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Posted Sun, 23 Feb 2025 12:30:52 GMT by Gary stacey
A friend of mine is purchasing a field (paddock) of of me for 18K. Does he need to submit an SDLT5 with the forms AP1 and TR1? 

From what I have read for sales below 40k that do not involve any additional consideration no SDLT1 submission is required so by extension no SDLT5 certificate would be available

Is this correct?

thanks in advance

Gary Stacey
Posted Mon, 24 Feb 2025 08:20:53 GMT by Adam Hookway
Gary - HMRC are the ones to confirm if SDLT is payable on the transaction and they offer online guidance on when a transaction does not need a return - Stamp Duty Land Tax: transactions that don't need a return - GOV.UK

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