HMRC have published their Stamp Taxes news for April 2021. This is our enhanced version with links to our guides and SDLT tools.

Additional 2% SDLT charge for non-UK residents

From 1 April 2021, a new 2% surcharge is added to the standard rates of SDLT for non-UK residents purchasing residential property in England and Northern Ireland. 

See our guide: SDLT: Non-residents’ surcharge

Extension of the COVID-19 SDLT 'holiday'

See: SDLT: At a glance SDLT rates and allowances


The government has introduced provisions to relieve SDLT from purchases of land in Freeport tax sites.

See our guide: Freeports: tax breaks

Housing co-operatives: Annual tax on enveloped dwellings (ATED) and the 15% rate of SDLT

The government has introduced new reliefs from ATED and the 15% rate of SDLT for housing co-operatives.

See our guide: Annual Tax on Enveloped Dwellings (ATED)

Recent topical SDLT cases 

In Zyrieda Denning, MH Hants Limited & MP Hants Limited v HMRC [2021] UKUT76 (LC)Zyrieda Denning, MH Hants Limited & MP Hants Limited v HMRC [2021] UKUT76 (LC), the Upper Tribunal (UT) determined that the market value of a leasehold interest, for Stamp Duty Land Tax (SDLT) in two care homes was substantially less than that calculated under the RICS principles. The RICS valuation included separate goodwill which was not chargeable to SDLT. Commentary, see our guide to Goodwill: trade related properties

In (1) David Hyman and Sally Hyman (2) Pensfold (3) Craig Goodfellow and Julie Goodfellow v HMRC [2021] UKUT0068, the Upper Tribunal considered the definition of 'residential property' determing that residential rates of Stamp Duty Land Tax should apply to land that was attached to residential properties as it represented garden or grounds of the associated dwelling.

Recent cases of interest: purchase of a house with an annex

In Andrew & Tiffany Doe v HMRC [2021] TC08003the First Tier Tribunal (FTT) dismissed the taxpayer's appeal against an HMRC closure notice denying Multiple Dwellings Relief (MDR) on the purchase of a property with annex.  The FTT also concluded the HMRC enquiry had been raised within the required time limits.

In Edward and Clare Partridge v HMRC [2021] TC7991the First Tier Tribunal (FTT) denied SDLT Multiple Dwellings Relief on the purchase of a house with an annexe. It was a single dwelling.

New subscriber toolkit: Multiple dwellings relief and Annexes/Cottages

More topical guides and updates

Stamp Taxes Newsletter January 2021
Last time's edition.

SDLT: Non-residents’ surcharge
Non-UK residents will be subject to an additional 2% Stamp Duty Land Tax (SDLT) surcharge on the acquisition of UK residential property from 1 April 2021.

Freeports: tax breaks
The government has provided details of new tax breaks, confirmed in the Budget 2021, for business seeking to locate and operate in a Freeport. Tax breaks cover Stamp Duty Land Tax (SDLT), Capital Allowances, National Insurance and business rates.

Annual Tax on Enveloped Dwellings (ATED)
What is ATED?  Who does ATED apply to?  What relief is available and how is it claimed?  What are the ATED return filing dates?

SDLT: At a glance SDLT rates and allowances
What is Stamp Duty Land Tax (SDLT)? What are the rates of Stamp Duty Land Tax (SDLT)?

SDLT: Multiple Dwelling Relief
What is Multiple Dwellings Relief (MDR) for Stamp Duty Land Tax purposes? When does it apply and how is it claimed?

SDLT: Multiple Dwellings Relief & Annexes Tool
Stamp Duty Land Tax (SDLT) Tool, if you are buying two or more properties in a single transaction use this tool to see if you meet the qualifying conditions and you may be able to claim both Multiple Dwellings Relief and relief from the Higher Rate Charge.

External link

HMRC Stamp Taxes Newsletter April 2021

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