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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Relief for transfers involving multiple dwellings: Availability of relief

  • an option binding the grantor to enter into the later transaction or
  • a right of pre-emption restricting the right of the grantor to enter into the later transaction.

The relief must be claimed in a land transaction return or an amendment to a return, using relief code 33.