Stamp Duty Land Tax Knowledge Base

What Is Stamp Duty Land Tax?

The basics: what SDLT is, when it applies, and how the rates work.

Who Pays SDLT?

Buyers, companies, trusts — and when the seller might be liable.

When Does SDLT Apply?

Effective dates, completion vs exchange, and when SDLT is triggered.

SDLT Returns: How to File

Filing your SDLT return online or through your solicitor.

SDLT Deadlines & Penalties

The 14-day filing deadline, late penalties, and interest charges.

Residential SDLT Rates (2026/27)

Current rate bands from £125,001 to over £1.5 million.

First-Time Buyer Relief

Zero-rate threshold and eligibility rules for first-time buyers.

Higher Rates for Additional Dwellings

The 5% surcharge on second homes, buy-to-lets, and company purchases.

Non-Resident Surcharge (2%)

Extra 2% for overseas buyers of residential property in England.

Replacing Your Main Residence

How to reclaim the higher-rate surcharge when you sell your old home.

Shared Ownership & SDLT

Market value election, staircasing, and SDLT on shared ownership purchases.

Commercial SDLT Rates

Rate bands for non-residential and mixed-use property purchases.

Mixed-Use Property & SDLT

How SDLT applies when a property has both residential and commercial elements.

SDLT on Leases (NPV)

Net present value calculations for lease premiums and rent.

VAT and SDLT Interaction

When VAT is included in the SDLT calculation and the option to tax.

First-Time Buyers (Detailed)

Eligibility rules, joint purchases, and how the relief is calculated.

Multiple Dwellings Relief

How MDR worked and its abolition from 1 June 2024.

Charity Relief

Full SDLT exemption for qualifying charitable land purchases.

Group Relief & Corporate Transfers

SDLT relief for transfers between companies in the same group.

Compulsory Purchase & Other Exemptions

CPOs, Crown transactions, right-to-buy, and other exempt scenarios.

Transfers on Divorce & Separation

When property transfers between spouses are exempt from SDLT.

Inherited Property & SDLT

How inherited property affects SDLT and the higher-rate surcharge.

Trusts and SDLT

SDLT on trust settlements, appointments, and bare trust arrangements.

Partnerships & SDLT

Special SDLT rules for transfers to and from partnerships.

Stamp Duty Reserve Tax (SDRT)

The 0.5% tax on electronic share purchases and how it’s collected.

Stamp Duty on Paper Share Transfers

0.5% stamp duty on stock transfer forms and when it applies.

SDLT Rates History

Historical SDLT rates and thresholds from 2003 to the current year.

SDLT Glossary

Plain-English definitions of common SDLT terms and acronyms.