Insights ·
SDLT, SPVs and company purchase
A map of the questions. Not tax advice. Rates: check GOV.UK at instruction.
Purchase vehicle changes the cash stack. It does not change the pack layout. We are not your tax adviser.
Questions the pack should leave room for
- Individual versus UK company versus SPV
- Whether additional-dwelling or corporate higher rates apply
- Whether a non-resident surcharge applies
- Whether multiple dwellings relief or any successor is even in point — check GOV.UK at instruction
Rates and reliefs change. Any percentage we printed here would rot. Check GOV.UK at instruction, and with your solicitor.
The fees worked example uses a purchase-cost line of £6,500 on a £165,000 packaged price. That line is a teaching bundle (legal, SDLT-like costs, and sundry). It is not a live SDLT computation. Do not copy it onto a company purchase without doing the tax.
Overseas buyers: same map, more AML time. See overseas investors.
Not financial advice. Sourcing fee. Sample numbers on this site are pack format.