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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
Updated
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Scope: what is chargeable: contents

Land transactions
  1. SDLTM00260
    Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
  2. SDLTM00270
    Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43
  3. SDLTM00280
    Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
  4. SDLTM00285
    Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
  5. SDLTM00290
    Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
  6. SDLTM00300
    Scope: What is chargeable: Land transactions: Method of acquisition unimportant FA03/S43(2)
  7. SDLTM00305
    Scope: What is chargeable: Land transactions: Deeds of rectification
  8. SDLTM00310
    Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A
  9. SDLTM00310A
    Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
  10. SDLTM00320
    Scope: What is chargeable: Land transactions: Exempt interests FA03/S48(2)
  11. SDLTM00330
    Scope: What is chargeable: Land transactions: Is notification required?
  12. SDLTM00330A
    Scope: what is chargeable: land transactions: is notification required? examples
  13. SDLTM00360
    Scope: what is chargeable: land transactions: definition of non-residential property FA03/S116
  14. SDLTM00365
    Scope: what is chargeable: land transactions: residential and non-residential property: further notes
  15. SDLTM00370
    Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6
Exempt transactions
  1. SDLTM00510
    Scope: what is chargeable: exempt transactions: general FA03/S49(1)
  2. SDLTM00520
    Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
  3. SDLTM00530
    Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1
  4. SDLTM00540
    Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2
  5. SDLTM00550
    Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
  6. SDLTM00560
    Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
  7. SDLTM00570
    Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A
  8. SDLTM00570A
    Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A: examples
Claims for relief
  1. SDLTM00700
    Scope: What is chargeable: Claims for relief
Contract and conveyance
  1. SDLTM00860
    Scope: What is chargeable: Contract and conveyance: General FA03/S44
  2. SDLTM00870
    Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44
  3. SDLTM00880
    Scope: What is chargeable: Contract and conveyance: Conditional contracts
  4. SDLTM00890
    Scope: What is chargeable: Contract and conveyance: Contract and later conveyance
  5. SDLTM00900
    Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled
Transfer of rights
  1. SDLTM01060
    Scope: What is chargeable: Transfer of rights: General FA03/S45
  2. SDLTM01060A
    Scope: What is chargeable: Transfer of rights: General FA03/S45: examples
  3. SDLTM01070
    Scope: What is chargeable: Transfer of rights: Charge on the ultimate purchaser FA03/S45
  4. SDLTM01080
    Scope: What is chargeable: Transfer of rights: Impact on original contract FA03/S45
  5. SDLTM01090
    Scope: What is chargeable: Transfer of rights: Substantial performance of original contract: Examples
  6. SDLTM01100
    Scope: What is chargeable: Transfer of rights: Series of transfers
  7. SDLTM01100A
    Scope: What is chargeable: Transfer of rights: Series of transfers: Example
  8. SDLTM01110
    Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
  9. SDLTM01110A
    Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example
  10. SDLTM01120
    Scope: What is chargeable: Transfer of rights: Definitions FA03/S45(7)
Other legislation
  1. SDLTM01300
    Scope: What is chargeable: Options and rights of pre-emption FA03/S46
  2. SDLTM01300A
    Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Examples
  3. SDLTM01410
    Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5