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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: First Time Buyers - Circumstances where we consider that the relief can not be properly claimed

When the purchaser:

  • previously had a joint interest in residential property
  • previously inherited or been gifted an interest in residential property
  • previously held an interest in residential property, but not for some considerable time
  • previously held an interest in residential property, but is regarded as being entitled to first-time buyer rates by a lender
  • held an interest in residential property for investment purposes only