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HMRC internal manual

Stamp Duty Land Tax Manual


Visiting Forces and Armed Headquarters


This relief applies to certain acquisitions of land for use by

  • visiting forces of designated countries, which are present in the UK at the invitation of H M Government, or
  • designated international military headquarters established under the North Atlantic Treaty.

In order for relief to apply, the country or headquarters concerned must be designated for this purpose by Order in Council.

A land transaction is exempt from charge where it is entered into with a view to

  • building or enlarging barracks or camps for the visiting force of a designated country,
  • facilitating the training in the United Kingdom of such a force, or
  • promoting the health or efficiency of such a force.

For this purpose a designated allied military headquarters is treated as if

  • it were a visiting force of a designated country,
  • the members of that force were the persons serving at or attached to the headquarters who are members of the armed forces of a designated country and
  • references to the country to which a force belongs included any designated headquarters and the country of whose armed forces those persons are members.

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.