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HMRC internal manual

Stamp Duty Land Tax Manual

Application: contents

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 @

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.

  1. SDLTM30010
    Amount of tax chargeable FA03/S55
  2. SDLTM30020
    5 per cent rate for chargeable consideration over £1 million - residential property: contents
  3. SDLTM30100
    Linked transactions FA03/S108
  4. SDLTM31600
    Joint purchasers FA03/S103
  5. SDLTM31610
    Registration under the Industrial and Provident Societies Acts
  6. SDLTM31900
    Persons acting in a representative capacity FA03/S106
  7. SDLTM32000
    Crown application FA03/S107
  8. SDLTM32500
    Registered social landlords
  1. SDLTM30200
    General FA03/S100
  2. SDLTM30220
    Deemed market value FA03/S53
  3. SDLTM30221
    Deemed market value: Example 1
  4. SDLTM30222
    Transfer to a connected company: Example 2
  5. SDLTM30223
    Transfer to a connected company: Example 3
  6. SDLTM30224
    Transfer to a connected company: Example 4
  7. SDLTM31400
    Unit trust schemes FA03/S101
  8. SDLTM31500
    Open-ended investment companies
Trusts and powers
  1. SDLTM31700
    Introduction FA03/S105 and FA03/SCH16
  2. SDLTM31710
    Bare trusts
  3. SDLTM31710A
    Bare trusts: Example
  4. SDLTM31720
  5. SDLTM31730
    Relevant Trustees
  6. SDLTM31740
    Scottish and foreign trusts FA03/SCH16/PARA2
  7. SDLTM31745
    Changes in the composition of trustees of a continuing settlement
  8. SDLTM31750
    Transfers between pension funds
  9. SDLTM31760
    Consideration for exercise of power of appointment or discretion FA03/SCH16/PARA7
  10. SDLTM31800
    Transactions involving pension funds
  11. SDLTM31810
    Transactions involving pension funds - Borrowing and Mortgages
  12. SDLTM31811
    Transactions involving pension funds: Example
  13. SDLTM31812
    Transactions involving pension funds: Example
  14. SDLTM31820
    Pension funds and linked transactions
  15. SDLTM31900
    Persons acting in a representative capacity FA03/S106
  16. SDLTM31905
    Application - Power of Attorney
  17. SDLTM31910
    Application - General Powers of Attorney
  18. SDLTM31915
    Application - Powers of Attorney given as security
  19. SDLTM31920
    Application - Powers of Attorney and SDLT
  1. SDLTM33000
    Introduction FA03 SCH15
  2. SDLTM33100
    How is a partnership treated for SDLT purposes SCH15 Part 1: contents
  3. SDLTM33200
    Ordinary partnership transactions SCH15 Part 2: contents
  4. SDLTM33300
    Special provisions relating to partnerships SCH15 Part 3: contents
  5. SDLTM34800
    Transactions on or before 22 July 2004