Transactions excluded from enveloped property transaction tax

​Excluded transactions

The following transactions are excluded from the scope of enveloped property transactions tax and do not attract a charge.

You are not required to complete the EPTT form in respect of excluded transactions.

• The winding-up of an estate
  
• Any transactions that take place by order of the court, such as divorce proceedings
  
• The transfer of shares in a company by a nominee to the beneficial owner of the company
  
• The transfer of shares in a company listed on a recognised stock exchange at the date of transaction
  
• The transfer of units in a collective investment fund
  
• An agreement giving a person an option to purchase property
  
• A transaction that creates or enforces the repayment of a loan
  
• A transfer of ownership from connected parties to sole ownership where the tax has already been paid by these parties
  
• The transferee is a tax exempt charity or Social Housing company
  
• The transferee is a Minister or one of the Parishes
  
• Transfers between connected persons