Post #183011

@ChrisMayLA6@zirk.us I think you may have misunderstood the use of tenant in relation to the Stamp Duty Land Tax. As far as I can see by reading relevant parts of the manual, it refers to tenants with leases who acquire a chargeable interest in the property, not ordinary rental tenants who do not acquire such interest. https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00260