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Stamp Duty Land Tax (SDLT) : A Complete Guide to Rules, Reliefs, and Compliance

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Stamp Duty Land Tax (SDLT) : A Complete Guide to Rules, Reliefs, and Compliance

2 Part Course | Master the key principles, calculations, exemptions, reliefs, corporate transactions, and compliance of SDLT with practical case studies and real-world applications.

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A one-day course presented over two-half days in a virtual class from 9:30am to 1:00pm UK time

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Download: Course Outline

Stamp Duty Land Tax (SDLT) - Part 1

Stamp Duty Land Tax Course Introduction and Administration

1.1 Overview of SDLT

Purpose, scope, and general background
Key Legislation and Updates
Governed by the Finance Act 2003, with subsequent amendments
Regular changes to rates and reliefs are announced in annual budgets or autumn statements

1.2 Administration

SDLT returns submission requirements and deadlines
Payment of tax: Methods of payment and due dates
Interest Payments
Penalties
Scenario: A Missed Deadline
Situation
Consequence

General Principles of SDLT

2.1 SDLT Rates

Residential Properties
Non-Residential Properties
Mixed-Use Properties

2.2 SDLT Exemptions

Exempt transactions, e.g., gifts with no consideration, property left in a will, or certain corporate reorganisations
Conditions and Documentation: always confirm eligibility by referencing HMRC guidance and ensure you maintain paperwork (e.g., trust deeds, legal statements)

2.3 Exchanges and Chargeable Consideration

Defining Chargeable Consideration
How to determine SDLT on exchanges,
Scenario: property swap
Situation

2.4 Linked Purchases or Transfers

Definition
Effect

2.5 Corporate Bodies and Residence Tests

SDLT Residence Tests

2.6 Buying with Someone Else

Individuals
Married or Civil Partners
Companies
Partnerships
Trusts
Co-ownership Authorised Contractual Schemes (CoACS2.7 Non-Resident Transactions)
Rates of SDLT for Non-Resident Buyers
Exceptions
Other additional surcharges

SDLT Reliefs and Exemptions

3.1 Relief for Linked Purchases or Transfers

Definition and Qualifying Criteria
Practice

3.2 First-Time Buyers’ Relief

Eligibility Requirements
Shared Ownership Properties
Scenario: first-time buyer purchasing a shared ownership

3.3 Multiple Dwellings Relief (MDR)

Key conditions for MDR
Transactions before 1 June 2024

3.4 Specific Relief Scenarios

Building company buys an individual’s home
An employer buys an employee’s home
Compulsory purchases
Property developer subject to planning obligations
Transfer of property between companies
Seeding relief for PAIFs or CoACS
Relief for Charities
Right to buy properties
Registered Providers of Social Housing: Eligible for certain SDLT reductions
Crown Employees: Relief if working overseas for the government
Relief from the 17% Higher Rate Charge: Rare scenarios for high-value property
‘Homes for Ukraine’ Sponsorship Scheme: Reduced or exempt SDLT in specific circumstances if requirements are met

Leases

4.1 New Leases

Key definitions and terms: premium, net present value (NPV) of rent, term length
A lease can attract SDLT on both the premium (lump sum) and the rent (annual or periodic)

4.2 SDLT on the Premium

Calculating SDLT on Lease Premiums: similar to buying a freehold but with specific lease-related conditions

4.3 SDLT on Rent

How to Calculate SDLT on Rental Payments: Based on the NPV over the term of the lease
Thresholds and rates differ for residential vs. non-residential leases

4.4 New Non-Residential Leases

Non-residential leases often benefit from lower rates and different calculation methods
Best Practice: Carefully assess whether the property is non-residential or mixed-use to reduce liability

4.5 New Residential Leasehold Purchases

Residential lease premiums and rent can push the transaction into higher SDLT brackets if the premium is substantial or the term is long

4.6 Mixed-Use Leasehold Purchases

Part-residential, part-commercial leases may fall under non-residential rates. Ensure proper classification

Scenario: Commercial Lease with Premium and Annual Rent

Situation
Practice:

Calculate SDLT on the premium (similar to property purchase)
Calculate SDLT on rent using the NPV method
File the lease SDLT return within 14 days

Stamp Duty Land Tax (SDLT) - Part 2

Groups, Reorganisations, and Anti-Avoidance

5.1 Groups and Reorganisations

Relief for Linked Purchases or Transfers within Groups: companies in the same group (75% ownership link) may qualify for group relief
MDR Considerations: still relevant if multiple dwellings are involved in group transactions

5.2 Anti-Avoidance

Enveloping High-Value Residential Properties: the use of corporate entities to hold properties can trigger 15% SDLT for certain high-value homes
Common Avoidance Schemes: Schemes like sub-sale relief manipulation or complex trust structures can attract HMRC scrutiny
Penalties: Severe penalties for deliberate tax avoidance, including potential criminal sanctions

Stamp Duty Land Tax Training Scenario: Corporate Reorganisation

Partnerships and Special Transactions

6.1 Partnership Transactions

How SDLT Applies to Partnerships: SDLT is assessed based on the proportion of partnership interests transferred
Transfer to a Connected Company: may attract special rules; ensure correct valuations
Transfers to a Limited Liability Partnership (LLP): often triggers SDLT if there is a change in ownership proportions

6.2 Special Rates

Rates for Non-UK Resident: an additional 2% may apply to certain partnership scenarios if any non-resident element is involved
Shared Ownership Property Considerations: Partnerships acquiring shared ownership properties must navigate both partnership and shared ownership rules

Scenario: Adding a New Partner to a Property Partnership

Key Differences in Scotland and Wales

7.1 Tax Bands and Rates

Land and Buildings Transaction Tax (LBTT) in Scotland
Land Transaction Tax (LTT) in Wales
Why they are both similar in concept to SDLT but with different rates and thresholds

7.2 First-Time Buyer Relief

Comparison of Relief Schemes: LBTT and LTT have their own first-time buyer relief structures, often with different thresholds from SDLT

7.3 Additional Home / Second Property Supplements

Scotland has the Additional Dwelling Supplement (ADS)
Wales has the Higher Rates on Additional Dwellings (HRAD)
Surcharges differ from England’s 3% additional property rate

7.4 Practical Differences in Filing and Payment

Filing Deadlines and Processes: LBTT and LTT returns have their own submission processes and deadlines, generally 30 days
Payment Methods and Timelines: Payment is also typically due within the same timeframe, but systems are administered by Revenue Scotland and the Welsh Revenue Authority, respectively

Redcliffe’s Stamp Duty Land Tax course expert has over 17 years of experience in the investment banking sector, specialising in finance, taxation, and strategic advisory.

She transitioned into private practice and worked as a dedicated tax consultant—both independently and in partnership with diverse organisations on a contractual basis. In this role, she leveraged her extensive industry background to provide comprehensive tax advice, from strategic planning and compliance to in-depth analysis of complex regulations. This ensured businesses, individuals, and trusts remained compliant while optimising their financial outcomes.
Throughout her consultancy career, she has advised clients on structuring transactions and managing cross-border tax obligations.

Our trainer's approach involves assessing a client’s unique requirements and delivering tailored solutions that address their immediate and long-term objectives. She has collaborated with multidisciplinary teams, integrating legal, financial, and operational insights to develop strategies that minimise risk and capitalise on emerging opportunities.

She has a strong passion for training and shares her expertise through informative, interactive sessions, both online and in-person, designed to empower you with the necessary practical skills to push forward in your role and career. By incorporating real-world scenarios into training programmes, she encourages open dialogue, fosters critical thinking, and helps professionals gain confidence in applying tax concepts to their day-to-day operations.

Ultimately, her mission is to equip clients with the knowledge and strategies they need to thrive in an evolving financial landscape.

By the end of this Stamp Duty Land Tax training course, participants will be able to:

Identify and accurately apply the Stand Duty Land Tax rules across a wide range of transactions.
Determine liability for residential and non-residential purchases.
Understand when exemptions and reliefs apply (for instance in company reorganisations, partnership transfers, and intra-group transactions).
Correctly calculate chargeable consideration (including contingent or uncertain elements).
Ensure compliance with special rules for high-value residential properties, leases, and land transfers to connected entities.

Practical, Real-World Focus

Rather than relying solely on theory, this Stamp Duty Land Tax course emphasises practical scenarios and case studies from real-world transactions. You will gain hands-on experience in applying SDLT rules to everyday situations, and the confidence to address complex tax considerations in your day-to-day work.

Comprehensive and Up-to-Date Content

The SDLT regime is frequently updated, and this course reflects the latest legislative changes and guidance, as of 2025. Learners can be confident of receiving the most current information, ensuring compliance with evolving tax rules.

Structured Learning Path

The curriculum is designed to build from the fundamentals of SDLT to more advanced topics such as contingent consideration and complex corporate restructuring. This tiered approach allows learners to absorb information progressively and apply it step by step.

Expert Instruction and Insight

The course is taught by professionals who have extensive experience dealing with SDLT in both advisory and transactional settings. Their insights help bridge the gap between statutory rules and everyday commercial realities.

Stamp Duty Land Tax training is a ‘must-know’ for:

Tax Professionals & Advisors: If you’re responsible for advising clients on property-related tax matters, ensuring accurate SDLT calculations and compliance.
Solicitors & Legal Executives: Professionals involved in conveyancing or corporate legal structures who need a clear understanding of SDLT rules and their application in property transactions.
Accountants & Finance Managers: Finance professionals who oversee property transactions and want to advise on or calculate SDLT liabilities within organisations.
Real Estate & Property Developers: Developers and investors who regularly deal with property acquisitions, disposals, and reorganisations where SDLT considerations are critical.
Property & Commercial Managers: Businesses that hold or transact property assets as part of their core or ancillary operations, that need a comprehensive grasp of SDLT implications.

Redcliffe Training’s Stamp Duty Land Tax course will provide comprehensive coverage of the key principles and practical applications of SDLT.

It begins with an overview of the types of land transactions subject to SDLT, explaining the fundamental triggers for liability. Become an expert in calculating SDLT for residential and non-residential contexts, the applicable rate structures, thresholds, and any available exemptions.

Building on these basic SDLT concepts and principles, the course examines what is deemed to be the “chargeable consideration” and explores scenarios where consideration is contingent, uncertain, or unascertained, highlighting how these factors affect SDLT liability. Special attention is given to property exchanges and how SDLT is apportioned in such transactions.

Further modules cover the rules for partnership property transfers and the use of “market value” in transfers to connected companies. As well as the exemption available upon incorporating a limited liability partnership.
You will gain insight into calculating SDLT on leases and the legislative measures introduced to curb avoidance on high-value residential properties.

Finally, this Stamp Duty Land Tax training course addresses reliefs available in the context of company reorganisations and intra-group transfers, illustrating how to reduce or eliminate SDLT charges in legitimate corporate restructuring. Detailed guidance on linked transactions rounds out the program, ensuring learners can piece together multiple conveyances while correctly applying the relevant reliefs and SDLT minimisation strategies.

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