In this section:
- Stamp Duty Land Tax (SDLT): the basics
- Stamp Duty Land Tax rates and thresholds
- Stamp Duty Land Tax for different types of transaction
- Stamp Duty Land Tax reliefs and exemptions
- Completing and filing the Stamp Duty Land Tax Return
- Stamp Duty Land Tax filing deadlines and payment
- Amending an SDLT return or certificate
- HMRC enquiries into SDLT returns
Stamp Duty Land Tax for different types of transaction
What value is SDLT charged on? Meaning of SDLT 'chargeable consideration' and how it applies for different types of land or property transaction
SDLT for leasehold purchases Calculating SDLT for residential or non-residential leases, working out the 'net present value' on new leases with high rents
SDLT when transferring ownership of land or property The SDLT payable on transfers of ownership varies depending on the nature of the transfer, marital status and other factors
SDLT on a shared ownership property Find out how much Stamp Duty Land Tax is payable when buying property through a shared ownership scheme
SDLT where there are two or more linked purchases or transfers How SDLT applies where there are multiple purchases or transfers between the same purchaser and vendor
Land or property transactions that qualify for SDLT relief Right to buy, relocations, chain breaking, compulsory purchase orders, developer planning obligations, zero carbon and more
Obtaining HMRC advice on how SDLT will apply When and how you can get advice from HMRC if you're unsure about how SDLT rules apply for a given transaction
SDLT calculators Link to HMRC's Stamp Duty Land Tax calculators, check what information you'll need in order to use them
