There are a number of situations where relief is available to cover either wholly or partially a liability to stamp duty land tax.

These situations are listed below, the list also providing details of where further guidance on the particular relief can be found.

In all these cases a land transaction return is required

Frst time buyers relief. FA03/S57B and FA03/SCH6ZA. See

Certain acquisitions of residential property FA03/S58A and FA03/SCH6A. See SDLTM21000+

Transfers involving multiple dwellings. FA03/S58D amd FA03/SCH6B. See SDLTM29900+

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