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SDLT and the Scrumpy Budget

In the aftermath of yesterday's 'Scrumpy' Budget were some announcements that have implications for Stamp Duty Land Tax (SDLT) – software developers in England & Wales may want to check out the links in this HMRC circular, sent out at 9:00 this morning. However how is the exemption for first time buyers is going to be policed? And how does a solicitor know that the buyer is telling the truth and does indeed qualify for the exemption?

Dear Developer

The Chancellor of the Exchequer announced in yesterday's Budget a number of measures affecting Stamp Duty Land Tax. For details, please follow the links below:

BN24 – SDLT Rate & Thresholds 

BN25 – SDLT First Time Buyers 

BN26 –  SDLT Partnerships

If you have any queries, please contact SDS team.


Software Developers Support Team | Information Management Services | Benefits, Credits & Specialist Units Portfolio HM Revenue & Customs