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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Right to buy transactions, shared ownership leases etc: contents

  1. SDLTM27005
    General overview FA03/S70 and FA03/SCH9
Right to buy transactions
  1. SDLTM27010
    Definition of right to buy FA03/SCH9/PARA1
  2. SDLTM27015
    Guidance on the Stamp Duty Land Tax treatment of right to buy transactions
Shared ownership leases
  1. SDLTM27020
    Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2& PARA4
  2. SDLTM27030
    Market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2
  3. SDLTM27040
    Market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3
  4. SDLTM27050
    Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4
  5. SDLTM27060
    Treatment where market value not made: staircasing transactions FA03/SCH9/PARA4A
  6. SDLTM27065
    Treatment where market value not made: effect of linked transactions rules FA03/SCH9/PARA4B
  7. SDLTM27070
    Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
  8. SDLTM27071
    Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13
  9. SDLTM27072
    Shared ownership trust: introduction FA03/SCH9/PARA7++
  10. SDLTM27073
    Shared ownership trust: general conditions FA03/SCH9/PARA7
  11. SDLTM27074
    Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8
  12. SDLTM27075
    Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10
  13. SDLTM27076
    Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12
  14. SDLTM27077
    Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14
  15. SDLTM27080
    Notes to assist the completion of the SDLT1 land transaction return