Yet more complexity was introduced from 1 April 2021 and an additional 2% SDLT surcharge is now being applied to the purchase of residential properties in England and Northern Ireland by non-UK resident purchasers such that the highest rate of Stamp Duty is now 17%.

Whilst SDLT matters have historically been dealt with by Solicitors rather than tax accountants, due to its complexity many conveyancing solicitors are now unable to give Stamp Duty advice with regard to property transactions. Our specialist team provide ongoing support to a large number of conveyancing Solicitors and their clients.

Our Stamp Duty Land Tax (SDLT) team can assist with such matters as:

• Additional SDLT rate queries (application of the 3% and 15% higher rates etc)
• 2% non-resident surcharge
• Residential v mixed use treatment
• Multiple Dwellings Relief
• Transfers into/out of partnerships
• Sub-sale relief/transfer of rights
• Sale and lease back
• Corporate restructuring (including group relief)
• Application of ‘linked transactions’ and anti-avoidance provisions
• Annual Tax on Enveloped Dwellings (‘ATED’)

We can also provide advice as to how to mitigate potential SDLT liabilities and claim appropriate reliefs, recover overpaid SDLT from HMRC, ensure that compliance obligations are met and assist in dealing with any HMRC enquiries.