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HMRC internal manual

Stamp Duty Land Tax Manual

Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85

The purchaser is responsible for making a land transaction return and paying the SDLT within 30 days of the effective date of the transaction.

If the purchaser is not an individual special rules apply. See SDLTM30200+.

If purchasers are acting jointly they are jointly and severally liable for the tax although it can be fully discharged by any one of them. See SDLTM31600.

When a partnership acquires an interest all partners at the effective date and any person who becomes a partner after the effective date are responsible partners in relation to the transaction. See SDLTM33000+.

Where trustees of a settlement are liable to make a payment of tax or any associated payment including interest or penalties, such payment may be made by any one or more of the responsible trustees.

Responsible trustees are those who are trustees at the effective date of the transaction and anyone who becomes a trustee subsequently. See SDLTM31700+.

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @