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Stamp duty land tax (SDLT) – clarity on interaction of 3% surcharge and dwellings in a mixed use transaction

HMRC has recently updated its manuals to clarify the issue of the interaction between surcharged SDLT rates and multiple dwellings relief for a mixed use transaction. They now accept that the surcharged rates do not apply to the dwellings element in a mixed use transaction unless the non-residential element is negligible or artificially contrived.

The above is welcome clarification as the previous example in their manuals appeared to contradict how many interpreted the legislation.

Our SDLT team are experienced in advising on the best use of reliefs and exemptions to provide a supportable SDLT filing position. For more information on SDLT and how we can help, take a look at our webpage

If you have any queries please do not hesitate to get in touch.


FEATURING: Heather Britton
Heather specialises in providing tax advice to companies and their directors/shareholders, as well as unincorporated businesses and property owners. She enjoys providing practical tax solutions,… read more
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