HMRC internal manual

Stamp Duty Land Tax Manual

SDLTM09730 - SDLT - higher rates for additional dwellings: Contents

  1. SDLTM09735
    Introduction - Sch 4ZA FA2003
  2. SDLTM09740
    Higher Rates Transactions - Para 3 Sch4ZA FA2003
  3. SDLTM09745
    Rates of SDLT which apply to "Higher Rates Transactions" - Para 1(2) Sch 4ZA FA2003
  4. SDLTM09750
    Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003
  5. SDLTM09755
    Meaning of dwelling - further information
  6. SDLTM09764
    Joint purchasers - Para 2(3) Sch 4ZA FA2003
  7. SDLTM09765
    Individuals – summary of Conditions - purchase of a single dwelling - Para 3(1) Sch 4ZA FA2003
  8. SDLTM09766
    Individuals – purchasing two or more dwellings - Para 5 Sch 4ZA FA2003
  9. SDLTM09766A
    Individuals - purchasing two or more dwellings (2) - Summary of Conditions - Para 6 Sch 4ZA FA2003
  10. SDLTM09770
    Condition A - Para 3(2) Sch 4ZA FA2003
  11. SDLTM09775
    Condition B - Para 3(3) Sch 4ZA FA2003
  12. SDLTM09780
    Condition C - general
  13. SDLTM09785
    Condition C - further information
  14. SDLTM09790
    Condition C – partnership interests - Para 14 Sch 4ZA FA2003
  15. SDLTM09795
    Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003
  16. SDLTM09797
    Condition C - divorce and civil partnership dissolution
  17. SDLTM09800
    Condition D - general - Para 3(6) Sch 4ZA FA2003
  18. SDLTM09805
    Condition D - paying the higher rates of SDLT
  19. SDLTM09807
    Condition D - exceptional circumstances
  20. SDLTM09809
    Condition D - claiming a refund
  21. SDLTM09810
    Condition D - further examples
  22. SDLTM09812
    Meaning of 'main residence'
  23. SDLTM09814
    Adding to or changing existing interests - stair-casing, leasehold enfranchisement - Para 7A Sch 4ZA FA2003
  24. SDLTM09815
    Interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]
  25. SDLTM09820
    Purchasing without your spouse or civil partner - Para 9 and 9A Sch4ZA FA2003
  26. SDLTM09835
    Purchases by companies and other non-individuals
  27. SDLTM09840
    Interaction with multiple dwellings relief - MDR
  28. SDLTM09845
    Transitional rules & the Wales Act 2014