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HMRC internal manual

Stamp Duty Land Tax Manual

Estate Agent Introductory Fees

Example 2

I attended an open day to view a flat. I made an offer of £175,000 for the flat. I was told that the seller would accept my offer only if I agreed to pay the estate agent a fee to secure the property. The fee would be £2,500 (including VAT), payable on completion, for “introducing” me to the property. I agreed to this before contracts were exchanged.

The chargeable consideration given for the property is £177,500 (purchase price plus estate agent introductory fee).