If Code L applies (in Box 2 on SDLT1): use form SDLT1 with multiple SDLT4s, in conjunction with the SDLT6 guidance notes. Note that no spreadsheet is supplied by HMRC to notify multiple new leases.

If Code A, O, or F (in Box 2 on SDLT1): if you are transferring six or more properties (Box 26) on one SDLT1, you can submit your return in the conventional way with additional supplementary forms. Alternatively, you can submit it with an ‘SDLT1 Box 26 properties spreadsheet’ (as a replacement for multiple SDLT3 and SDLT4 forms). These spreadsheets are available from the Birmingham Stamp Office, and a copy of the completed spreadsheet should be e-mailed to Birmingham.

Finally, note that the schedules for under/subleases should be used where Code A is inserted in Box 2 of SDLT1 (you cannot use the ‘SDLT Box 26 properties spreadsheet’ instead). © Practical Lawyer