Stamp Duty has changed - it is now known as the Stamp Duty Land tax and does not effect lettings as long as your rental income on a property is less than £60000 in total - remember in total - i.e. if you have been renting out the property for 5 years then the rent will have accumulated and might be in excess of £60000. The good news in a way is that it is up to the tenant to pay the duty!