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Knowledge Base Stamp Taxes SDLT for Different Property Types

SDLT for Different Property Types

Specific guidance on how Stamp Duty Land Tax applies to leasehold, shared ownership, and property transfers.

Linked Property Purchases

When you buy multiple properties from the same seller (or someone connected to them) as part of a single deal or series of transactions, HMRC treats these purchases as "linked" for Stamp Duty Land Tax (SDLT) purposes. This matters because linked transactions are taxed based on...

5 min read

SDLT and Scottish Property Transactions

If you're buying property in Scotland, you need to know that Stamp Duty Land Tax (SDLT) no longer applies to Scottish property transactions. Since 1 April 2015, Scotland has operated its own property tax system called Land and Buildings Transaction Tax (LBTT), which is adminis...

3 min read

Stamp Duty on Leasehold Property

When you buy a leasehold property in England or Northern Ireland, Stamp Duty Land Tax (SDLT) works differently from buying a freehold. You may need to pay tax on both the purchase price and the rent you'll pay over the lease term. How much you pay depends on whether you're taking over an existing...

5 min read

Stamp Duty on Shared Ownership Property

When you buy a home through a shared ownership scheme, you have two ways to pay Stamp Duty Land Tax (SDLT): either make a one-off payment based on the property's full market value, or pay SDLT in stages as you increase your ownership share. Your choice can significantly affect...

6 min read

Stamp Duty When Transferring Property Ownership

Transferring property ownership doesn't always mean paying Stamp Duty Land Tax (SDLT), but the rules depend heavily on your circumstances. Whether you're adding a partner to the deeds, divorcing, or gifting property to family, you need to understand when SDLT applies and when transfers are...

5 min read