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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Introduction

Claims for stamp duty land tax relief can be made on the land transaction return.

In order to make a claim the purchaser should indicate that a relief, or reliefs is/are being claimed and complete the relevant section of the return, indicating which relief, or reliefs is/are being claimed.

If claiming a relief there is no need to send payment with the land transaction return in respect of the transaction on which relief is being claimed (unless only partial relief is available or the relief is in the form of a reduced rate of tax).

Before making a claim, purchasers are advised to satisfy themselves that the relief is due and that all the relevant conditions have been met.