Fiducia TogetherStamp duty and SDLT
Tax on buying property, and a separate one on buying shares.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
What it means
Stamp Duty Land Tax applies to purchases of land and buildings in England and Northern Ireland. Stamp duty applies to transfers of shares above a threshold.
Why it matters
Commercial property SDLT has its own rates and thresholds, and leases are charged on the net present value of the rent as well as any premium.
What it looks like in practice
Wales and Scotland have their own devolved taxes with different rates. Reliefs exist for multiple dwellings and some other cases.
What to watch out for
Forgetting SDLT on a lease. Tenants routinely do not realise a lease can generate a charge and a return.
Where to get proper advice
GOV.UK for the current rates and thresholds, which move most years. Your accountant before acting — this is exactly the kind of question a fee is for.
Where to read more
Last reviewed 2026-08-28 by Fiducia Together · Next review due 2027-08-28
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.