HMRC Updates
Income Tax: Personal allowance frozen at £12,570 CGT: Annual exempt amount is £3,000 NICs: Main Class 1 Employee NI rate reduced VAT: MTD system requirements fully enforced SDLT: First-time buyer relief threshold £425,000 Corporation Tax: Main rate 25% for profits over £250k IHT: Nil-rate band frozen at £325,000 Pension: Annual allowance set at £60,000
Estimated calculation • • uktaxhero.com
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Important: Illustrative estimates based on HMRC published rates. Actual liabilities vary. Find a Tax Expert →
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How This Calculator Works

🏢 Band Breakdown

Shows exactly how much SDLT falls in each rate band so you understand what you're paying.

📋 All Buyer Types

Handles standard purchases, first-time buyer relief and additional property/buy-to-let surcharges.

🔍 Effective Rate

Calculates your overall effective SDLT rate as a percentage of the purchase price.

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Frequently Asked Questions

Do first-time buyers pay Stamp Duty?

First-time buyers pay 0% SDLT on properties up to £425,000. For properties between £425,001 and £500,000, 5% applies to the portion above £425,000. Properties over £500,000 get no FTB relief.

What is the additional property surcharge?

An extra 5% SDLT applies to all residential properties where the buyer already owns another property. This applies to buy-to-let purchases and second homes.