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HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. SDLTM00200
  3. SDLTM00210
  4. SDLTM01410

Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5

Where a transaction involves the exchange of land, then for Stamp Duty Land Tax (SDLT) purposes, this is treated as two separate transactions.

FA03/SCH4/PARA5 sets out the method of calculation of SDLT in cases where consideration is satisfied wholly or partly by entering into a separate transaction as vendor. There is guidance on this at SDLTM04020.

There are special rules for certain exchanges of residential property and these are set out at SDLTM21000+.

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