Liability for SDLT on a joint purchase (including a purchase by a married couple) is joint and several meaning that any one purchaser can be required to pay all the SDLT arising on the purchase. As a matter of private agreement, the parties can agree between them who will pay the SDLT and in what proportions, but such an arrangement will not bind HMRC who can require the SDLT to be paid by either party notwithstanding the agree.