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SDLT higher rates

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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.

Issue: 1499
Categories: News