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HMRC internal manual

Stamp Duty Land Tax Manual

Sale by Tender Fees

Example 3

A bungalow was advertised for sale. I arranged to view the property with the estate agent. Interested parties were invited to submit sealed bids for the bungalow. My bid of £350,000 was the winning bid. I was told that my purchase of the property was conditional on paying the estate agent a tender fee of £5,000 (including VAT). I agreed to this condition.

The chargeable consideration given for the property is £355,000 (purchase price plus sale by tender fee).