Which form provides proof of payment for Stamp Duty Land Tax (SDLT)?

Which form provides proof of payment for Stamp Duty Land Tax (SDLT)?

• A. AP1
• B. SDLT 5
• C. DS1
• D. K16

Answer: (B)

The form that serves as proof of Stamp Duty Land Tax payment is the SDLT5. After a qualifying property transaction, the SDLT return is filed and the tax is paid to HMRC, which then issues the SDLT5 certificate. This certificate confirms payment and is typically provided to the purchaser’s solicitor and used when dealing with the Land Registry as part of completing the transfer. Other forms relate to different steps in the process: AP1 is the form to register the transfer with HM Land Registry, not proof of SDLT payment. DS1 and K16 are used for other conveyancing matters and do not serve as proof of SDLT payment.

The form that serves as proof of Stamp Duty Land Tax payment is the SDLT5. After a qualifying property transaction, the SDLT return is filed and the tax is paid to HMRC, which then issues the SDLT5 certificate. This certificate confirms payment and is typically provided to the purchaser’s solicitor and used when dealing with the Land Registry as part of completing the transfer.

Other forms relate to different steps in the process: AP1 is the form to register the transfer with HM Land Registry, not proof of SDLT payment. DS1 and K16 are used for other conveyancing matters and do not serve as proof of SDLT payment.