Impact of SDLT higher rates on the conveyancing process

Since the introduction of higher rate stamp duty land tax (SDLT) you have been letting us know about some of the issues that create difficulties for you and your clients.

The purpose of this survey is to get your feedback about these difficulties.

Please complete the survey below, so we can use the results as the basis for further discussions with Her Majesty's Revenue and Customs (HMRC).

Question Title

* 1. Has your firm experienced difficulty with the higher rate SDLT for purchases of additional properties and/or in applying multiple dwellings relief?

Only higher rate SDLT for additional properties

Only in applying multiple dwellings relief

Both higher rate SDLT for purchases of additional properties and applying multiple dwellings relief

Neither

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* 2. If you have experienced difficulties with these, approximately what percentage of transactions were impacted?

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* 3. If you have difficulty in establishing whether higher rate SDLT is payable or whether multiple dwellings relief is available, how do you address this?

(Select all that apply)

read the guidance

refer to the tax department within my firm

deal with your client's accountant

use the online calculator (the calculator does not provide for all situations)

N/A, have not experienced problems

Other (please specify)

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* 4. To what extent have you experienced difficulties in establishing whether or not higher rate SDLT is payable or whether multiple dwellings relief is available for the following kinds of properties?

	No problems	Slight problems	Moderate problems	Serious problems	Extreme problems	N/A
mixed use commercial and residential property	mixed use commercial and residential property No problems	mixed use commercial and residential property Slight problems	mixed use commercial and residential property Moderate problems	mixed use commercial and residential property Serious problems	mixed use commercial and residential property Extreme problems	mixed use commercial and residential property N/A
farmhouses with additional accommodation	farmhouses with additional accommodation No problems	farmhouses with additional accommodation Slight problems	farmhouses with additional accommodation Moderate problems	farmhouses with additional accommodation Serious problems	farmhouses with additional accommodation Extreme problems	farmhouses with additional accommodation N/A
shops with flats above	shops with flats above No problems	shops with flats above Slight problems	shops with flats above Moderate problems	shops with flats above Serious problems	shops with flats above Extreme problems	shops with flats above N/A
commercial property with staff accommodation	commercial property with staff accommodation No problems	commercial property with staff accommodation Slight problems	commercial property with staff accommodation Moderate problems	commercial property with staff accommodation Serious problems	commercial property with staff accommodation Extreme problems	commercial property with staff accommodation N/A
a property with an additional house or annex or holiday cottage in the grounds	a property with an additional house or annex or holiday cottage in the grounds No problems	a property with an additional house or annex or holiday cottage in the grounds Slight problems	a property with an additional house or annex or holiday cottage in the grounds Moderate problems	a property with an additional house or annex or holiday cottage in the grounds Serious problems	a property with an additional house or annex or holiday cottage in the grounds Extreme problems	a property with an additional house or annex or holiday cottage in the grounds N/A
more than one property being bought in the same transaction	more than one property being bought in the same transaction No problems	more than one property being bought in the same transaction Slight problems	more than one property being bought in the same transaction Moderate problems	more than one property being bought in the same transaction Serious problems	more than one property being bought in the same transaction Extreme problems	more than one property being bought in the same transaction N/A
student accommodation or bedsits	student accommodation or bedsits No problems	student accommodation or bedsits Slight problems	student accommodation or bedsits Moderate problems	student accommodation or bedsits Serious problems	student accommodation or bedsits Extreme problems	student accommodation or bedsits N/A
houses with woodlands and cottages	houses with woodlands and cottages No problems	houses with woodlands and cottages Slight problems	houses with woodlands and cottages Moderate problems	houses with woodlands and cottages Serious problems	houses with woodlands and cottages Extreme problems	houses with woodlands and cottages N/A
farmhouses with additional land	farmhouses with additional land No problems	farmhouses with additional land Slight problems	farmhouses with additional land Moderate problems	farmhouses with additional land Serious problems	farmhouses with additional land Extreme problems	farmhouses with additional land N/A
Other (please detail in the text box)	Other (please detail in the text box) No problems	Other (please detail in the text box) Slight problems	Other (please detail in the text box) Moderate problems	Other (please detail in the text box) Serious problems	Other (please detail in the text box) Extreme problems	Other (please detail in the text box) N/A

Other (please specify the nature of the transactions that caused difficulties)

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* 5. How familiar are your clients with the provisions of higher rate SDLT or multiple dwellings relief?

Not very familiar

Fairly familiar

Very familiar

N/A

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* 6. How helpful is it to use the higher rate SDLT calculator for purchases of additional properties?

Not very helpful

Fairly helpful

Very helpful

N/A

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* 7. How easy is it to find what you are looking for in the higher rate SDLT guidance (updated March 24 2017)?

Not very easy

Fairly easy

Very easy

N/A

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* 8. How helpful would each of the following be in determining whether the higher rate SDLT is payable or whether multiple dwellings relief is available?

	Not very helpful	Fairly helpful	Very helpful	N/A
clearer HMRC guidance (HMRC website)	clearer HMRC guidance (HMRC website) Not very helpful	clearer HMRC guidance (HMRC website) Fairly helpful	clearer HMRC guidance (HMRC website) Very helpful	clearer HMRC guidance (HMRC website) N/A
more consistent telephone helpline support (HMRC)	more consistent telephone helpline support (HMRC) Not very helpful	more consistent telephone helpline support (HMRC) Fairly helpful	more consistent telephone helpline support (HMRC) Very helpful	more consistent telephone helpline support (HMRC) N/A
more answers to FAQs (HMRC website)	more answers to FAQs (HMRC website) Not very helpful	more answers to FAQs (HMRC website) Fairly helpful	more answers to FAQs (HMRC website) Very helpful	more answers to FAQs (HMRC website) N/A
declaration from taxpayer that newly purchased property will be a main residence replacing their previous main residence	declaration from taxpayer that newly purchased property will be a main residence replacing their previous main residence Not very helpful	declaration from taxpayer that newly purchased property will be a main residence replacing their previous main residence Fairly helpful	declaration from taxpayer that newly purchased property will be a main residence replacing their previous main residence Very helpful	declaration from taxpayer that newly purchased property will be a main residence replacing their previous main residence N/A

Other (please specify)

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* 9. Has your firm or any of your clients been approached by any third party in relation to claiming SDLT refunds?

Yes, my firm

Yes, my clients

Yes, my clients and my firm

No, neither

If yes, what was the outcome?

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* 10. Please add any additional comments that you want to make about SDLT.

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* 11. What is the number of solicitors in your firm as a whole?
(Please give the total number of solicitors employed across all offices and branches of your firm in England and Wales, but do not include solicitors employed in non-England and Wales offices/branches)

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* 12. What was the approximate total turnover (gross fee income in £) of your firm from conveyancing work (residential and commercial) in England and Wales in the last year for which you have figures?

(Numbers only, no £ sign)

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* 13. Please answer the following questions about your turnover from conveyancing work:

(Numbers only, no % signs)

What percentage of this turnover related to residential conveyancing work?

What percentage of this turnover related to commercial conveyancing work?

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* 14. Please indicate the regions where your firm has physical offices, and the regions in which you carry out residential or commercial conveyancing work:

(Select all that apply)

	Regions where my firm has physical offices	Regions where my firm does residential conveyancing work	Regions where my firm does commercial conveyancing work
North East	North East Regions where my firm has physical offices	North East Regions where my firm does residential conveyancing work	North East Regions where my firm does commercial conveyancing work
North West	North West Regions where my firm has physical offices	North West Regions where my firm does residential conveyancing work	North West Regions where my firm does commercial conveyancing work
Yorkshire and the Humber	Yorkshire and the Humber Regions where my firm has physical offices	Yorkshire and the Humber Regions where my firm does residential conveyancing work	Yorkshire and the Humber Regions where my firm does commercial conveyancing work
East Midlands	East Midlands Regions where my firm has physical offices	East Midlands Regions where my firm does residential conveyancing work	East Midlands Regions where my firm does commercial conveyancing work
West Midlands	West Midlands Regions where my firm has physical offices	West Midlands Regions where my firm does residential conveyancing work	West Midlands Regions where my firm does commercial conveyancing work
East of England (Bedfordshire, Cambridgeshire, Essex, Hertfordshire, Norfolk and Suffolk)	East of England (Bedfordshire, Cambridgeshire, Essex, Hertfordshire, Norfolk and Suffolk) Regions where my firm has physical offices	East of England (Bedfordshire, Cambridgeshire, Essex, Hertfordshire, Norfolk and Suffolk) Regions where my firm does residential conveyancing work	East of England (Bedfordshire, Cambridgeshire, Essex, Hertfordshire, Norfolk and Suffolk) Regions where my firm does commercial conveyancing work
London	London Regions where my firm has physical offices	London Regions where my firm does residential conveyancing work	London Regions where my firm does commercial conveyancing work
South East (excluding London)	South East (excluding London) Regions where my firm has physical offices	South East (excluding London) Regions where my firm does residential conveyancing work	South East (excluding London) Regions where my firm does commercial conveyancing work
South West	South West Regions where my firm has physical offices	South West Regions where my firm does residential conveyancing work	South West Regions where my firm does commercial conveyancing work
Wales	Wales Regions where my firm has physical offices	Wales Regions where my firm does residential conveyancing work	Wales Regions where my firm does commercial conveyancing work

Thank you for taking the time to participate in this survey.

Question Title

* 1. Has your firm experienced difficulty with the higher rate SDLT for purchases of additional properties and/or in applying multiple dwellings relief?

Question Title

* 2. If you have experienced difficulties with these, approximately what percentage of transactions were impacted?

Question Title

* 3. If you have difficulty in establishing whether higher rate SDLT is payable or whether multiple dwellings relief is available, how do you address this?(Select all that apply)

Question Title

* 4. To what extent have you experienced difficulties in establishing whether or not higher rate SDLT is payable or whether multiple dwellings relief is available for the following kinds of properties?

Question Title

* 5. How familiar are your clients with the provisions of higher rate SDLT or multiple dwellings relief?

Question Title

* 6. How helpful is it to use the higher rate SDLT calculator for purchases of additional properties?

Question Title

* 7. How easy is it to find what you are looking for in the higher rate SDLT guidance (updated March 24 2017)?

Question Title

* 8. How helpful would each of the following be in determining whether the higher rate SDLT is payable or whether multiple dwellings relief is available?

Question Title

* 9. Has your firm or any of your clients been approached by any third party in relation to claiming SDLT refunds?

Question Title

* 10. Please add any additional comments that you want to make about SDLT.

Question Title

* 11. What is the number of solicitors in your firm as a whole?(Please give the total number of solicitors employed across all offices and branches of your firm in England and Wales, but do not include solicitors employed in non-England and Wales offices/branches)

Question Title

* 12. What was the approximate total turnover (gross fee income in £) of your firm from conveyancing work (residential and commercial) in England and Wales in the last year for which you have figures?(Numbers only, no £ sign)

Question Title

* 13. Please answer the following questions about your turnover from conveyancing work:(Numbers only, no % signs)

Question Title

* 14. Please indicate the regions where your firm has physical offices, and the regions in which you carry out residential or commercial conveyancing work:(Select all that apply)

* 3. If you have difficulty in establishing whether higher rate SDLT is payable or whether multiple dwellings relief is available, how do you address this?

(Select all that apply)

* 11. What is the number of solicitors in your firm as a whole?
(Please give the total number of solicitors employed across all offices and branches of your firm in England and Wales, but do not include solicitors employed in non-England and Wales offices/branches)

* 12. What was the approximate total turnover (gross fee income in £) of your firm from conveyancing work (residential and commercial) in England and Wales in the last year for which you have figures?

(Numbers only, no £ sign)

* 13. Please answer the following questions about your turnover from conveyancing work:

(Numbers only, no % signs)

* 14. Please indicate the regions where your firm has physical offices, and the regions in which you carry out residential or commercial conveyancing work:

(Select all that apply)