SDLT residential definitions Finance Act 2003 section 116 ( Meaning of ‘residential property’)

Notes of a meeting held with HMRC, CIOT and the Stamp Taxes Practitioners Group ( STPG) on 11 June 2018 setting out HMRC’s view on aspects of the definition of ‘residential property’ for SDLT under FA 2003 section 116. 

These notes are published with HMRC’s agreement. Updates to HMRC’s SDLT manual will follow.