Stamp Duty Land Tax

Stamp Duty Land Tax looks simple until surcharges, company purchases, mixed-use questions and leases enter the picture. Acumon's tax specialists advise on residential and commercial transactions before you commit, prepare the returns, and pursue refunds where SDLT has been overpaid.

Residential SDLT Rates (2026/27)

Standard rates in England and Northern Ireland: 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5 million; and 12% above £1.5 million.

First-time buyer relief gives 0% up to £300,000 and 5% on £300,001–£500,000 — with no relief at all if the price exceeds £500,000, a cliff-edge worth planning around.

Surcharges and Company Purchases

Additional dwellings (second homes and buy-to-lets) carry a 5% surcharge on top of standard rates. Non-UK resident buyers pay a further 2% surcharge. Companies and other non-natural persons buying residential property for more than £500,000 can face a flat 17% rate — unless a relief applies, for example for genuine property rental businesses or developers.

These charges stack, so the difference between the right and wrong analysis can be enormous. We confirm the correct treatment before exchange, not after.

SDLT Reliefs and Exemptions

We advise on and claim first-time buyer relief, group relief and reconstruction/acquisition reliefs on corporate transactions, charity relief and registered social landlord relief, among others.

Note that multiple dwellings relief was abolished for transactions completing on or after 1 June 2024 — advice built on MDR needs revisiting, though claims and enquiries relating to earlier transactions still arise and we handle them.

Calculations, Returns and Compliance

We prepare SDLT calculations for residential and commercial transactions, mixed-use analysis, lease calculations including net present value of rents, and SDLT returns filed with HMRC on time. Compliance reviews frequently identify errors in past returns — in both directions — before HMRC does.

SDLT Refunds and HMRC Enquiries

Overpaid SDLT is recoverable in the right circumstances — for example where the additional-dwelling surcharge applied but you sold your previous main residence within the permitted window, or where the original analysis was simply wrong. We prepare refund claims, respond to HMRC enquiries and represent you in appeals against assessments.

Why Choose Acumon for SDLT Advice

Specialist SDLT experience across residential, commercial and corporate transactions; a strategic approach that maximises reliefs; integrated SDLT, property VAT, ATED and CGT expertise so the whole transaction is planned as one; and tax specialists with prior HMRC employment who know how enquiries are run.

What You Get With Acumon

• Pre-exchange SDLT advice so the treatment is right before you commit
• Accurate calculations for residential, commercial, mixed-use and lease transactions
• Surcharge analysis: additional dwellings, non-resident and corporate purchases
• Relief claims: first-time buyer, group, reconstruction, charity and more
• Refund claims for overpaid SDLT
• HMRC enquiry support and appeal representation

Why Acumon for Stamp Duty Land Tax?

• Tax specialists with prior HMRC employment
• Integrated SDLT, property VAT, ATED and CGT advice from one team
• Handles residential, commercial, mixed-use and corporate transactions

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.