property tax New data shows drop in small buy to let landlords last year Official HMRC data shows the number of small buy-to-let landlords dropped last year*, as cuts to tax relief start to bite, says accountants and business advisors, Moore. SDLT - Have you paid the right amount? Stamp Duty Land Tax or “SDLT” is due when someone buys a property, or land, over a certain price in England and Northern Ireland.