Residential SDLT in Practice

Session 1 – Chargeable Consideration

• What constitutes money and money's worth?
• Debt assumption and mortgage takeovers
• Works, services, and building obligations
• Overages and contingent consideration
• Incentives for new build property
• Staircasing and the 80% rule
• Linked transactions
• Exercise – Identify elements of consideration from sample contracts
• Case Study – Purchase of a £1.5M property + mortgage assumption and required works. Purchase of a new build with common incentives

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

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

Session 3 – Surcharges

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

Session 4 – First-time buyers' Relief

• Eligibility criteria
• What constitutes previous ownership
• Joint Purchasers
• Common traps and misconceptions
• Exercise – Review purchaser 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 the decision
• Case Study – Review two property examples, Coach house with annexe and subsidiary building, and Old farmhouse with barn conversion.

Session 6 – Applied SDLT scenario analysis

• Combine factors discussed throughout the day
• Apply the test to real-world facts
• Develop evidence-based reasoning and supporting questions
• Exercise – Open discussion regarding various real world examples
• Case Study – Property development company, with dilapidated 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 chargeable 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 outbuilding constitutes a separate dwelling
• Apply SDLT rules through practical examples and case studies

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 exploration of key SDLT issues across residential, mixed-use and commercial property
• Focus on real-world examples
• Includes structured case studies on development sites, subsidiary dwellings, higher rate and first time buyers' relief
• Emphasises clear frameworks to support accurate SDLT analysis and reporting
• Designed to equip practitioners with practical tools they can apply to their client work.