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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

SDLT: Linked Transactions

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-resident surcharge

SDLT: First-time buyers’ guide to Stamp Duty Land Tax

Subject matter of the transaction:

SDLT: Residential property & dwellings

SDLT: land attached to property is residential (case)

Reliefs

SDLT: Multiple Dwellings Relief

SDLT: MDR & Annexes Tool

Exempt Transactions

SDLT: Exempt transfers