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HMRC internal manual

Stamp Duty Land Tax Manual

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 @ 

 

From April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website http://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en