Stamp Duty Land Tax (SDLT)

Stamp Duty Land Tax, Land and Buildings Transaction Tax (LBTT), and Land Transaction Tax (LTT) are taxes payable when purchasing property or land in the UK. Reliefs and exemptions are often overlooked, meaning you could be overpaying. We review transactions for savings and refunds.

Who is eligible

We work with investors, developers, property professionals, and individual homeowners to uncover opportunities for pre-transaction savings and potential refunds on stamp duty.

Stamp Duty Land Tax (SDLT) is a significant cost on property transactions, but with careful planning and expert review, businesses and individuals can ensure they are paying the correct amount.

By identifying reliefs, exemptions, and structuring opportunities before a purchase completes, we help clients minimise their stamp duty liabilities. Additionally, where overpayments have occurred, we assist in securing refunds from HMRC, unlocking further savings.

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Commercial property

Many reliefs are often There are reliefs and exemptions on commercial property, including multiple property relief, group relief, mixed-use property relief, and transfers of part of a property. We review transactions to ensure correct classifications, minimise tax payable, and secure refunds for any overpaid amounts.

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How long does it take?

Our team engages with clients promptly, typically same working day, to ensure guidance is timely and actionable.

Where overpayments have occurred, we also assist in claiming refunds from HMRC. As these refunds are subject to HMRC processing times, they may take longer to realise, but our expertise ensures the process is managed efficiently from start to finish.

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FAQ

SDLT is a tax paid on property or land purchases in England and Northern Ireland. It applies to both freehold and leasehold transactions, and the amount depends on the property price, type, and whether it is a first home, second home, or buy-to-let property. HMRC collects the tax.

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The SDLT amount depends on property price bands. For residential properties in 2026:

  • Up to £250,000: 0%

  • £250,001-£925,000: 5% on the portion above £250,000

  • £925,001–£1.5 million: 10% on the portion above £925,000

  • Over £1.5 million: 12% on the portion above £1.5 million

Additional 3% applies for second homes or buy-to-let properties. Non-residents may also face a 2% surcharge.

 

There are reliefs and exemptions of Stamp Duty Land Tax. 

 

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Residential SDLT rates operate on a progressive basis. Different bands apply depending on whether you are:

  • A first-time buyer

  • Purchasing an additional property

  • Buying through a limited company

  • A non-UK resident

Commercial and mixed-use properties are taxed under separate SDLT rate structures.

Stamp duty is calculated by applying the relevant SDLT percentage to each portion of the purchase price within the applicable tax bands. Additional surcharges may apply for second homes or non-UK residents. A review is advisable for higher-value or complex transactions.

Yes. Stamp Duty Land Tax (SDLT) can often be reduced through legitimate pre-transaction planning. By reviewing property classification, buyer status, ownership structure, and potential reliefs before exchange of contracts, buyers may significantly lower their SDLT liability. Early advice is critical, as savings opportunities usually disappear once completion takes place.

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The rules around capital allowances can be complex, and many businesses miss out on valuable claims. As specialist tax brokers, we review your business expenses in detail, identify all qualifying assets, and maximise your claim to ensure you receive the highest possible tax savings or refunds.

Yes. If you paid too much SDLT due to an error, incorrect classification, or missed relief, you may be entitled to a stamp duty refund. Claims must generally be made within statutory time limits, and the refund is processed by HMRC following review.

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Common overpayment scenarios include:

  • Incorrectly paying the 3% additional property surcharge

  • Failing to claim Multiple Dwellings Relief (MDR)

  • Misclassifying a property as fully residential instead of mixed-use

  • Not applying first-time buyer relief

  • Errors in leasehold calculations

A technical SDLT review can determine whether a refund claim is viable.

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We provide Stamp Duty Land Tax advice and refunds

Contact us today to determine whether you qualify for pre-transaction stamp duty advice or a potential refund claim.

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