Answer Yes if any value moves across — whether you pay the full price, cover part of it, or take on debt. This includes:

• Paying cash toward the purchase price, even if someone else covers the rest.
• Supplying other assets, services, or value in place of cash.
• Taking over or adding to a mortgage or any other secured or unsecured debt linked to the property.
• Transferring the property into a company you control (HMRC substitutes market value under Finance Act 2003 section 53). Transfers to partnerships follow separate, complex rules under Schedule 15.

Only choose No if this is a genuine gift: no cash payment, no swap of assets or services, and no debt being assumed. In that narrow scenario, the transaction is exempt under Finance Act 2003 Schedule 3 paragraph 1.

Residential property: A dwelling or building used or suitable for use as a dwelling. Examples include houses, flats, apartments, bungalows, cottages, or any building designed for people to live in. Residential land with planning permission for homes also qualifies.

Non-residential property: Any property that is not a dwelling and is not mixed-use. Examples include shops, offices, warehouses, factories, agricultural land and buildings, forests, car parks, or any commercial/business premises without residential elements.

Mixed-use property: A transaction involving both residential and non-residential elements together. Typical examples are a shop with a flat above, a pub with living accommodation, a farm with farmhouse and barns, an office building with residential units, or a property with a commercial lease in place. The entire transaction is charged at non-residential SDLT rates.

Section 116 FA 2003 defines “residential property”, while section 55(1B) applies non-residential SDLT rates when a transaction contains any non-residential element.

Pick the structure that receives the asset. This determines whether market value rules or partnership formulas apply once the transfer completes.

Individual owners: Transfers to named individuals usually follow the actual consideration rule. Check whether any mortgage debt is assumed, as this counts as consideration under Finance Act 2003 Schedule 4 paragraph 8A.

Companies or corporate bodies: Connected companies are taxed on market value by Finance Act 2003 section 53, and non-resident companies may trigger the 2% surcharge alongside higher-rate rules.

Partnerships or LLPs: Schedule 15 introduces formula calculations that compare the incoming partner’s share with the partnership’s capital accounts. Consider whether the land is partnership property and if the land is leaving or entering the partnership.

Trusts and other arrangements: Establish whether the transfer is into or out of a settlement. Bare trusts look through to the beneficiary, but discretionary or life-interest settlements may need bespoke relief checks and market value tests.

Transfers while you are living together are exempt from SDLT under Finance Act 2003 Schedule 3 paragraph 3. The higher-rates rules also switch off where one spouse buys from the other under Finance Act 2003 Schedule 4ZA paragraph 9A.

Estate administration: If executors or administrators pass property on after someone dies, those assents or appropriations are usually exempt under Finance Act 2003 Schedule 3 paragraph 3A, provided no extra money changes hands.

Deeds of variation: Redirecting a deceased person's estate within two years can also be exempt, but any cash paid or debt taken on by a beneficiary can still create SDLT.

Quick decision guide: Pick “Yes” when the transfer only happens because of a death, probate process, or deed of variation. Pick “No” for ordinary lifetime gifts between living owners.

This step only shows up when a company (or similar entity) is buying the property. HMRC treats connected-party purchases differently: if the buyer and seller are effectively under the same control, Finance Act 2003 section 53 says SDLT must be calculated on the open market value, even if a lower price is agreed.

Answering “Yes” lets the calculator swap in the market value so the tax is correct. Answering “No” confirms the agreed price can be used because the parties are unconnected for SDLT. If you are unsure about control, think in terms of who ultimately owns or directs both sides (for example, the same shareholders, directors, or family).

Residential: A single dwelling or portfolio of dwellings. This route assumes the property is a home or a buy-to-let.

Non-residential: Commercial property such as offices, warehouses, or land that is not a dwelling.

Mixed-use: Transactions that contain both residential and commercial elements (for example, a shop with a flat above).

If you (or connected people) control both sides, Finance Act 2003 section 53 says the SDLT calculation must use market value. That is almost always the case when you move a property into your own company.

The 15% “super rate” SDLT is unusual, but Schedule 4A FA 2003 allows HMRC to impose it when a company buys a single dwelling worth over £500,000 and cannot show a genuine business purpose.

HMRC can look at council tax records, utility accounts, and occupancy evidence after completion. If they discover that the property is occupied by the owners or people connected to them, they may reassess the transaction at the 15% rate.

“Connected people” is defined in CTA 2010 section 1122 and usually covers close family (spouse, civil partner, parents, children, siblings), companies or trusts any of you control, and business partners and their relatives.

Qualifying business uses include running a letting business, property development, employee accommodation, or other commercial activity. Simply holding the dwelling for private occupation by directors, shareholders, or their family almost always fails the test.

The extra 2% SDLT charge applies when HMRC says the purchasing company counts as non-UK tax resident for SDLT purposes. That can happen either because the company itself fails the SDLT UK tax residence test or, in the case of a close company, because at least one participator (for example a shareholder, director, or other controller) is not UK tax resident.

If the company passes the SDLT UK tax residence test and every participator is UK tax resident, the surcharge is switched off. Keep evidence of the residence status for each participator so you can show HMRC if they ask.

Freehold Purchase: Buying the complete, permanent ownership of land or property. You own the property and the land indefinitely, with no ground rent or service charges (unless there's a management company). SDLT is calculated on the purchase price only.

Leasehold Assignment: Buying an existing lease from the current leaseholder (not from the freeholder). Common for flats/apartments. Ground rent and service charges apply. SDLT is calculated on the purchase price only because you are not being granted a new lease.

New Lease Grant: The freeholder grants you a brand-new lease. SDLT is calculated on both the premium (upfront payment) and the Net Present Value (NPV) of the rent over the lease term. Rent NPV uses fixed rates of 1% (residential) or 1%/2% (non-residential). Common for new-build flats or commercial leases.

Lease extension or enfranchisement: Extending your lease or buying the freehold of a leasehold property you already occupy. There is no SDLT exemption merely because you have lived there. Any premium is chargeable consideration under Finance Act 2003 section 52 and is charged at the residential rates unless the purchase is non-residential or another relief applies.

Shared Ownership: Buying a percentage share of a property (typically from a housing association) and paying rent on the remainder. You can choose to pay SDLT on either just your initial share or the full market value upfront (often cheaper if you plan to staircase to 100%).

Choose the option that best matches the names going on the Land Registry title. We will tailor the surcharge, relief, and spouse checks based on this answer.

Single buyer: You are the only purchaser. We will still ask about any spouse or civil partner who is not on the title because HMRC can treat you as joint owners for SDLT.

Joint buyers: Two individuals are buying together but are not married or in a civil partnership. Answer on behalf of both people.

Married / civil partners: Both spouses are on the title. HMRC treats you as a single unit when living together, so we need a few targeted questions.

Companies / trusts: Pick the company option if any corporate, trust, or partnership vehicle is buying. Different surcharges and market value rules apply.

• Buying multiple dwellings in one purchase.
• Linked transactions caught by section 55 FA 2003 (connected vendors or schemes).
• Purchases involving trusts, parents buying for children, or special exemptions.
• Situations where additional relief calculations are needed.

These situations trigger extra rules in section 55 (linked transactions), Schedule 6B (multiple dwellings relief), or the relief schedules in Part 4 of the Act.

• Inherited 50% or less of a property within the last 3 years.
• A divorce/civil partnership court order gives your ex-partner the right to occupy.
• The property is owned by a trading partnership (not a company).

These carve-outs are set out in Finance Act 2003 Schedule 4ZA paragraphs 9 to 14. If one applies, HMRC treat you as if you do not own that other dwelling for the higher-rate test.

Answer Yes only if you are selling (or have sold) the home you currently live in and this purchase will become your new main residence. Buy-to-let holdings do not count as main residence.

Finance Act 2003 Schedule 4ZA paragraph 3 allows the higher rates to be switched off if you replace your only or main residence. HMRC look at whether the old home was disposed of within the timescales and whether you move into the new one.

Selling before completion avoids the higher-rates charge. Selling within 3 years lets you reclaim the surcharge. After 3 years no refund is available.

Finance Act 2003 Schedule 4ZA paragraph 3(6) removes the surcharge if the old home is sold before completion, and paragraph 3(7) gives you a 3-year window to reclaim if the sale happens afterwards.

Linked transactions or multiple dwellings can alter the rates used under section 55. If neither applies you can skip the extra questions.

Inherited shares (≤50%), divorce occupation orders, or partnership trading properties can remove the higher-rates surcharge on the new purchase.

These mirror the safeguards in Finance Act 2003 Schedule 4ZA paragraphs 9 to 14, which disregard certain interests so the surcharge does not apply unfairly.

This should be Yes only when you dispose of your current home and move into the property you are buying.

Again this mirrors Finance Act 2003 Schedule 4ZA paragraph 3, which only switches off the surcharge if you genuinely replace your only or main residence.

Selling before completion avoids the surcharge; selling within 3 years allows a refund; after 3 years no refund is available.

The same 3-year window comes from Finance Act 2003 Schedule 4ZA paragraph 3(7). HMRC will only repay the surcharge if sale evidence is provided within that time limit.

Multiple Dwellings Relief (MDR) was a statutory relief under Finance Act 2003 Schedule 6B. It let purchasers work out SDLT using the average consideration per dwelling (subject to the 1% minimum rate), which typically reduced the total tax. HMRC withdrew MDR for transactions with an effective date on or after 1 June 2024, so it now only applies to earlier deals that are still within the amendment window.

Transactions are “linked” if they form part of a single scheme, arrangement, or series of transactions between the same vendor and purchaser (or anyone connected with them).

There is no statutory time limit. A long gap simply makes it harder to show that the purchases belong to the same scheme.

When purchases are linked, section 55(4)–(7) aggregates the consideration and applies the progressive rate bands to the total before apportioning back to each transaction.

Pick Yes if the company is buying the property as part of its business — for example to rent it out, flip it as a development project, run it as a hotel/B&B, or house employees. Banks and other lenders buying property as part of their finance business also count.

If the company is simply buying the dwelling for a director, shareholder, or other connected person to live in, answer No. When a non-qualifying purchase of a single dwelling costs more than £500,000, HMRC can charge the 15% flat SDLT rate.

Schedule 4A Finance Act 2003 lists the qualifying business uses. Keep emails, board minutes, and tenancy plans that prove the business use, because HMRC can claw back the relief if the property becomes a private asset within three years.

Pick freehold for outright purchases, existing leasehold when taking over a lease, or new lease when the freeholder grants you a fresh lease with rent/premium.

Sections 43 to 46 of the Finance Act 2003 apply in the same way as for residential property. Section 55(1B) applies the non-residential rate table to the whole price.

The purchaser type can affect reliefs and filing obligations, especially for partnerships and companies.

Sections 76 to 85 cover special partnership and trust rules. Companies should also watch the 15% rate in section 55A for enveloped dwellings.

Answer Yes if you have clear evidence of commercial/non-residential use. Choose No to walk through the checker.

HMRC consider whether any part of the property is “not residential property” under section 116. Evidence such as business rates, leases, or planning conditions helps prove the non-residential element.

Each pathway unlocks targeted questions to assess mixed-use status.

The Finance Act 2003 focuses on the position at completion. Recent tribunal cases (for example Hyman and Suterwalla) apply the section 116 definition literally, so contemporaneous evidence is key.

The main time limit for an SDLT reclaim is 4 years from the effective date (completion) of the transaction. If you purchased more than 4 years ago, your claim may be time-barred.

Standard time limit (Section 80 FA 2003)

• 4 years from the effective date of the transaction (usually completion) to claim a refund for overpaid SDLT.
• Applies to mixed-use reclassification, calculation errors, and most other reclaim scenarios.
• This 4-year limit runs from the effective date, not the later filing date (which is typically 14 days after completion).

12-month vs 4-year claims

• Within 12 months: simpler process, fewer legal hurdles.
• 12 months to 4 years: still possible but HMRC expect stronger justification and evidence.
• You have exactly 4 years from the effective date (completion) for HMRC to receive your reclaim.

Main residence replacement (Finance Act 2003 Schedule 4ZA)

• Finance Act 2003 Schedule 4ZA paragraphs 3(5)–(8) set the three-year “permitted period” to dispose of the former main residence and allow an exceptional-circumstances extension.
• Finance Act 2003 Schedule 4ZA paragraph 9A requires you to submit the refund claim within 12 months of the disposal (or the end of the permitted period if later).
• Claims under Finance Act 2003 Schedule 4ZA are made by filing a further return under that Schedule; section 80 does not apply to that specific refund route.

HMRC enforce these deadlines strictly. There is no discretion to extend them and courts cannot override the statutory limits. Once the deadline passes, your right to a refund is permanently lost.

Uninhabitable property: For cases where the property was not suitable for use as a dwelling at completion (Mudan v HMRC principles). Successful claims usually reclassify the purchase as non-residential, but HMRC are notably hostile to these claims so any case you submit must be backed by robust evidence.

Mixed-use reclaim: Use when a property contains both residential and non-residential elements and should have been taxed at the lower non-residential rates.

Other SDLT reclaim scenarios: Covers missed reliefs (e.g., First-Time Buyer Relief), incorrect higher rate surcharges, or specialist reliefs.

Section 80 FA 2003 provides the general power to reclaim overpaid SDLT. Refunds connected with the higher-rates surcharge follow the further-return process set out in Finance Act 2003 Schedule 4ZA (especially paragraphs 3 and 9A). Choosing the correct pathway ensures you gather the evidence HMRC expect.

Unsuitable dwelling claims typically make commercial sense when a surcharge was paid or where the property price is high enough for the rate differential to generate a meaningful refund.

This identifies whether a mixed-use refund is commercially worthwhile, depending on purchase price and whether higher rate surcharges applied.

Select Yes only if you are confident the property qualifies as mixed-use (for example, your solicitor has confirmed it or it is clearly a shop with a flat above). If unsure, choose No and use the assessment tool.

Choose the option that best matches your property to unlock tailored assessment questions.