Stamp Duty Land Tax (SDLT) can be charged at ordinary residential rates plus an additional 3% where an additional dwelling is purchased which is not replacing an old main residence. Full details of the conditions and application of the additional rate are provided at https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09730. The nomination of the London flat as the main residence … Continue reading TQOTW: SDLT Re Home