HMRC have published guidance on the 15% SDLT charge, including confirmation that the 15%
charge applies irrespective of whether the transaction arises from a third party purchase or
under the special partnership rules contained in Schedule 15 of the Finance Act 2003. There
is further useful guidance on HMRC’s view as to what constitutes a dwelling as well as worked
examples of the 15% charge.
See http://www.hmrc.gov.uk/so/bulletin02-2012.pdf for more details.