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HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: Stamp Duty Land Tax (SDLT): special partnership provisions

PM60320 Special partnership provisions

Special provisions apply to certain transactions involving the transfer of:

  • a chargeable interest to a partnership by a partner or connected person,
  • an interest in a property investment partnership, or
  • a chargeable interest from a partnership to any of its partners or person connected with them.

Detailed guidance can be found at SDLTM33300 onwards.