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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: How much is chargeable: contents

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