SDLT & Trusts for Conveyancers - How to Analyse Ownership, Identify Liability & Avoid Common Errors

Introduction

Trusts continue to feature frequently in conveyancing and private client property arrangements, yet SDLT rules treat trusts, nominees, and beneficiaries in different ways with real practical consequences. Errors in identifying the correct purchaser, or misunderstanding bare trust treatment, lead to incorrect filings, penalties, and client exposure. HMRC enquiries into trust related transactions are increasing and recent cases illustrate how returns can be invalid or how trust structures are effectively ignored when SDLT liability is determined.

This virtual classroom seminar equips conveyancers with a structured method for analysing trust involvement in any property transaction. It will explain how the legislation treats settlements, bare trusts, trustees, and beneficiaries and how reliefs interact with trust ownership.

Delegates will learn practical techniques they can apply immediately, including trust related red flags for file reviews, structured questions to ask at instruction stage, and checklists that reduce professional risk.

What You Will Learn

This live and interactive course will cover the following:

• How SDLT defines purchaser where trustees, beneficiaries, and nominee arrangements are involved
• The distinction between a bare trust, a nominee arrangement, and a settlement for SDLT purposes
• How beneficial ownership interacts with the statutory framework
• When trustees are treated as purchasers even where beneficiaries provide funds
• Property passing through estates and personal representatives including who must file and pay
• Declarations of trust and changes in beneficial ownership which trigger SDLT
• Application of the 3% additional residence surcharge to trust arrangements
• Corporate trustees and interaction with ATED relief after Investment and Securities Trust Ltd v HMRC [2025]
• Section 75A and trust or unit trust structures
• Trust related red flags for conveyancers
• Worked examples with multiple trust and beneficiary configurations
• A practical pre completion trust checklist for conveyancing teams

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.