Guidance on the higher rate of Stamp Duty charge for purchases of additional residential dwellings from 1 April 2016

Message from the Technical Team

HMRC has published guidance on how the higher rate of Stamp Duty will apply to purchases of additional residential dwellings from 1 April 2016.

It has a lengthy question and answer section in Chapter 8 which members may find useful.

The guidance can be found here

Technical Team

Posted in: News