SDLT declaration needed for gifted property?

Please can you advise whether, when submitting AP1, TR1 and ID1 forms to register a transfer of a property that was gifted for no consideration, a declaration that the transaction was exempt from Stamp Duty is needed on the AP1 form? 

That the property was gifted for no consideration is evident from the TR1 form, but if a declaration is needed on the AP1, I cannot see in which section this would be added.  

Thank you 

 

Neil - Even if no money is changing hands, you should contact HMRC and check your responsibilities in respect of Stamp Duty Land Tax (England) or Land Transaction Tax (Wales). HMRC will provide you with a "Land Transaction Return Certificate" or submission receipt which should be sent to us with your application.

Thank you Adam

I am confident that no SDLT return is needed, following the HMRC guidance, including the link below.  

Stamp Duty Land Tax: transactions that don't need a return - GOV.UK

In addition to the fact that the transaction was a gift, there is no mortgage or other conditions which would trigger an SDLT liability.  According to HMRC, no return is needed.  

Can I send the application to the Land Registry without any kind of HMRC certificate or receipt? 

Thanks

 

Neil - if there's no chargeable consideration and nothing from HMRC then yes. 

Great, thank you. 

And no need to make a declaration anywhere on the AP1 form anywhere that the transaction is exempt from SDLT?

Neil - correct

Thanks Adam

Neil