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Understanding Stamp Duty Land Tax (SDLT)

Understand how SDLT works, when it's due, and what your solicitor does for you.

What SDLT is

Stamp Duty Land Tax (SDLT) is a tax payable on certain property purchases in England and Northern Ireland.

The amount depends on factors such as purchase price and whether you’re a first-time buyer or buying an additional property.

When it must be paid

SDLT is typically due within 14 days of completion.

Your solicitor will usually prepare the return and handle submission, collecting the funds from you in advance.

How your solicitor helps

They’ll confirm the correct treatment based on your circumstances and ensure the return is filed on time.

If anything is unclear (for example, multiple dwellings or mixed use), they should flag it early and explain the options.

Common misunderstandings

SDLT isn’t paid at exchange; it’s due after completion.

A mortgage doesn’t change SDLT liability — the purchase price and circumstances do.

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