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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Lease: contents

The lease chapter is split into two parts

Part 1 England & Wales 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);

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.

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 @ .