Guidance

Stamp Duty Land Tax: reform of structure, rates and thresholds

This guidance note provides further details of the changes that are being made and how they will affect purchases from 4 December 2014.

Documents

Details

At Autumn Statement on 3 December 2014, the Chancellor of the Exchequer announced a reform of how Stamp Duty Land Tax is calculated for residential property purchases which complete on or after 4 December 2014.

Published 3 December 2014
Last updated 18 December 2014 + show all updates
  1. Updated guidance note pdf attached
  2. First published.