Text for Terms & Conditions
T's & C's: Stamp Duty Land Tax (SDLT) – Responsibility, Returns, and Payment
- Change date
- 11/09/2025
- Word count
- 290
- Deployment measure
- 7/10
Rationale
SDLT is paid by the client, and details must be supplied promptly to avoid penalties. Reliefs may apply, but even if no SDLT is due, a return is usually still required.
When a chargeable transfer takes place, Stamp Duty Land Tax (SDLT) is payable by the purchaser(s) based on the consideration (i.e. the purchase price). To complete the required SDLT Return
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