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Guidance: Stamp Duty Land Tax: corporate bodies

Published 27 November 2015

Last updated 31 March 2022
+ show all updates

  1. 31 March 2022

    Information about the ‘Homes for Ukraine’ Scheme has been added.

  2. 8 March 2021

    Information added on the 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021.

  3. 4 March 2021

    Updates have been made to the list of properties exempt from Stamp Duty Land Tax.

  4. 8 November 2018

    Guidance on residential properties bought by companies has been updated.

  5. 19 February 2018

    Guidance and link added to page explaining there is a 3% surcharge on residential properties bought by companies for under £500,000.

  6. 27 November 2015

    First published.

Published 27 November 2015

Last updated 31 March 2022
+ show all updates

  1. 31 March 2022

    Information about the ‘Homes for Ukraine’ Scheme has been added.

  2. 8 March 2021

    Information added on the 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021.

  3. 4 March 2021

    Updates have been made to the list of properties exempt from Stamp Duty Land Tax.

  4. 8 November 2018

    Guidance on residential properties bought by companies has been updated.

  5. 19 February 2018

    Guidance and link added to page explaining there is a 3% surcharge on residential properties bought by companies for under £500,000.

  6. 27 November 2015

    First published.