Written Question·Treasury·UIN 71639
Stamp Duty Land Tax: Armed Forces
Tabled: 29 August 2025
Answered: 5 September 2025
Question
James Naish
Labour — Rushcliffe
To ask the Chancellor of the Exchequer, if she will issue updated HMRC guidance on the definition of main residence for SDLT purposes for serving personnel living in Service Family Accommodation while retaining or purchasing a home elsewhere.
Answer
Dan TomlinsonHMRC has published guidance on the definition of 'main residence' for Stamp Duty Land Tax (SDLT) purposes which is available at: https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09812. This guidance applies to all purchasers, inclu...
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