Home › Forums › Patrick Cannon › How does the 3% additional SDLT rate apply to multiple dwellings? › Reply To: How does the 3% additional SDLT rate apply to multiple dwellings?
21st August 2017 at 4:40 pm
#861
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sdltm04030 states in the 1st sentence:
“Where two or more people are jointly entitled to land (whether a single chargeable interest or more than one chargeable interest) and there is a partition or division of the land this is not treated as an exchange.”
So this should be OK. See:
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm04030