Text for CQS CPMS Policy
CQS Policy: SDLT Claims and Non-Residential Rates
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 18/09/2025
- Word count
- 279
- Deployment measure
- 8/10
Rationale
Paragraphs highlighting HMRC's focus on curbing incorrect SDLT repayment claims related to properties deemed "Not Suitable for Use" as dwellings.
The HMRC has reported a significant increase in SDLT repayment requests based on claims that properties are "Not Suitable for Use" (NSFU) as dwellings, which would qualify them for lower
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