SDLT AND MULTIPLE DWELLINGS RELIEF
My client is considering replacing his main residence. The prospective property is being marketed as the freehold of a main house with an annexe. The annexe is connected to the main house by a door to the kitchen which is locked but has its own separate external entry too. The annexe is self-contained, and the vendors have previously rented the annexe out to tenants. My client has heard that they could be entitled to claim Stamp Duty Land Tax Multiple Dwellings relief (MDR) on their SDLT1 Tax Return for the main house and the annexe. Is this correct?
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