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🏠 Stamp Duty (SDLT)

Stamp Duty Land Tax UK —
Check the Property and Buyer Before Completion

SDLT support for residential, commercial and mixed-use property transactions in England and Northern Ireland, including higher rates, non-resident surcharge and available reliefs.

✓ Residential SDLT✓ Commercial Property✓ Higher Rates✓ Non-Resident Surcharge
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🏠 Residential property
🏢 Commercial property
➕ Higher rates
🌍 Non-resident surcharge
📋 14-day filing
Stamp Duty Land Tax Services UK

SDLT Depends on The Transaction — Not Just the Price

Stamp Duty Land Tax applies to qualifying land and property transactions in England and Northern Ireland. The amount can depend on the property type, buyer, ownership position, residence status and available reliefs.

Britvex can review the expected SDLT treatment before completion and support the tax calculation or post-completion review within the agreed engagement. Residential, non-residential and mixed-use transactions use different rate structures.

Purchases of additional residential property can attract higher rates, and certain non-UK resident residential transactions can attract a separate surcharge. Company acquisitions and connected transactions can also require additional analysis.

SDLT returns and payment are generally due within 14 days of the effective transaction date. Scotland and Wales have separate land transaction taxes, so this service page does not treat UK property taxes as one nationwide system.

Typical Scope

  • ✓Residential SDLT calculation review
  • ✓Commercial and non-residential property review
  • ✓Mixed-use transaction review
  • ✓Higher-rates additional-dwelling analysis
  • ✓Replacement-of-main-residence review
  • ✓Non-UK resident surcharge analysis
  • ✓First-time buyer relief review where relevant
  • ✓Company property purchase review
  • ✓Linked-transaction review
  • ✓Lease premium and rent review
  • ✓14-day filing deadline support
  • ✓Post-transaction SDLT review where appropriate
How It Works

A Controlled Business Tax Workflow

1

Identify the transaction

We review the property, buyer, consideration, completion structure and any connected acquisitions.

2

Classify the SDLT treatment

Residential, non-residential, mixed-use, higher-rate and surcharge rules are considered.

3

Review reliefs and exceptions

Applicable buyer or transaction reliefs are checked before the final liability is confirmed.

4

File and pay on time

The return and payment are coordinated around the statutory post-completion deadline.

Key Rules

The Points That Actually Matter

14 days

Return and payment

An SDLT return and payment are generally due within 14 days of the effective transaction date.

Higher rates

Additional dwellings

Buying an additional residential property can trigger the higher residential rate structure unless an exception applies.

+2%

Non-resident surcharge

Certain non-UK resident residential transactions are subject to a 2 percentage-point SDLT surcharge.

Important: SDLT rates and thresholds can change, and reliefs depend on detailed facts. Britvex therefore avoids presenting a permanent rate table and does not assume a transaction qualifies for a relief until the statutory conditions are checked.
Why Britvex

Business Tax Built Around Evidence & Process

🏠

Transaction-specific review

The property type, buyer and existing ownership are considered together.

🌍

Residence distinction

The SDLT non-residence test is transaction-specific and is not the same as the ordinary Statutory Residence Test.

📅

Deadline awareness

The 14-day filing and payment window is considered before completion rather than after it is missed.

🔐

Portal coordination

Completion statements and property documents can be supplied through the Britvex portal.

Related Services

Keep the Tax Position Connected

Capital Gains Tax →Review tax consequences when property is later disposed of.Landlord & Rental Tax →Coordinate ongoing rental-income tax after acquisition.Non-Resident UK Tax →Review wider UK tax obligations for overseas buyers or landlords.
Frequently Asked Questions

Stamp Duty (SDLT) — Common Questions

Where does SDLT apply?

Stamp Duty Land Tax applies to qualifying land and property transactions in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax.

When is an SDLT return due?

The return and payment are generally due within 14 days of the effective transaction date, usually completion.

Do additional properties pay higher SDLT rates?

Often yes. Higher residential rates can apply where the buyer will own more than one residential property and no statutory exception applies.

Is there an extra charge for non-UK resident buyers?

Certain non-UK resident residential property transactions are subject to an additional 2 percentage-point surcharge on top of the applicable residential rates.

Can Britvex guarantee a particular SDLT relief?

No. Reliefs depend on the exact facts and statutory conditions. Britvex can review eligibility, but a relief should not be assumed merely from the property description.

Buying Property? Review SDLT Before Completion

Send the property, buyer and transaction details before completion so Britvex can scope the SDLT review properly.