Skip to content
Solved

SDLTM00520 | Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3

From HM Revenue & Customs · Stamp Duty Land Tax Manual

The following transactions are exempt from Stamp Duty Land Tax (SDLT)

  • Transactions where there is no chargeable consideration. See SDLTM00330a and SDLTM00530

  • The acquisition of property by a person in or towards satisfaction of his entitlement under or in relation to the will of a deceased person, or on the intestacy of a deceased person. This is provided that there is no chargeable consideration other than the assumption of secured debt, see SDLTM00570

  • The grant of a lease by a registered social landlord in certain specific situations. See SDLTM00540

  • Certain transactions on the ending of a marriage or a civil partnership formed under the Civil Partnership Act 2004. See SDLTM00550

  • Certain transactions following a person’s death. See SDLTM00560