Associated companies, transfers between

Calculation of duty

Conveyance by original seller to different persons

Conveyed in separate parts

Conveyed to more than one person

Periodical payments

Several conveyances

Several instruments

Sub-purchaser takes interest of immediate seller

Sub-purchaser, conveyed direct to

Certificate of value

Charge on or after 1 October 1999

Contracts or agreements chargeable as conveyances on sale


Instrument being certified at a particular amount

Rates of duty

Compulsory purchase


– see Consideration

Disclosure of facts/circumstances affecting liability

Duty to produce for inspection

In contemplation of sale

Local authority housing, excluded consideration


Northern Ireland


Production of documents

Principal instrument, ascertainment

Property purchased under statutory power

Rate of duty

Registered land

Rent to mortgage, England and Wales

Stocks and securities

Clearance services

Depositary receipts


Treatment of conveyance in contemplation of sale