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HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
20 February 2026 - See all updates

SDLTM00200 - Scope

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 here.


From 1 April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website here.

  1. SDLTM00210
    What is chargeable: contents
  2. SDLTM03600
    How much is chargeable: contents
  3. SDLTM07050
    Who is chargeable: contents
  4. SDLTM07550
    When is Stamp Duty Land Tax (SDLT) chargeable: contents