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HMRC internal manual

Stamp Duty Land Tax Manual

Stamp Duty Land Tax, when it is chargeable and which forms to use to tell HM Revenue & Customs of a land transaction - applies from 1 December 2003. Please note that further Stamp Duty Land Tax guidance is now available in the latest Stamp Taxes Bulletin which can be found in Technical Guidance. The SDLT Manual will be updated to incorporate guidance contained in the Bulletin, subject to any amendments made as a result of feedback received. From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @