Stamp Duty Land Tax (SDLT) pre-completion transactions rules

This publication contains guidance for SDLT new rules for pre-completion transactions, how they work and how they apply to various scenarios.



Stamp Duty Land Tax rules for pre-completion transactions are in Schedule 2A of the Finance Act 2003. The new rules replaced the old regime for transfers of rights. They are effective for pre-completion transactions entered into on or after the day on which the Finance Act 2013 was passed. Unless otherwise specified, all statutory references are to the Finance Act 2003.

Published 11 December 2014