HMRC internal manual

Stamp Duty Land Tax Manual

Ordinary partnership transactions - Para5

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Schedule 15 Part 2 applies to transactions entered into as purchaser by or on behalf of the members of a partnership, other than transactions that fall within Part 3 (transactions to which special provision apply).

Part 2 contains three provisions -

  1. Responsible partners Para6 see- SDLTM33220
  2. Joint and several liability Para7 see- SDLTM33230
  3. Representative partners Para8 see- SDLTM33240