The Inland Revenue has published amendments to the SDLT6 Guidance Notes for completion of SDLT forms. They replace previous versions of relevant parts of the guidance in the SDLT6.
The amendments relate to:
- Section 2 of SDLT6 - Question 2 of the SDLT1 (Description of Transaction) and provide guidance about the correct code to use (A, F, L or O)
- Section 5 of SDLT6 – which concerns the SDLT4 form (version 2) which is in two parts – About the Transaction (Questions 1 to 9) and About Leases (Questions 10 to 39)
The amended guidance is available from the Inland Revenue website at:
http://www.inlandrevenue.gov.uk/so/sdlt6_guidance.pdf