If a transaction includes residential and commercial properties, what Code should be inserted in Box 1 (type of property) of SDLT1? Also, what Code should be inserted in SDLT3 and SDLT4?

With mixed transactions, Code 02 (for ‘mixed’) should be inserted in Box 1 of SDLT1. In addition, Code 02 (for ‘mixed’) should be inserted in SDLT3 and SDLT4.

Another point to watch is that a multiple transfer of residential properties can become a commercial (not a ‘mixed’) transaction. The rule is that if there are six or more properties being dealt with in one transaction then it becomes a commercial transaction, and accordingly it is Code 03 (‘non-residential’) that is inserted in Box 1 of SDLT1. Even more confusingly, note that the same non-residential code (Code 03) has to be entered in Box 1 of the six SDLT3s – even though they are all residential properties. This is because you have to use the same Code that is used in Box 1 of SDLT1 (and if it is a non-residential transaction for SDLT1, then it is also non-residential for SDLT3, even if it is a residential property). © Practical Lawyer