Stamp Duty Land Tax (SDLT) must normally be paid by the purchaser of the property within 30 days of completing the purchase. The rate of the tax is determined by the value of the property and SDLT is payable on its full value at the rate of the band into which it falls.
Where the purchase price includes fixtures such as carpets, the purchaser is responsible for establishing a ‘just and reasonable’ apportionment of the sale price between the property and the fixtures.