Stamp Duty Land Tax Solicitors

Stamp Duty Land Tax (SDLT) can represent a significant additional cost when buying property or land. The rules are complex, and the amount payable will depend on the property, the purchase price, the nature of the transaction and your individual circumstances.

At Gepp Solicitors, we provide specialist Stamp Duty Land Tax advice to help you understand your position and establish whether you have paid, or are being asked to pay, the correct amount of tax.

We can advise before a transaction completes, identify any legitimate SDLT treatment or reliefs that may apply and review previous purchases where you believe too much tax may have been paid.

Need advice about Stamp Duty Land Tax?

Whether you are buying a property, reviewing a previous transaction or believe you may qualify for an SDLT repayment, our experienced team can assess your circumstances and provide clear, practical advice.

Call: 01245 228125
Email: privateclientenq@gepp.co.uk

Can you legally reduce your Stamp Duty Land Tax?

In certain circumstances, the legislation may result in a lower SDLT liability or allow tax that has been overpaid to be reclaimed.

SDLT has become increasingly complex, particularly in relation to additional properties, mixed-use transactions, property transfers and the classification of buildings and land. Relevant rules or reliefs can sometimes be overlooked when the original SDLT calculation is prepared.

Some companies promote arrangements that claim to eliminate or substantially reduce SDLT through artificial or unnecessarily complicated transactions. HM Revenue & Customs may challenge these arrangements, potentially leaving the purchaser responsible for the unpaid tax, together with interest and penalties.

At Gepp Solicitors, we do not recommend or participate in artificial tax avoidance schemes. We advise only on legitimate SDLT treatment supported by current legislation and the individual facts of the transaction.

How our Stamp Duty Land Tax solicitors can help

Our team can advise before a property purchase completes or review the SDLT paid following completion. Common areas on which we advise include:

the higher SDLT rates for additional residential properties;
the replacement of a main residence;
mixed residential and non-residential property purchases;
the SDLT treatment of properties requiring substantial renovation;
SDLT repayment and refund claims;
property transfers and the assumption of mortgage debt; and
complex property and land transactions.

Common Stamp Duty Land Tax issues

The higher SDLT rates for additional properties

You will usually pay higher rates of SDLT if purchasing a residential property means that you will own more than one residential property at the end of the transaction.

The higher rates are currently five percentage points above the standard residential SDLT rates. Whether they apply can depend on several factors, including properties owned jointly, properties owned by a spouse or civil partner, interests in inherited property and properties situated outside the UK.

We can review your circumstances and advise whether the higher rates apply, whether an exception may be available or whether the additional SDLT could later be reclaimed.

Replacing your main residence

The higher rates may not apply where you are replacing your only or main residence, even if you own another residential property.

If you purchase your new main residence before selling your previous home, you may initially have to pay the higher rates. However, it may be possible to reclaim the additional SDLT if the previous main residence is sold within the relevant time limit and the other qualifying conditions are satisfied.

We can advise on the replacement of main residence rules and help determine whether you may qualify for an SDLT repayment.

Mixed-use and non-residential property

A transaction may be treated as mixed-use where it includes both residential and genuinely non-residential property. Examples may include a shop with residential accommodation above it or a purchase incorporating land that is used for a genuine commercial purpose.

Qualifying mixed-use transactions are subject to the non-residential SDLT rates rather than the residential rates. However, the presence of a paddock, outbuilding, home office or extensive garden does not automatically make a transaction mixed-use.

The nature, use and relationship of each part of the property must be considered carefully. We can review the transaction and advise on the appropriate SDLT classification.

Properties requiring substantial renovation

The SDLT treatment of a property requiring extensive work can be complex. A property is not automatically treated as non-residential simply because it is in poor condition, requires renovation or has been described as derelict or uninhabitable.

The relevant issue is generally whether the building was suitable for use as a dwelling at the effective date of the transaction. This is a fact-sensitive legal test, and evidence such as surveys, photographs and details of the condition of the property at completion may be important.

HMRC receives many incorrect repayment claims in this area. We can assess the facts and available evidence and advise on the appropriate SDLT treatment before a claim is submitted.

Stamp Duty Land Tax refunds

You may be entitled to an SDLT refund if you paid the higher rates when purchasing a new main residence and subsequently sold your previous home within the relevant period.

A repayment may also be possible where the original SDLT return contained an error or where the transaction was incorrectly classified. Claims are subject to specific statutory conditions and time limits.

Our solicitors can review the original transaction and SDLT return, assess whether a repayment claim has a proper legal basis and assist with submitting the appropriate amendment or claim to HMRC.

Historic Multiple Dwellings Relief

Property transfers and mortgage debt

SDLT can arise even where no cash is paid for a share in a property. For example, when a person acquires an interest in a property and assumes responsibility for part of an existing mortgage, that assumed debt may count as chargeable consideration for SDLT purposes.

This can be relevant to transfers between unmarried partners, spouses, civil partners, family members or business associates.

We can review the proposed transfer, ownership arrangements and mortgage balance and advise whether an SDLT return or payment may be required.

Avoiding unsuitable SDLT repayment schemes

You may be approached by a repayment agent or scheme provider claiming that your property purchase automatically qualifies for a substantial SDLT refund.

Some claims are based on broad arguments about paddocks, annexes, outbuildings or the condition of a property without properly considering the legislation and the individual facts. If HMRC rejects a claim, the purchaser remains responsible for repaying the tax, together with any interest and applicable penalties.

Before proceeding with an SDLT repayment claim, it is important to obtain specialist advice that considers both the potential repayment and the legal risks.

We only advise on legitimate claims supported by current legislation and the evidence relating to your property transaction.

When should you seek SDLT advice?

Stamp Duty Land Tax is one of the most complex aspects of buying property, and every transaction is different. A property’s use, ownership structure and the purchaser’s individual circumstances can all affect how much SDLT is payable.

It is therefore sensible to seek advice before completion wherever possible. This allows the correct SDLT treatment to be considered before the return is filed and the tax is paid.

If you believe you have already overpaid SDLT, you should obtain advice as soon as possible. The usual period for amending an SDLT return is 12 months from its filing date, although separate time limits apply to some types of repayment claim.

At Gepp Solicitors, we carefully review each transaction against current legislation and HMRC guidance. We provide straightforward advice on whether a particular treatment, relief or repayment may be available, without recommending artificial tax avoidance arrangements or schemes.

Additional Property Surcharge

When might the higher rates apply?

Mixed-use Property

What makes a property mixed-use?

Properties Requiring Substantial Renovation

Does a property in poor condition qualify for lower rates?

Why choose Gepp Solicitors for SDLT advice?

Stamp Duty Land Tax is a specialist area of property taxation. Our experienced team provides practical advice tailored to the transaction rather than relying on broad assumptions or standardised repayment claims.

We will explain your position clearly, identify any legitimate SDLT treatment or repayment opportunity and make sure you understand the potential risks before deciding how to proceed.

Whether you are preparing to purchase a property, transferring an interest in property or reviewing a previous SDLT payment, we can help you understand your obligations and options.

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Call: 01245 228125 or email: privateclientenq@gepp.co.uk or request a call back.

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Areas of expertise

Advising on whether a residential property is considered derelict for SDLT purposes
Mitigating the 5% surcharge on additional property
Obtaining SDLT refunds
SDLT advice in relation to purchases and transfers
Tax and succession planning
Capital taxes on property
Declarations of Trust for Property

Frequently Asked Questions about Stamp Duty Land Tax

What is stamp duty land tax (SDLT)?

When is SDLT payable?

Can first-time buyers claim Stamp Duty Land Tax relief?

Yes. If you’re a first-time buyer purchasing your only or main residence, you may qualify for Stamp Duty Land Tax (SDLT) relief.

For purchases completing on or after 1 April 2025:

You pay 0% SDLT on the first £300,000 of the purchase price.
If the purchase price is between £300,001 and £500,000, you pay 5% SDLT on the portion above £300,000.
If the purchase price is more than £500,000, first-time buyer relief is not available and the standard residential SDLT rates apply.

If you’re unsure whether you qualify for first-time buyer relief, our experienced team can advise you before you complete your purchase.

What happens if I don’t pay SDLT on time?

What if I am buying a property jointly?

Stamp Duty Land Tax (SDLT) is calculated on the total purchase price of the property, regardless of how many people are buying it.

The SDLT rules can become more complex where one or more buyers already own another residential property, are replacing their main residence or are married or in a civil partnership. In some circumstances, the higher rates of SDLT may apply.

If you are unsure how the rules affect your purchase, our experienced team can advise you before you complete your transaction.

Stamp Duty Land Tax