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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Reliefs: Alternative property finance

Land sold to a financial institution and leased to an individual: England & Walesand Northern Ireland: The second transaction FA03/S71A(3)

Relief from stamp duty land tax may be claimed by the individual on the secondtransaction, granting of a lease by the financial institution or by the trustees, to theindividual, if all the requirements relating to the first transaction are complied with,including payment of any stamp duty land tax due on the first transaction. See SDLTM28120.

There are no other requirements to obtaining relief on the second transaction.