HMRC internal manual

Stamp Duty Land Tax Manual

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

  1. SDLTM09505
  2. SDLTM09510
    Transactions affected FA03/SCH4A/PARAS3(3)/3(4)
  3. SDLTM09515
    What is a ‘higher threshold interest’? FA03/SCH4A/PARA1
  4. SDLTM09520
    What is a dwelling? FA03/SCH4A/PARA7
  5. SDLTM09525
    When is a property 'suitable for use as a dwelling’?
  6. SDLTM09530
    What is not a dwelling?
  7. SDLTM09535
    Purchases of higher threshold interests with other chargeable interests FA03/SCH4A/PARA2
  8. SDLTM09540
    Transactions involving more than one interest in the same dwelling FA03/SCH4A/PARA4
  9. SDLTM09545
    Return obligations
  10. SDLTM09550
    Exclusions from the higher rate charge
  11. SDLTM09555
    Property rental businesses FA03/SCH4A/PARA5
  12. SDLTM09560
    Businesses of trading in or redeveloping properties FA03/SCH4A/PARA5
  13. SDLTM09565
    Acquisition for resale in the course of a property development trade where the transaction is part of a qualifying exchange FA03/SCH4A/PARA5
  14. SDLTM09570
    Acquisition for resale as the stock of a property trading business FA03/SCH4A/PARA5
  15. SDLTM09575
    Occupation by a non-qualifying individual FA03/SCH4A/PARA5A
  16. SDLTM09580
    Meaning of non-qualifying individual FA03/SCH4A/PARA5A
  17. SDLTM09585
    Non-qualifying individual - exception to connected persons rule
  18. SDLTM09590
    Trades involved in making a dwelling available to the public FA03/SCH4A/PARA5B
  19. SDLTM09595
    Meaning of 'qualifying trade’
  20. SDLTM09600
    Meaning of ‘significant part of the interior’
  21. SDLTM09605
    Meaning of 'carried on a commercial basis with a view to the realisation of profits’
  22. SDLTM09610
    Opportunity to the public to enjoy etc.
  23. SDLTM09615
    Financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5C
  24. SDLTM09620
    Dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5D
  25. SDLTM09625
    Qualifying employee
  26. SDLTM09630
    Qualifying partner
  27. SDLTM09635
    10 per cent or greater share of a company
  28. SDLTM09640
    Farmhouses FA03/SCH4A/PARA5F
  29. SDLTM09645
    Qualifying farming trade
  30. SDLTM09650
    Qualifying farm worker
  31. SDLTM09651
    Qualifying Housing Co-operatives FA03/SCH4A/PARA5FA
  32. SDLTM09655
    Withdrawal of relief
  33. SDLTM09660
    Withdrawal of relief - businesses of letting, trading in or redeveloping properties FA03/SCH4A/PARA5G
  34. SDLTM09665
    Withdrawal of relief - trades involved in making a dwelling available to the public FA03/SCH4A/PARA5H
  35. SDLTM09670
    Withdrawal of relief - financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5I
  36. SDLTM09675
    Withdrawal of relief - dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5J
  37. SDLTM09680
    Withdrawal of relief - farmhouses FA03/SCH4A/PARA5K
  38. SDLTM09681
    Withdrawal of relief – qualifying housing co-operatives FA03/SCH4A/PARA5L
  39. SDLTM09685
    Further returns when withdrawal conditions apply FA03/S81
  40. SDLTM09690
    Alternative finance arrangements FA03/SCH4A/PARA6A
  41. SDLTM09695
    Alternative finance arrangements FA03/SCH4A/PARA6B
  42. SDLTM09700
    Alternative finance arrangements - withdrawal of relief FA03/SCH4A/PARAS 6D-6I
  43. SDLTM09705
    Partnership transactions FA03/SCH15
  44. SDLTM09710
    Multiple Dwellings Relief FA03/S58D/SCH6B
  45. SDLTM09715
    Exercise of collective rights by tenants of flats FA03/S74
  46. SDLTM09720
    Transitional provisions - introduction of higher rate charge FA12/SCH35/PARA10
  47. SDLTM09725
    Transitional provisions - reduction of higher rate threshold from £2 million to £500,000 FA14/S111