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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
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Reliefs: Right to buy transactions, shared ownership leases etc: contents

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