Stamp Duty Land Tax: introduction
Stamp Duty Land Tax is usually payable when you buy or lease land or property - it's also sometimes payable on transfers of ownership of property or land
Please note: Stamp Duty Land Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Find out about what Stamp Duty Land Tax (SDLT) is charged on and how to complete a return
Capital Gains Tax on buy-to-let properties, business premises, agricultural and farm buildings, and inherited property
Find out which property transactions are exempt from Stamp Duty Land Tax (SDLT)
Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK
Call or write to HMRC for help with Stamp Duty Land Tax and payments.