IR35 Latest News Income Tax National Insurance Contributions Corporation Tax Value Added Tax Mileage Allowances Capital Allowances Charitable Giving Capital Gains Tax Pension Premiums Vehicle Benefits Inheritance Tax Stamp Taxes Savings and Investments Key Dates and Deadlines The rate of stamp duty / stamp duty reserve tax on the transfer of shares and securities is generally payable at 0.5%. Transfers of property are subject to Stamp Duty Land Tax (SDLT) at the following rates: Value up to £125,000 (£150,000 for non-residential property) Nil Over £125,000 (£150,000) to £250,000 1% Over £250,000 to £500,000 3% Over £500,000 - £1,000,000 * 4% Over £1,000,000 * - £2,000,000 * 5%* Over £2,000,000* 7%* * Residential property only. A 15% rate will apply to properties over £500,000 purchased by certain "non-natural persons". New Leases SDLT is charged according to the net present value of all the rental payments over the term of the lease (NPV), with a single rate of 1% on residential NPV's over £125,000 and on non-residential NPV's over £150,000. VAT is excluded from treatment as consideration provided the landlord has not opted to charge VAT by the time the lease is granted. Lease premiums SDLT on premiums is the same as for transfers of land (except that the zero rate does not apply where the annual rent of a non-residential property is £1,000 or more.) arrange a face to face meeting to discuss your accounting requirements Calculate your take home pay Complete Accounting Service Click here for a full list of what we do. Forming a company We are here to take all the hassle, stress and worry out of setting up your business. Talk to a real person We believe in having real face time with everyone of our customers. 24/7 Account Manager We know how important it is to have support when you need it. Choosing an accountant It's a big decision, but here are a few facts to help you decide if we are right for you. Registered Office: 85 Tottenham Court Road, London, W1T 4TQ | Company number 08097388View our Privacy Policy