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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: what is chargeable: exempt transactions: general FA03/S49(1)

All land transactions are chargeable to Stamp Duty Land Tax (SDLT) unless

  • they are specifically exempted by the legislation
  • they are for no chargeable consideration

What constitutes chargeable consideration is defined at FA03/S50 and FA03/SCH4.

There is guidance on this at SDLTM03700.

A list of exempt transactions is at SDLTM00520.

If a transaction is exempt there is no need to file a land transaction return.