Stamp duty land tax

Guiding you through the tax payable on the purchase of your property 

SDLT can be a substantial upfront cost when purchasing your property 

Our team of experts in stamp duty land tax (SDLT) aims to offer timely advice on the tax payable when purchasing or transferring property. We advise on maximising any reliefs available or consider alternative filing positions. 

We provide stamp tax analysis, planning and compliance advice to a wide variety of UK and non-UK resident clients and, intermediaries (such as solicitors).

Stamp duty land tax (SDLT) is applicable to property purchases in England and Northern Ireland. Different rules apply in Scotland (Land & Buildings Transactions Tax) and Wales (Land Transaction Tax).

We have a specialist team focused on providing SDLT and stamp taxes advice. The team includes a first-tier tax tribunal judge and four members of the national stamp duty practitioners’ group.

Residential property

Residential SDLT rates are normally far higher than non-residential (or mixed use) rates.

On the residential side we can advise on:

  • Determining the extent of residential and mixed-use property

  • The additional 3% surcharge rate of SDLT and situations where it may be refunded

  • The 15% rate of SDLT to company purchases of dwellings costing more than £500,000

  • Whether the purchase of six or more dwellings can be subject to the lower non-residential rates

  • First-time buyers’ relief

  • Annual tax on enveloped dwellings (ATED) of corporation ownership

  • Incorporation of residential property portfolios

  • Consideration of whether multiple dwellings relief can apply

Commercial property

On the commercial side we can provide tax advice on:

  • Mixed use and subject to non-residential rates

  • Transfers of property into and out of partnerships (both trading and investment partnership) – and transfers of interests in partnerships

  • Incorporation of property portfolios

  • Group relief in corporate transactions and re-structuring

  • SDLT issues arising from property development and land assembly

  • Anti-avoidance legislation

  • Re-grant, surrender, assignment and re-gearing of leases

Our latest stamp duty land tax insights

Three Tax Advisers sitting in front of computer.

UK tax rates card – 2024-25

11 September 2024

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A view across the Thames river towards Big Ben and the Houses of Parliament, the Union Jack is raised high against a sky of purple hues.

Stamp duty land tax – abolition of multiple dwellings relief – Budget 2024

6 March 2024

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A wooden house cut out lies on a desk, on top of a Post-it note inscribed in black marker with 'Stamp Duty Tax' .

SDLT issues for commercial development

9 May 2023

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First time buyers' relief for stamp duty land tax

6 February 2023

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A father and son sit at a desk strewn with building plans and look deep in conversation while a woman peruses photographs pinned to a wall.

Owning property with others & going your separate ways

9 December 2022

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Headshot of Nicola Manclark.

Stamp Duty Land Tax: key considerations when investing in holiday property

11 November 2022

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A row of newly built houses.

Stamp duty land tax (SDLT) savings

17 October 2022

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Stamp duty land tax: Savings on purchasing property

14 July 2022

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A construction worker, clad in a hard hat and high-visibility vest, stands in a green field, holding architectural plans.

Stamp duty land tax – overage on land

25 June 2022

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A builder places a red brick onto the wall he is building.

2% SDLT surcharge for non-residents

17 March 2021

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Meet our stamp duty land tax experts

Heather Britton

Director, tax and head of property & construction sector

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How can we help you?

Contact the SDLT team and find out why so many property purchasers and solicitors choose PKF Francis Clark