GLOSSARY
STAMP DUTY LAND TAX
Stamp Duty Land Tax (SDLT) is a government tax levied on residential and non-residential property purchases in England and Northern Ireland that exceed specific price thresholds.
The tax rate is based on factors such as the purchase price, whether the buyer is a first-time buyer, purchasing an additional property or purchasing in a company name.
Your conveyancer is responsible for calculating the correct amount of SDLT due on your transaction, submitting the official tax return to HM Revenue and Customs (HMRC), and paying the tax on your behalf within 14 days of completion. Good practice is that the SDLT return is submitted and paid on the day of completion.
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