In advance of a transaction an application may be made to HMRC for an interpretation of the application of SDLT to that transaction.

There is an HMRC telephone Helpline, number 0300 200 3510.

HMRC has published details of its Non-Statutory Clearance Service, which are available from This service replaces CAP 1, which itself replaced the former COP 10.

HMRC has provided a checklist that sets out the sort of information that is likely to help HMRC to deal with the application as quickly as possible:

1. Information about the applicant and the application

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