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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: Relevant transactions FA03/SCH6B/PARA2

  • a transaction, the main subject-matter of which includes interests in more than one dwelling, or
  • a transaction which is one of a number of linked transactions, the main subject-matter of which includes interests in at least one dwelling and where one or more transactions linked to it includes interests in at least one other dwelling.

In either case, the main subject-matter of the transaction may include interests in land other than dwellings.