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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9

Where the consideration received is in a currency other than sterling, the chargeable consideration is calculated by translating the foreign currency into sterling on the effective date of the transaction.

This applies unless the parties to the transaction use a different rate for the purposes of the transaction.