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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: How much is chargeable: contents

  1. SDLTM03700
    Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4
  2. SDLTM03710
    Scope: How much is chargeable: Costs etc not treated as chargeable consideration
  3. SDLTM03720
    Guidance - Chargeable Consideration and Fees
  4. SDLTM03725
    Seller’s Estate Agent Fees
  5. SDLTM03730
    Estate Agent Introductory Fees
  6. SDLTM03735
    Sale by Tender Fees
  7. SDLTM03740
    Auction House Fees
  8. SDLTM03745
    Finder’s Fee
  9. SDLTM03750
    Paying Legal costs of vendor
  10. SDLTM03755
    Chargeable Consideration and Fees: Leases
  11. SDLTM03800
    Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
  12. SDLTM03900
    Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3
  13. SDLTM04000
    Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4
  14. SDLTM04005
    Scope: How much is chargeable: Goodwill
  15. SDLTM04010
    Scope: How much is chargeable: Fixtures and fittings
  16. SDLTM04015
    Scope: How much is chargeable: Sale of land with associated construction, &c, contract
Non-cash consideration
  1. SDLTM04020
    Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
  2. SDLTM04020A
    Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
  3. SDLTM04030
    Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6
  4. SDLTM04030A
    Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6: Example
  5. SDLTM04040
    Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8
  6. SDLTM04040A
    Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples
  7. SDLTM04042
    Stamp Duty Land Tax on de-enveloping transactions
  8. SDLTM04043
    Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up - loan from shareowners
  9. SDLTM04045
    Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts
  10. SDLTM04050
    Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9
  11. SDLTM04060
    Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10
  12. SDLTM04060A
    Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 1 and 2
  13. SDLTM04060B
    Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 3
  14. SDLTM04060C
    Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4
  15. SDLTM04070
    Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11
  16. SDLTM04080
    Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12
  17. SDLTM04090
    Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10
  18. SDLTM04100
    Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
  19. SDLTM04110
    Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18
  20. SDLTM04120
    Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16
  21. SDLTM04130
    Scope: How much is chargeable: Non-cash consideration: Definition of a major interest in land
  22. SDLTM04140
    Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118
Contingent, uncertain or unascertained consideration
  1. SDLTM05010
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51
  2. SDLTM05010A
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51(2): Example
  3. SDLTM05020
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Definitions FA03/S51(3)
Contingent, uncertain or unascertained consideration: adjustments under FA03/S80
  1. SDLTM05040
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General
  2. SDLTM05040A
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example
  3. SDLTM05050
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required
  4. SDLTM05060
    Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Interaction with FA03/SCH10
Annuities as consideration
  1. SDLTM06010
    Scope: How much is chargeable: Annuities as consideration: General FA03/S52
  2. SDLTM06030
    Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)
  3. SDLTM06040
    Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)
  4. SDLTM06500
    Scope: How much is chargeable: When the transaction involves connected companies FA03/S53