Stamp Duty Land Tax

Stamp Duty Land Tax is a tax levied on property and land transactions by the Government and paid to HMRC within 30 days of a transaction completing. There are three separate stamp duty regimes now in operation across the UK: Stamp Duty Land tax in England and Northern Ireland; Land and Buildings Transaction Tax in Scotland; and the Land Transaction Tax in Wales.

Read more about how each of these schemes operate in our in-depth article on stamp duty across the UK.