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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?

#861
Justin Bryant
Guest

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