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Stamp Duty Land Tax Manual 62047 Schedule

Use this schedule when the transaction notified on the SDLT1 is the grant of a head lease or the sale of a freehold subject to a lease.

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Details

To complete this schedule you鈥檒l need details of the sublease or lease of the freehold or head lease.

Where there鈥檚 a transfer of a freehold subject to one lease, you don鈥檛 need to complete this schedule as the lease details should be entered at questions 16 to 21 of the SDLT1.

If there鈥檚 more than one lease, only one should be entered at questions 16 to 21 of the SDLT1. All others should be shown on this schedule.

Email HMRC to聽ask for this form in Welsh (Cymraeg).

Updates to this page

Published 13 April 2005
Last updated 1 March 2019 show all updates
  1. The Schedule for reporting subleases has been updated.

  2. First published.

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