The rate of stamp duty / stamp duty reserve tax on the transfer of shares and securities is generally payable at 0.5%.

Stamp Duty Land Tax (SDLT)

On the transfer of property♦ the stamp duty land tax is: Residential Non-Residential
Value up to £125,000* 0% 0%
Over £125,000*– £250,000 2% 1%
Over £250,000 – £500,000 5% 3%
Over £500,000 – £925,000† 5% 4%
Over £925,000† – £1,500,000† 10% -
Over £1,500,000† 12% -
Residential SDLT calculated on the consideration falling within each band. Non-residential SDLT is charged at a single rate depending on the total purchase price. * Non-residential £150,000. † Residential Property Only. ♦ Land and buildings in England, Wales and Northern Ireland.

New Leases

SDLT is charged according to the net present value of all the rental payments over the term of the lease (NPV), with a single rate of 1% on residential NPV's over £125,000 and on non-residential NPV's over £150,000.

VAT is excluded from treatment as consideration provided the landlord has not opted to charge VAT by the time the lease is granted.

Lease premiums

SDLT on premiums is the same as for transfers of land (except that the zero rate does not apply where the annual rent of a non-residential property is £1,000 or more.)

Forming a company

We are here to take all the hassle, stress and worry out of setting up your business.

Talk to a real person

We believe in having real face time with everyone of our customers.

24/7 Account Manager

We know how important it is to have support when you need it.

Choosing an accountant

It's a big decision, but here are a few facts to help you decide if we are right for you.

arrange a face to face meeting to discuss your accounting requirements

Contact preference:

When is the best time to call?

Registered Office: 85 Tottenham Court Road, London, W1T 4TQ | Company number 08097388
View our Privacy Policy