Written Question·Treasury·UIN 89479

Trusts: Capital Gains Tax and Stamp Duty Land Tax

Tabled: 11 November 2025
Answered: 19 November 2025

Question

Kevin Hollinrake

ConservativeThirsk and Malton

To ask the Chancellor of the Exchequer, what guidance HMRC has produced on the (a) Stamp Duty and (b) Capital Gains Tax liability of selling a stake in a dwelling to a trust.

Answer

Dan Tomlinson
HMRC has published information on Stamp Duty Land Tax (SDLT) here: http://www.gov.uk/stamp-duty-land-tax.Guidance on the transfer of ownership of land or property in different situations has also been provided: http://www.gov.uk/guidance/sdlt-transferring...

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