Stamp Duty by Transaction Type
Different types of property transactions have different stamp duty rules and calculations.
Standard Purchases
Buying freehold or leasehold property in the normal way. Standard SDLT on purchase price.
Transfer of Equity
Changing ownership shares without buying from a third party. Tax on value transferred.
Shared Ownership
Part-buy, part-rent schemes with housing associations. Choice of calculation methods.
Lease Transactions
Commercial leases, extensions, and renewals. NPV calculation on rent.