This is a freeview summary of various topics which will need consideration when determining the Stamp Duty Land Tax (SDLT) that may arise on the purchase of land or property along with links to our guides.
Overview:
SDLT: Stamp Duty Land Tax, start here
Consideration
Rates of SDLT
SDLT: At a glance, Stamp Duty Land Tax, rates & allowances
SDLT: Residential property higher rate: At a glance (Freeview)
SDLT: Residential property higher rates (Subscriber)
SDLT: Non-residents' surcharge
Subject matter of the transaction:
SDLT: Residential property & dwellings
SDLT: land attached to property is residential (case)
Reliefs
SDLT: Multiple Dwellings Relief
Exempt transfers
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