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HMRC internal manual

Stamp Duty Land Tax Manual

Relief for transfers involving multiple dwellings: contents

  1. SDLTM29905
    Relief for transfers involving multiple dwellings: Overview
  2. SDLTM29910
    Relief for transfers involving multiple dwellings: Availability of the relief
  3. SDLTM29915
    Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
  4. SDLTM29920
    Relief for transfers involving multiple dwellings: Application to partnership transactions
  5. SDLTM29925
    Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)
  6. SDLTM29930
    Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
  7. SDLTM29935
    Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
  8. SDLTM29940
    Relief for transfers involving multiple dwellings: Consideration attributable to interests in dwellings FA03/SCH6B/PARA5(1)-(6)
  9. SDLTM29945
    Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
  10. SDLTM29950
    Relief for transfers involving multiple dwellings: Tax due on consideration in the form of rent FA03/SCH6B/PARA4(5)
  11. SDLTM29955
    Relief for transfers involving multiple dwellings: Meaning of “dwelling” FA03/SCH6B/PARA7
  12. SDLTM29957
    Relief for transfers involving multiple dwellings: treatment of halls of residence
  13. SDLTM29960
    Relief for transfers involving multiple dwellings: “Off plan” transactions FA03/SCH6B/PARA7(5)-(6)
  14. SDLTM29965
    Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6
  15. SDLTM29970
    Relief for transfers involving multiple dwellings: Example 1
  16. SDLTM29971
    Relief for transfers involving multiple dwellings: Example 2
  17. SDLTM29973
    Relief for transfers involving multiple dwellings: Example 3
  18. SDLTM29975
    Relief for transfers involving multiple dwellings: Example 4
  19. SDLTM29977
    Relief for transfers involving multiple dwellings: Example 5
  20. SDLTM29979
    Relief for transfers involving multiple dwellings: Example 6
  21. SDLTM29981
    Relief for transfers involving multiple dwellings: Example 7
  22. SDLTM29983
    Relief for transfers involving multiple dwellings: Example 8
  23. SDLTM29985
    Relief for transfers involving multiple dwellings: Example 9
  24. SDLTM29987
    Relief for transfers involving multiple dwellings: Example 10