Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website [https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax...](https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en). For more details about the transition from SDLT to LTT, read the cross-border and transitional guidance [https://www.gov.uk/government/publications/sdlt-to-land-transaction-tax-...](https://www.gov.uk/government/publications/sdlt-to-land-transaction-tax-transitional-guidance/sdlt-to-land-transaction-tax-transitional-guidance)

  1. SDLTM00010
    Introduction to Stamp Duty Land Tax (SDLT): contents
  2. SDLTM00200
    Scope - what’s chargeable, who’s chargeable, how much is chargeable and when is it chargeable?: contents
  3. SDLTM10000
    Lease: contents
  4. SDLTM20000
    Reliefs & exemptions: contents
  5. SDLTM30000
    Application - how HM Revenue & Customs intends to apply Stamp Duty Land Tax legislation: contents
  6. SDLTM49000
    Commencement and transitional provisions: contents
  7. SDLTM50000
    Procedure - how and when to notify a land transaction: contents
  8. SDLTM60000
    Processing - what forms to use to notify a land transaction: contents
  9. SDLTM80000
    Compliance: contents
  10. SDLTMUPDATE001
    update index