Stamp Duty Land Tax UK —
Pay Only What You Owe
Expert SDLT planning and compliance for residential and commercial property purchases — reliefs, mixed use, first-time buyer, multiple dwellings, 5% surcharge advice and SDLT returns filed within 14 days. ACCA qualified property tax specialists. Fixed fee.
SDLT — One of the Most Overpaid Taxes in the UK
Stamp Duty Land Tax (SDLT) is charged on the purchase of property and land in England and Northern Ireland. On significant purchases, SDLT amounts to tens or hundreds of thousands of pounds — making it one of the largest transaction costs in any property deal. It’s also one of the most commonly overpaid taxes, because buyers don’t identify the reliefs available to them.
Residential SDLT rates — tiered on purchase price. A 5% SDLT surcharge applies to second homes and buy-to-let properties (increased from 3% to 5% from 31 October 2024). First-time buyers pay no SDLT on the first £425,000 and 5% on the portion from £425,001 to £625,000 (relief withdrawn above £625,000).
Mixed use SDLT — properties with both residential and commercial elements (flat above a shop, farmhouse with farm buildings, house with professional consulting room) may qualify for non-residential SDLT rates — significantly lower than residential rates and without the 5% surcharge. Correctly identifying and arguing for mixed use can save tens of thousands.
The SDLT return must be filed and payment made within 14 days of completion — one of the tightest tax filing deadlines in UK tax. Missing the 14-day window triggers automatic penalties. We file all SDLT returns within 48 hours of receiving completion details — often the same day.
✅ What’s Included
- ✓ Pre-purchase SDLT planning
- ✓ Mixed use analysis
- ✓ First-time buyer relief
- ✓ Additional dwelling surcharge review
- ✓ Linked transactions advice
- ✓ Annex and granny flat assessment
- ✓ Non-residential rates assessment
- ✓ SDLT return preparation & filing (14 days)
- ✓ SDLT reclaim — overpayment
- ✓ Leasehold SDLT — premium & rent
- ✓ Partnership and company purchase advice
- ✓ SDLT on commercial property
Our Process — Step by Step
Which Businesses Need This Service?
Buy-to-Let & Investment Property Purchasers
Investors buying additional residential properties face the 5% surcharge. We ensure the surcharge is correctly applied — and identify any exemptions — before exchange.
Second Home Buyers
Second home purchasers need accurate SDLT calculation including the surcharge — and advice on whether the main residence replacement exemption applies.
Commercial Property Purchasers
Commercial SDLT rates are lower than residential. We advise on correct rate application, option to tax implications and whether mixed use arguments apply.
First-Time Buyers
First-time buyers must meet specific conditions for the relief — both buyers must be first-time buyers, the property must be their only main residence. We confirm eligibility and apply the relief correctly.
4 Costly Mistakes — And How Britvex Prevents Them
Automatic penalties: £100 up to 3 months, £200 for 3-12 months, plus tax-geared penalties and interest. We file all SDLT returns within 48 hours of completion — often the same day.
Properties with both residential and commercial elements should attract non-residential SDLT rates — which are lower and don’t attract the 5% surcharge. Failing to identify mixed use means overpaying SDLT significantly on the right properties.
Both buyers must be first-time buyers, both must be purchasing their only or main residence, and the purchase price must not exceed £625,000. We confirm eligibility precisely before every first-time buyer transaction.
HMRC allows SDLT overpayment claims within 12 months of the original filing date. Common causes: multiple dwellings relief not claimed (abolished June 2024 for new transactions but still applicable to historic ones), mixed use not identified, incorrect surcharge application. We review recent purchases for all clients.
Stamp Duty (SDLT) — Common Questions
SDLT must be filed and paid within 14 days of the effective transaction date — usually the completion date. Missing this triggers: £100 (up to 3 months), £200 (3-12 months) plus tax-geared penalties and interest. We file within 48 hours of receiving completion details.
Yes — the 5% surcharge applies if you own any residential property anywhere in the world at completion, subject to certain threshold exemptions. Many UK property buyers are unaware that overseas property triggers the UK SDLT surcharge. We assess the global property position of every purchaser.
Mixed use SDLT applies when a property has both residential and non-residential elements — a flat above a shop, a farmhouse with farm buildings, a home office as a separate unit. Non-residential SDLT rates (0% to £150,000, 2% to £250,000, 5% above) are lower than residential rates and have no surcharge. Correctly identifying mixed use can save tens of thousands on the right purchase.
Yes — HMRC allows overpayment claims within 12 months of the filing date. Common reasons for overpayment: mixed use not identified, incorrect surcharge application, first-time buyer relief not claimed, or multiple dwellings relief not claimed on historic pre-June 2024 transactions.
Yes — commercial SDLT rates are: 0% up to £150,000, 2% on £150,001-£250,000 and 5% above £250,000. No surcharge applies. Mixed use properties use commercial rates. We advise on the correct rate for all property types.
Fixed Fees — No Surprises
All fees fixed and agreed upfront. Book a free consultation for your exact quote.
All include: ACCA qualified · HMRC agent · client portal · 2-hour response guarantee.
Complete Your Tax Package
SDLT Planning — Pay Only What You Owe
Book a free consultation before exchange. Every SDLT relief must be identified before completion — not after. Correct structuring can save tens of thousands.