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HMRC internal manual

Stamp Duty Land Tax Manual

Lease: contents

The lease chapter is split into two parts

Part 1 England and Northern Ireland

Deals with concepts common to the law and practice of property in England & Wales and Northern Ireland and the stamp duty land tax (SDLT) legislation as it applies to those concepts and that practice (SDLTM10020 to SDLTM17999);

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.”

Part 2 Scotland

Deals with concepts common to the law and practice of property in Scotland and the SDLT legislation as it applies to those concepts and that practice. These pages have now been archived

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ .