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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

Effective date of a transaction FA03/S119
  1. SDLTM07600
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119
Contracts and substantial performance FA03/S44
  1. SDLTM07700
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance FA03/S44: General guidance
  2. SDLTM07750
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
  3. SDLTM07800
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
  4. SDLTM07850
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: What is substantial performance FA03/S44(5)
  5. SDLTM07900
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
  6. SDLTM07900A
    Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
  7. SDLTM07950
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
  8. SDLTM08000
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
  9. SDLTM08050
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)
  10. SDLTM08100
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)
  11. SDLTM08150
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Conditional contracts
Options and rights of pre-emption FA03/S46(3)
  1. SDLTM09000
    Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)
  2. SDLTM09050
    Section 75A Finance Act 2003: Section 75A Finance Act 2003
Higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A
  1. SDLTM09500
    Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents