Stamp Duty Claims

Stamp Duty Land Tax (SDLT) is levied by HM Revenue & Customs (HMRC) on property transactions within the United Kingdom that exceed specified value thresholds.

However, a range of relief schemes exists under which eligible transactions may benefit from reduced tax liabilities—or, in certain cases, full exemptions from SDLT. These reliefs are subject to qualifying conditions and are designed to support specific categories of buyers and property types.

• First-Time Buyer Relief

• Shared Ownership Assistance for First-Time Buyers

• Multiple Dwellings Relief

• Property Acquisitions by Building Companies

• Employer-Assisted Home Purchases

• Compulsory Purchase Relief

• Relief for Developers with Planning Obligations

• Corporate Property Transfers

• Seeding Relief for Real Estate Investment Trusts (REITs) and Co-Ownership Structures

• Reliefs for Charitable Organisations

• Right to Buy Discounts

• Social Housing Provider Incentives

• SDLT Concessions for Crown Employees

• Tax Reliefs in Designated Freeport Zones

Phoenix provides comprehensive guidance in identifying eligibility and preparing claims, ensuring that clients fully leverage all applicable SDLT reliefs to minimize their tax exposure.