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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
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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