SDLTM29915 - Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2

MDR has been abolished for transactions which complete, or which substantially perform (see SDLTM07850), on or after 1 June 2024, subject to special transitional rules (see SDLTM29902+.).

Special transitional rules relating to linked transactions, can be found at SDLTM2990

In the legislation and where relevant in this section of the guidance, a "single dwelling transaction" involves a transaction where the main subject matter consists of an interest in a single dwelling or an interest in a single dwelling and some other property.

A  "multiple dwelling transaction" involves a transaction where the main subject matter consists of an interest in at least two dwellings or an interest in at least two dwelling and some other property.