SDLT linked transactions: a long-term relationship

To prevent buyers from fragmenting purchases into smaller transactions, and using the lower SDLT rate bands multiple times, SDLT may link transactions together when calculating the total amount of SDLT due. However, the amount of SDLT payable for a transaction can change over time and, where that transaction is linked to other transactions, the ripple effect can have wide-ranging consequences. Situations where these can cause practical problems include linked transactions involving overage or variable rents, or linked transactions completing at different times.