HMRC has updated its main guidance on the SDLT higher rates for purchases of additional residential
property, following the temporary extension of the nil-rate band for SDLT in
England and Northern Ireland until 31 March 2021. The principal change to note
is that the higher rate 3% band is also extended to £500,000 (from £125,000)
for the same temporary period.
HMRC has updated its main guidance on the SDLT higher rates for purchases of additional residential
property, following the temporary extension of the nil-rate band for SDLT in
England and Northern Ireland until 31 March 2021. The principal change to note
is that the higher rate 3% band is also extended to £500,000 (from £125,000)
for the same temporary period.
