HMRC has updated its main guidance on the SDLT higher rates for purchases of additional residential property, following the temporary extension of the nil-rate band for SDLT in England and Northern Ireland until 31 March 2021. The principal change to note is that the higher rate 3% band is also extended to £500,000 (from £125,000) for the same temporary period.
HMRC has updated its main guidance on the SDLT higher rates for purchases of additional residential property, following the temporary extension of the nil-rate band for SDLT in England and Northern Ireland until 31 March 2021. The principal change to note is that the higher rate 3% band is also extended to £500,000 (from £125,000) for the same temporary period.