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Note that if the lease ends after 9999, enter 31/12/9999 as the end date.You must answer this question if you entered code A or L at question 2.This code must be used if you’re a company or non-individual purchasing any residential property, even if it is the only residential property owned Residential property is defined as in the first box in this table Different rules apply to different parts of the UKEngland, Wales and Northern Ireland - use code F for an acquisition of any freehold interest in land where no lease is involved Scotland - use code F for every acquisition of ownership of land except where the freehold or ownership of land is subject to a lease, in which case code A applies You must answer this question.The general rule is that the effective date of a land transaction is the date that transaction is completed.You can read more information about linked transactions in the manual, SDLTM62080 Processing: further guidance for question 13 SDLT1, linked transactions and SDLTM62085 Processing: linked transactions, Examples. Enter the amount of tax due for this transaction based on the total chargeable consideration. Enter the amount of money you’ll be sending in respect of this return. For the grant of a lease subject to subleases, give details of the lease granted (landlord’s interest) at questions 16 to 21.If a full relief is claimed at question 9, enter ‘0’. Enter values in whole pounds sterling and leave the pence boxes blank. You should give details of the subleases (underleases) on a separate schedule.
If this transaction is linked to the grant of any other lease, only enter the premium for this lease. Where total premium payable includes VAT - show the VAT-inclusive amount. You can read more information about how to calculate the lease premium in the : lease premium. You can read more information about how to calculate the for leasehold purchases.Enter the number of months for any period where the tenant won’t have to pay rent starting from the effective date at question 4, or if later the term commencement date. You must answer this question if you entered code A or L at question 2. Enter the current date under the lease and complete the schedule if more than one lease.If the rent-free period is more than 99 months, enter 99. Guidance for completion of schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on related SDLT1 Enter values in whole pounds sterling. You must answer this question if you answered ‘L’ at question 2.Now go to the second part of the question and enter the total consideration or value in money or money’s worth, including VAT paid for all the linked transactions.Otherwise, select ‘No’ and leave the second part of the question blank.