Where the SDLT, LTT or LBTT treatment of a transaction depends on judgement, I provide an indemnified Letter of Advice that you can rely on and keep on file. The conveyancing stays with you.

The point at which to refer is usually clear in practice: the calculation is easy, but deciding which calculation applies is not, and the difference is material to your client.

Transactions I am typically asked about

IssueWhere it becomes arguable
Higher rates (FA 2003 Sch 4ZA)Interests held abroad, inherited shares, property held by a spouse, trustees or a company, and whether the replacement of a main residence exception is met, including within the three-year window after completion.
Residential or mixed use (s 116)Whether land forms part of the garden or grounds of a dwelling, whether a commercial element is genuine, and whether a building is suitable for use as a dwelling. The case law has moved against taxpayers on the last point, and I advise on it on that basis.
Linked transactions (s 108)Purchases from the same or connected sellers, staged acquisitions, and options, and the apportionment of consideration.
Companies and partnershipsThe 17% rate (Sch 4A) and its reliefs, market value on transfers to connected companies (s 53), and the partnership rules in Sch 15, including transfers into and out of partnerships.
Chargeable considerationTransfers of equity and transfers subject to a mortgage, separation and divorce, exchanges, and works or services as consideration.
LeasesPremiums and rent, variations, surrenders and regrants, holding over, and the returns that fall due later in the life of a lease.
Wales and ScotlandThe LTT and LBTT equivalents, which differ from SDLT in ways that matter, including the higher rates and the reliefs available.

Law as at November 2026. References are to the Finance Act 2003 unless stated.

What the Letter of Advice contains

Conclusion

The treatment I recommend, and the tax payable on it, with a band-by-band calculation.

Analysis

The statutory conditions, taken one at a time and applied to the evidence, with the relevant case law and HMRC guidance.

Risk

The points HMRC may challenge, how strong each is, and what evidence supports the position.

The return

How to complete the return on that treatment, so that what is filed matches what was advised.

£350From · No VAT

Fixed fee, quoted in advance

Covered by professional indemnity insurance through Markel International. Complex matters up to £1,250, quoted once I have seen the facts.

How the Letter of Advice works · Fees

How a referral works

StepWhat happens
1. The factsYour client, or you with their agreement, emails me the facts and the documents: the contract or draft contract, plans where land is in issue, and what each buyer owns.
2. Initial viewI reply with my view of the position, free of charge. Where your proposed treatment is right, I will say so, and often that is the end of it.
3. Letter of AdviceWhere formal advice is needed, I quote the fee to your client. The client engages me, and the Letter is written so that you can rely on it.
4. FilingYou file on the advised treatment. If you prefer not to submit the return, it can be filed through Compass SDLT instead.

Timing. The best time to refer is before exchange, when the treatment can still shape how the transaction is documented. Advice after completion is still possible, within the 14-day filing period or later through an amendment, but there are fewer options.

Related pages

Free initial advice on your position

My initial advice by email is free. Its purpose is to understand your position properly and set clear expectations: whether the answer is straightforward or, if formal advice is needed, what it would involve and what it would cost. Please email me the facts, with any documents and correspondence. If my reply is all you need, a Google review or a donation to one of my nominated charities is appreciated. To speak first, call me on 020 4577 3323.

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