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HMRC internal manual

Stamp Duty Land Tax Manual

Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)

In most cases Table B of FA03/S55 will apply, but Table A may apply in some circumstances where the transaction or transactions consist wholly of property comprising five or fewer dwellings (some of which are excluded from relief by FA03/SCH6B/PARA2(6).

The rate of tax that applies is the rate that would apply by virtue of FA03/S55 in the absence of the relief.