Stamp Duty Land Tax: transfer ownership of land or property - Detailed

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Business tax – guidance

** Stamp Duty Land Tax: transfer ownership of land or property **

* From:
HM Revenue & Customs
* First published:
13 January 2014
* Part of:
Stamp duty and other tax on property

You may have to pay Stamp Duty Land Tax (SDLT) on transfers of land or
property depending on the type of transfer, your marital status and other

** Contents **

1. Overview
2. If you marry, enter into a civil partnership or set up home together
3. If you transfer property because of divorce, separation or the end of a
civil partnership
4. If you transfer or divide up jointly-owned property or land: unmarried
couples and other joint owners
5. If the larger share is given outright as a gift
6. If you get land or property as a gift or from a will
7. If you transfer land or property to or from a company


SDLT no longer applies in Scotland. Instead you pay Land and Buildings
Transaction Tax when you buy a property.

You may need to pay SDLT when all or part of an interest in land or
property is transferred to you and you give anything of monetary value in

Anything of monetary value that you give in exchange is called the
‘chargeable consideration’.

The rules you use to work out how much SDLT you pay depend on the
circumstances of the property transfer


is there sdlt on a gift

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