S18.8 Self-Certificate

Some land transactions where no SDLT is payable do not have to be notified to the Revenue. For such transactions the purchaser can complete a Self-certificate. The Self-certificate must follow the statutory style as set out in the Stamp Duty Land Tax (Administration) Regulations 2003. An example of the prescribed style is contained in Appendix 5.

Section 77 and Schedule 3 provide that a self-certificate is appropriate in the following limited circumstances:

• transfer of an interest in land for no chargeable consideration;
• transfer in connection with divorce;
• transfer in connection with the variation of a Will;
• assignation of a lease for no chargeable consideration;
• other land transaction where the chargeable consideration is not such as to attract a charge to SDLT (e.g. Servitude, Minute of Waiver, Renunciation of Liferent, Minute of Agreement).

A list of the specific deed types which may be presented for recording in the Register of Sasines and for which a Self-certificate is appropriate is contained in Appendix 2.