Jurisdiction(s):
United Kingdom

Key definition

Clawback definition

What does Clawback mean? Clawback describes the recovery of money already paid—such as commission, fees or bonuses—where payment was conditional and the condition later fails. It is a descriptive term used across legal contexts; in some areas (notably financial services remuneration) specific triggers and time limits are set by regulation rather than a general statutory definition. A common example is commission clawback in life and protection business. Where initial commission on a regular premium policy is paid on an indemnity basis, it is subject to an earnings period. If the customer stops paying premiums before the end of that period, the adviser must repay the...

SDLT group relief clawback: triggers (leaving group, change of control), successive transactions, exceptions, calculation and liabilities (England and Northern Ireland)

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Practice notes

Exemption from SDLT can be claimed for land Transactions between bodies corporate which are members of the same Group for SDLT purposes at the effective date (generally, completion) of their intra-group land transaction.

For more information, see the following Practice Notes:

SDLT Group relief
SDLT—meaning of group

With effect from 1 April 2015, SDLT stopped applying to land transactions that concern any interests in or over land in Scotland. From that day, such transactions are within land and buildings transaction tax (LBTT), subject to transitional rules.

Accordingly, any references in this Practice Note to ‘UK land’, or similar wording in the context of SDLT, should be read as excluding interests in or over land in Scotland from 1 April 2015. For further details, see the LBTT subtopic.

SDLT also ceased to apply to any land transaction involving any interest in or over land in Wales from 1 April 2018. From that date, land transaction tax (LTT) applies to those transactions, subject to transitional provisions...

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Web page updated on 27/05/2026

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