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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1

Gifts, testamentary dispositions, dispositions under the intestacy law, dispositions of property to beneficiaries under a trust in accordance with the terms of that trust, and most acquisitions by operation of law are not chargeable to Stamp Duty Land Tax (SDLT).