Residential SDLT in Practice

Session 1 – Chargable Consideration

• What constitues money and moneys worth.
• Debt assumption and mortgage take overs
• Works, services, and building obligations
• Overages and contingent consideration
• Insentives on new build property
• Staircasing and the 80% rule
• Linked transactions
• Exercise – Identify elements of consideration from samle contracts
• Case Study – Purchase of a £1.5M property + mortgage assumption and required works. Purchase of a new build with common Insentives

Session 2 – Classification, Reidential, Non-residential and Mixed use

• Definition of “dwelling”
• Delapidated and run down property
• Garden and Grounds
• Curtilage vs non-curtilaged land
• Commercial/Argicultual use (grazing, licenses etc.)
• Mixed use classification
• Exercise – Classification of five boarderline property discriptions
• Case Study – House and arrible land with grazing rights

Session 3 – Surcharges

• Major interest test
• Replacement of main resident rules
• Joint purchasers
• Residence
• Minor, historic and inherited interests
• Corporate non-residence
• Exercise – Application of surcharges to different purchaser
• Case Study – Joint family purcahse of London property (different backgrounds and residence)

Session 4 – First-time buyers Relief

• Eligitability criteria
• What constitutes previous ownership
• Joint Purchasers
• Common traps and misconceptions
• Exercise – Review purcahser profiles to identify which are likely to fail
• Case Study – FTB with Polish inheritance vs UK inheritance

Session 5 – Annexes and Subsidiary dwellings

• Meaning of self contained
• Internal vs external access
• HMRC’s pre MDR “holding out” test
• How post MDR pricipals effect Annexes and Subsidiary dwellings
• SDLT rates
• Exercise – Identify pain points in post MDR world, and evidence needed to support decision
• Case Study – Review two property examples, Coach house with annexe and subsidary building and Old farm house with barn conversion.

Session 6 – Applied SDLT scenario analysis

• Combine factors discussed through out the day
• Apply test to real world facts
• Develop evidence based reasoning and supporting questions
• Exercise – Open discussion regarding various real workd examples
• Case Study – Property development company, with delapidated property and linked transactions

The course is delivered by the founder of a specialist firm focused on SDLT and property taxation. The trainer regularly advises law firms, accountancy practices, property professionals, and private clients on complex property transactions, including residential, mixed-use, and commercial acquisitions. He also provides practical, example-led training to professional audiences, covering areas such as property classification, chargeable consideration, higher rates for additional dwellings, non-resident surcharge, linked transactions, development site acquisitions, and SDLT on commercial leases and lease re-gears.

• Understand the SDLT rules appicable to common residential and commercial transactions
• Correctly identify chargable consideration, including VAT, debt, overages and non-cash elements
• Distinguish between residential, non-residential and mixed use property
• Correctly apply when Higher rates, non-resident surcharges and first time buyers relief apply
• Assess whether an annexe or out building constitutes a sepearte dwelling
• Apply SDLT rules through practical examples and case studies

This course focuses on how SDLT issues actually arrise in the real transactions. Instead of abstract rules, the course works through realistic scenarios and case studies, providing a practical framework you can apply immediately. It does this by;

• Real world detailed case studies
• Providing clear, practical diganostic frameworks
• Highlighting evidential actors that influence SDLT outcomes
• Covers common pitfalls and real advisory challenges

This practical course provides a focused, real-world overview of the SDLT issues that arise in residential property transactions. Using scenarios, diagnostic frameworks and applied case studies, delegates learn how to analyse purchases with confidence and avoid common SDLT pitfalls.

• A Practical example led exploratoin of key SDLT issues across residential, mixed-use and commercial property
• Focus on real world examples
• Includes structured case studies on development sites, subsidary dwellings, higher rate and firstime buyers relief
• Emphasises clear framworks to support accurate SDLT analysis and reporting
• Designed to equip practitioners with practical tools they can apply to their client work.