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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Scope: What is chargeable: Transfer of rights: Series of transfers

The same principles apply as on a single transfer.

Where there are successive transfers of rights there may be a series of chargeable transactions.

The deciding factor will be the extent to which individual contracts have been substantially performed.

See SDLTM01070 for details of how the amount of the chargeable consideration on each is to be calculated.