Summary

Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transactions in Scotland since 1 April 2015 can be found at theScottish Government website. Guidance for transactions in Wales since 1April 2018 can be found at theWelsh Revenue Authority.

Contents

  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