Residential SDLT Essentials - A Practical Introduction for Conveyancers

Introduction

Residential SDLT remains one of the most error prone areas of conveyancing practice. Frequent legislative adjustments, complex surcharge rules and multiple reliefs all contribute to confusion. Misclassifying a property, misunderstanding garden and grounds, or misapplying the higher rate rules can expose clients to unexpected tax liabilities and create negligence risk for advisers.

HMRC has become increasingly active in opening enquiries into returns involving alleged multiple dwellings, purported mixed use claims, and borderline cases of dereliction or non-residential use. Recent tribunal judgments give clear illustrations of how these issues are determined and highlight pitfalls for busy conveyancers who rely on assumptions rather than structured analysis.

This virtual classroom seminar provides a clear, practical, and methodical introduction to residential SDLT. Delegates will learn how to classify property correctly, how to apply the higher rates and reliefs, and how to review transactions efficiently with confidence. The aim is to equip practitioners to get SDLT right first time and avoid later enquiries or amended assessments.

What You Will Learn

This live and interactive course will cover the following:

• The structure of residential SDLT and how to work through the charging provisions step by step
• Statutory definitions of residential property, dwelling, and major interest, and how to apply them in practice
• How to classify a property as residential, mixed use, or non-residential using a structured and reliable method
• How to perform SDLT calculations accurately using real transactional examples
• Understanding the higher rates for additional dwellings and applying the ownership tests correctly
• How the main residence replacement rules work and the traps practitioners frequently fall into
• Eligibility rules and requirements for first time buyer relief and common disqualifying circumstances
• The meaning of dwelling with reference to the authoritative judgments in Mudan, Bewley, Fiander and Brower
• Practical mixed-use analysis drawing on Withers, Bloom and Espalier
• How to identify linked transactions and apply the rules consistently
• Key areas where HMRC raises enquiries and how to minimise exposure
• Practical worked examples designed for conveyancers and fee earners
• A residential SDLT checklist to support every file opening, enabling consistent and defensible analysis

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.