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HMRC internal manual

Stamp Duty Land Tax Manual

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

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