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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)

Stamp duty land tax is charged on land transactions.

A land transaction means the acquisition of a chargeable interest in land located in the United Kingdom.

Chargeable interest is defined at FA03/S48(1). Guidance is at SDLTM00280.

What constitutes an acquisition is set out at FA03/S43. Guidance is at SDLTM00270.