This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Stamp Duty Land Tax Manual

Relief for transfers involving multiple dwellings: Tax due on consideration in the form of rent FA03/SCH6B/PARA4(5)


Where the chargeable consideration for a relevant transaction includes rent, the normal provisions of FA03/SCH5 apply to determine the amount of tax chargeable on the rent.