How a Buyer Saved £25,000 in Stamp Duty: SDLT Case Study

Stamp Duty Land Tax (SDLT) is one of the most significant costs when purchasing property in the UK. But with complex rules, exemptions, and reliefs, it’s surprisingly common for buyers to overpay - sometimes by tens of thousands of pounds.

In this case study, we show how a property buyer almost paid £25,000 unnecessarily in Stamp Duty, and how a professional SDLT review identified a full exemption that his solicitor had missed.

The Client’s Situation

Our client, a property trader, was in the process of purchasing a residential property in 2025. His solicitor had calculated £25,000 of Stamp Duty payable at completion.

Concerned by the size of the bill, and aware of how complicated SDLT rules can be, the buyer asked us to review the case before he proceeded.

The Challenge

Stamp Duty Land Tax legislation contains many different reliefs and exemptions - but not all conveyancers are familiar with the full scope of these rules. The challenge was to review the transaction quickly and accurately to ensure the client wasn’t overpaying.

Our Review Process

At SCA Tax, we take a systematic approach to SDLT reviews:

• Step 1: Detailed Analysis – We examined the draft SDLT return and purchase documents.
• Step 2: Collaboration – We liaised with the estate agent and the buyer’s solicitor to clarify the details of the transaction.
• Step 3: Investigation – We reviewed the legal and factual background of the sale to determine if any reliefs applied.

The Key Finding: Probate Relief

During our review, we established that the property was being sold from the estate of a deceased individual through probate.

This is a crucial detail because purchases of property from a deceased person’s estate are treated as non-chargeable for SDLT. In other words, the transaction qualified for a full exemption.

The Result

Instead of paying £25,000 in Stamp Duty, the client paid £0.

Our intervention ensured the correct relief was applied before completion, protecting the buyer from a costly mistake.

Impact

Without specialist help, the buyer would have gone ahead and overpaid £25,000 in tax. This case highlights how:

• Even experienced solicitors can miss SDLT relief opportunities
• A professional SDLT review can identify exemptions and refunds that might otherwise be overlooked
• Buyers can save significant amounts of money with the right advice at the right time

Key Takeaway

This case study demonstrates the value of seeking a specialist SDLT review. With complex and ever-changing tax rules, relying solely on standard solicitor calculations can be risky. A second opinion could save you thousands.

At SCA Tax, we specialise in reviewing property purchases to ensure buyers pay the right amount of Stamp Duty - and not a penny more.

If you’re buying property, or recently completed a purchase, it’s worth checking whether you may be entitled to an exemption or refund.