Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime: Stamp duty land tax relief (conversion of authorised unit trusts)

Under SI 2008/710, 100% relief from Stamp Duty Land Tax may be claimed for transferring property in connection with the conversion of an Authorised Unit Trust (AUT) to an open- ended investment company (OEIC) or the amalgamation of an AUT with an OEIC.

For further guidance on this issue please refer to the Stamp Duty Land Tax Manual.