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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: what is chargeable: contents

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