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Where a transaction involves the exchange of land, then for Stamp Duty Land Tax (SDLT) purposes, this is treated as two separate transactions.

FA03/SCH4/PARA5 sets out the method of calculation of SDLT in cases where consideration is satisfied wholly or partly by entering into a separate transaction as vendor. »Ê¹ÚÌåÓýappre is guidance on this at SDLTM04020.

»Ê¹ÚÌåÓýappre are special rules and reliefs for certain exchanges of residential property involving house building companies, property traders and employers and these are set out at SDLTM21000+.