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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a ‘higher threshold interest’? FA03/SCH4A/PARA1

A higher threshold interest is an interest in a single dwelling where the consideration attributable (on a just and reasonable basis) to that interest is greater than the higher rate threshold.

An ‘interest in a single dwelling’ means so much of the subject-matter of a chargeable transaction as consists of a chargeable interest in or over a single dwelling (together with appurtenant rights).

‘Appurtenant rights’ means any rights or interests appurtenant or pertaining to the chargeable interest, that are acquired with it.