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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Sovereign Bodies and International Organisations

Overseas Heads of State, Governments or other Sovereign bodies are not generally exempt from liability to SDLT.

However, relief will be given on the purchase or lease of headquarters premises of an international organisation where the Statutory Instrument conferring Immunities and Privileges on the organisation accords to its Director or High Officer exemption from UK taxation on the same terms as are accorded to a diplomatic agent.

Relief should be claimed by entering relief code 27 in the second part of Question 9 of the land transaction return.