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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

Where the purchaser provides services, other than works of construction, improvement or repair of a building or other structure, the chargeable consideration is the open market value of those services.

See SDLTM04140 for guidance on how open market value is to be calculated.