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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16

Indemnities given by the purchaser to the vendor for any ongoing liabilities relating to the land (including for lease covenants) do not count as chargeable consideration.