Stamp duty land tax (SDLT) is generally payable on the purchase or transfer of interests in land and buildings in England, Wales and Northern Ireland where the amount paid is above a certain threshold. In addition, if the chargeable consideration is above £40,000, the transaction must also be notified to HMRC on an SDLT return, even though no SDLT is due. For guidance on the administration of SDLT, see the Stamp duty land tax administration guidance note.

SDLT currently applies to all land transactions in England, Wales and Northern Ireland only. In Scotland, a Land and Buildings Transaction Tax (LBTT) applies instead. In Wales, a land transaction tax (LTT) replaced SDLT from 1 April 2018.

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