Stamp Duty Land Tax
Land and property transfers
You may have to pay Stamp Duty Land Tax (SDLT) if the ownership of land or property is transferred to you in exchange for any payment (or ‘consideration’).
The rules around SDLT depend on the specific circumstances surrounding the transfer.
HM Revenue and Customs (HMRC) has guidance on transfers:
- as a result of marriage, civil partnerships or moving in together
- on divorce, separation or the end of a civil partnership
- of jointly owned property or land
- if the larger share is given as a gift
- given as a gift or left in a will
- to or from a company