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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)

Completion means completion of the land transaction proposed, between the same parties, in substantial conformity with the contract.

Contract means any agreement.

Conveyance includes any instrument, whether in written or electronic form, including a lease.