Linked Transaction SDLT Calculator
Calculate stamp duty for linked property transactions. See how HMRC treats multiple purchases as a single transaction and the impact on your tax bill.
Transaction Details
Linked Transactions
HMRC treats linked transactions as a single transaction for SDLT purposes. The total consideration determines the rate applied.
Results
Total Consideration
£350,000
Linked SDLT
£7,500
| Property | Price | Linked | Individual |
|---|---|---|---|
| Property 1 | £200,000 | £4,286 | £1,500 |
| Property 2 | £150,000 | £3,214 | £500 |
| Total | £350,000 | £7,500 | £2,000 |
Difference
+£5,500
Linked transactions cost £5,500 more
Calculation for estimation purposes only. Consult HMRC guidance on linked transactions.
Understanding Linked Transactions
What Are Linked Transactions?
Purchases are linked when they involve the same buyer and seller, or are part of the same arrangement or scheme. HMRC aggregates the values to determine the SDLT rate.
How SDLT Is Calculated
The total value of all linked transactions determines the SDLT rate. The tax is then apportioned based on each property's proportion of the total consideration.
When Transactions Are Linked
Transactions are linked if they involve the same parties within a short timeframe, are part of a series of deals, or form part of a single arrangement or scheme.
Linked Transaction Examples
| Scenario | Individual SDLT | Linked SDLT | Difference |
|---|---|---|---|
| 2 properties at £200k each | £1,500 × 2 = £3,000 | £7,500 | +£4,500 |
| 3 properties at £150k each | £500 × 3 = £1,500 | £5,000 | +£3,500 |
| 1 at £300k, 1 at £100k | £5,000 + £0 = £5,000 | £7,500 | +£2,500 |
Special Considerations
Auction Lot Purchases
Multiple lots purchased from the same auction may be treated as linked transactions if bought by the same buyer, even if bid on separately.
Developer Land Assembly
Property developers assembling sites through multiple purchases should be aware that transactions may be linked if part of a development scheme.
Family Arrangements
Purchases by connected parties (family members, business partners) may be linked even if completed through separate legal entities.
Appeals Process
If HMRC determines transactions are linked, you can appeal the decision through the First-tier Tribunal if you believe the transactions were genuinely independent.
Important Notice
HMRC actively investigates linked transactions to prevent SDLT avoidance. Ensure your SDLT return accurately reflects any connections between purchases. Failure to declare linked transactions can result in penalties, interest charges, and potential investigation.
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.