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?&#160;<br> <br> 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.&#160;&#160;<br> <br> Thank you&#160;<br> <br> &#160;

Neil -&#160;Even if no money is changing hands, you should contact HMRC and check your responsibilities in respect of&#160;<a href="https://www.gov.uk/stamp-duty-land-tax">Stamp Duty Land Tax (England) or Land Transaction Tax (Wales)</a>. HMRC will provide you with a &quot;Land Transaction Return Certificate&quot;&#160;or submission receipt which should be sent to us with your application.

Thank you Adam<br> <br> I am confident that no SDLT return is needed, following the HMRC guidance, including the link below.&#160;&#160;<br> <br> <a href="https://www.gov.uk/guidance/stamp-duty-land-tax-transactions-that-dont-need-a-return">Stamp Duty Land Tax: transactions that don't need a return - GOV.UK</a><br> <br> In addition to the fact that the transaction was a gift, there is no mortgage or other conditions which would trigger an SDLT liability.&#160; According to HMRC, no return is needed.&#160;&#160;<br> <br> Can I send the application to the Land Registry without any kind of HMRC certificate or receipt?&#160;<br> <br> Thanks<br> <br> &#160;

Neil - if there's no chargeable consideration and nothing from HMRC then yes.&#160;

Great, thank you.&#160;<br> <br> And no need to make a declaration anywhere on the AP1 form anywhere that the transaction is exempt from SDLT?

Neil - correct

Thanks Adam<br> <br> Neil&#160;