questionText: To ask the Chancellor of the Exchequer, if she will issue updated HMRC guidance on the definition of main residence for SDLT purposes for serving personnel living in Service Family Accommodation while retaining or purchasing a home elsewhere.
answerText: HMRC has published guidance on the definition of 'main residence' for Stamp Duty Land Tax (SDLT) purposes which is available at: https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09812. This guidance applies to all purchasers, inclu...
heading: Stamp Duty Land Tax: Armed Forces