Property

HMRC updates SDLT guidance

HM Revenue and Customs (HMRC) has updated its guidance on stamp duty land tax (SDLT).

In particular, updates have been made in the following areas:

  • residential gardens and residential grounds
  • section 75A guidance
  • non-resident SDLT guidance (specifically on non-resident buyers' tax and what constitutes multiple dwellings)
  • SDLT repayments

Guidance on the definition of 'garden or grounds'

Read the guidance on what is chargeable in land transactions:

Section 75A guidance

Non-resident SDLT guidance

SDLT guidance on repayments