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 |
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Difference
+£5,500
Linked transactions cost £5,500 more
SDLT Distribution
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
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. Use our stamp duty calculator for individual property calculations.
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. Learn more in our how SDLT is calculated guide.
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 | £10,000 | +£7,000 |
| 3 properties at £150k each | £500 × 3 = £1,500 | £12,500 | +£11,000 |
| 1 at £300k, 1 at £100k | £5,000 + £0 = £5,000 | £10,000 | +£5,000 |
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. Review connected party decisions for case law.
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.
Frequently Asked Questions
What are linked transactions for stamp duty purposes?
Linked transactions are two or more property purchases that form part of a single arrangement or series of transactions between the same buyer and seller (or connected persons). HMRC treats the total consideration for all linked purchases as a single transaction when calculating SDLT, which can result in a higher effective tax rate.
How is SDLT calculated on linked transactions?
SDLT on linked transactions is calculated by adding together the total consideration for all linked purchases and applying the SDLT rates to that combined total. The resulting tax is then apportioned between each transaction based on its share of the total consideration. This means each individual purchase is taxed at the rate for the combined total rather than its own lower value.
When does HMRC consider transactions to be linked?
HMRC considers transactions linked when they are part of a single scheme, arrangement, or series of transactions between the same parties or connected persons. Common examples include buying multiple properties from the same developer, purchasing a house and adjoining land separately, or acquiring several buy-to-let properties in a portfolio deal.
Can linked transactions ever reduce my stamp duty?
In some cases, linking transactions could be beneficial when combined with reliefs. However, multiple dwellings relief (MDR) was abolished for transactions completing on or after 1 June 2024. For contracts exchanged before that date, MDR may still apply. Generally, linked transactions increase the overall SDLT liability because the combined value pushes the total into higher rate bands.
What happens if I fail to declare linked transactions?
Failing to declare linked transactions to HMRC is a serious matter. HMRC actively investigates linked transactions to prevent SDLT avoidance. If you do not declare links, you may face penalties of up to 100% of the underpaid tax, interest charges from the original due date, and a potential formal investigation. Your conveyancer must include details of linked transactions on the SDLT return.
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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.