SDLT property partially inherited

[Andrew01]

Hello SDLT forum

SDLT is not payable on residential property inherited by a Will beneficiary.

If the property is worth more than the Beneficiaries share of the estate is SDLT payable on the excess?
I will give an example.

The deceased property is worth £200,000.
The Beneficiaries share of the estate is £100,000
So the Beneficiary pays the excutors £100,000 for the share of the property "not inherited".

So is SDLT payable on the £100,000 capital paid to the executors?

Thank You
Andrew

[AGoodman]

Yes

[Andrew01]

Thank You AGoodman