slate 3 3

Tin 3 4

Vein minerals 3 5

Other 3 6


Version 1.30 - 125 - 17/10/2017

Appendix B

Modulus 23 Check required to ensure validity of a specific reference number

MSD Reference Validation The format Modulus check is derived as follows:

Character

Position

1 2 3 4 5 6 7 8 9 10 11

Format N N N N N N N N N A

#

A

*

N = numeric

A = alpha

# = file indicator, always ‘M’

* = check character

The Check Character is calculated as follows:-

Allocate weightings to the 9 digits of the reference in accordance with the following

table:-

Character

Position

1 2 3 4 5 6 7 8 9

Weight 6 7 8 9 10 5 4 3 2

Multiply each numeric character by its weight

Divide the aggregate of the resultant amounts by 23

The check character is obtained by converting the remainder according to the table

below:-

0 A 13 N

1 B 14 Y

2 C 15 P

3 D 16 Q

4 E 17 R

5 F 18 S

6 G 19 T

7 H 20 Z

8 X 21 V

9 J 22 W

10 K

11 L

12 M


Version 1.30 - 126 - 17/10/2017

Modulus 11 check

Modulus 97 and 9755 check

For details of the Modulus 11 check and the Modulus 97 and 9755 check, you must apply to the

Software Developers’ Support Team. The email address is [email protected].


Version 1.30 - 127 - 17/10/2017

Changes to SDLT Business Rules

SDLT

Page No Date Business Rule Change

2 Unique Transaction Reference Number ‘UTRN’.

10 Unique Transaction Reference Number ‘UTRN’.

18 25 Code 06 is no longer a valid value.

18 27 Rule removed.

Various Various Error response codes added to BVR’s .

30 75 Rule has been removed. Must not exceed the value in field 20 part 1.

67 174 Rule has been added. Number entered in this field must equal the number of instances in the file of SDLT4.

35 339 Wording of rule has been changed to This field should always be ‘no’.

83 25/08/06 340 Rule has been added. Must be completed if SDLT1 box 1 is 02 or 03.

27 & 99 01/11/06 55 & 277 Removed wording for lease start dates.

27 & 99 22/01/07 55 & 277 Wording updated to include leases from 01/01/1500 and future dates.

66 07/03/07 167 Removal of error from business rules and error response document.

20 22/08/07 341 Error code 341 added to BVR for new Zero Carbon Relief.

117 – 132 Removed Local Authority Codes from business rules and added link to technical pack to LA codes in SDLT6 HMTL version.

20 01/06/09 25 Added relief code 31 for ‘Alternative Finance Investment Bonds’.

20 06/04/10 25 Added relief code 32 for ‘First Time Buyers where property value less than 250K.

20 06/04/10 342 Error code 342 added to BVR for ‘First Time Buyers Relief’.

50-53 18/02/2011 Rules 400-414 added

All other rules amended to reflect field

number changes

Fields 7 and 8 SDLT4 moved to SDLT1 (now fields 50 and 51 on the SDLT1) Field 50 (NINO) now field 49 DoB field added Added DateOfBirth xpath.

120 - 122 18/02/2011 n/a Modulus 11, 97 and 9755 details


Version 1.30 - 128 - 17/10/2017

updated.

20 03/05/2011 343 Error code 343 added for Multiple Dwelling Relief.

20 24/05/11 25 Increased relief upper limit from 32 to 33.

51-53 23/09/11 Advisory note to say that company information must be submitted on an SDLT4 for online returns and not as part of the SDLT1 per the paper return.

119 04/10/11 Appendix A Error code 33 added for multiple dwelling relief.

5 07/01/2013 Contents “Code of Practice 10” changed to “Clearances and Approvals 1”.

88 07/01/2013 n/a “Code of Practice 10” changed to “Clearances and Approvals 1”.

105 07/01/2013 294 Additional note to add context to the rule: The amount in this field cannot exceed the amount in field 20 part 1. If the VAT amount is higher, the return will have to be filed on paper.

70 07/01/2013 171 Wording of the rule changed to ‘If field 2 is L or A and field 1 is 02 or 03, then the only acceptable value is a minimum of 1 and a maximum of the value in field 26.’

20 07/01/2013 25 Wording of the rule changed to ‘If present, code must be 2 numbers in the following range, a minimum of ‘08’ and maximum of ‘33’. With the exception of ‘30’, which is not valid.’

20 07/01/2013 344 / 345 Rules 344 & 345 added for ending of ‘Disadvantaged Areas Relief’.

20 07/01/2013 346 Rule 346 added for ending of ‘Zero Carbon Home relief’.

21 19/03/2013 347 Rule 347 added for introduction of ‘Transfer of Rights’ relief.

21 19/03/2013 348 Rule 348 added for introduction of ‘15% Relief’.

21 29/04/2013 25 Rule 25 corrected to re-instate codes 5, 7 & 30 and extend max value to 35.

35, 79 & 96

09/02/2015 349 Local Authority Number ‘ 8998 or 8999

cannot be used where the date at Box 4 of

SDLT1 is earlier than 01/04/2015

36, 79 & 96

09/02/2015 350 The ‘Local Authority Number’ 8999

cannot be used where Box 6 of SDLT1is

blank or has a date on or after 01/05/2012


Version 1.30 - 129 - 17/10/2017

35, 79 & 96

09/02/2015 351 The ‘Local Authority Number’ 8998

cannot be used where Box 6 of SDLT1 is

blank or has a date on or after 01/04/2015

, 33, 81 & 94

09/02/2015 352 Must always check ‘Scottish’ postcode list

35, 12/02/15 353 cannot begin with 9 if date at Box 4 is

01/04/2015 or later

13, 25 21/01/2016 6, 50 Add 04 as type of property and type of

lease

14 21/01/2016 9 Cannot be 04 if effective date before

01/04/2016

72 21/01/2016 172 Add 04 on rules for additional

supplementary sheets

78, 92 21/01/2016 186, 238 Add 04 to the types of property in SDLT3

and SDLT4

101 21/01/2016 270 Add 04 to type of lease to be classed as ‘R’

20 27/03/2016 343 Add 04

36, 81 & 99

17/10/2017 354 6998 ‘Retrospective’ and 6999

‘Transitional’ cases cannot apply before

01/04/2018

36, 81 & 99

17/10/2017 355 6999 ‘Transitional’ cases cannot apply

where the contract date is after 17/12/2014

36, 81 & 99

17/10/2017 356 6998 ‘Retrospective’ cases cannot apply

where the contract date is 01/04/2018 or

later

36, 81 & 99

17/10/2017 357 A Welsh 'Local authority number' is no

longer allowed where the effective date of

transaction is 01/04/2018 or later

36, 81 & 99

17/10/2017 358 6996 ‘Multiple Interests transaction’ and

6997 ‘Cross-border transaction’ cases

cannot apply before 01/04/2018

Business Rules for SDLT Returns · Net present value upon which the duty is calculated 111 ... The...

Documents

Transcript of Business Rules for SDLT Returns · Net present value upon which the duty is calculated 111 ... The...