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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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 @

  1. SDLTM30010
    Application: Amount of tax chargeable FA03/S55
  2. SDLTM30020
    Introduction of the 5 percent rate for residential property: contents
  3. SDLTM30100
    Application: Linked transactions FA03/S108
  4. SDLTM31600
    Application
  5. SDLTM31610
    Application: Bodies registered under the Industrial and Provident Societies Act 1965 (as amended)
  6. SDLTM31900
    Application - Persons acting in a representative capacity FA03/S106
  7. SDLTM32000
    Application - Crown application FA03/S107
  8. SDLTM32500
    Application
Companies
  1. SDLTM30200
    Application: Companies: General FA03/S100
  2. SDLTM30220
    Application: Companies: Deemed market value FA03/S53
  3. SDLTM30221
    Application: Deemed market value: Example 1
  4. SDLTM30222
    Application: Transfer to a connected company: Example 2
  5. SDLTM30223
    Application: Transfer to a connected company: Example 3
  6. SDLTM30224
    Application: Transfer to a connected company: Example 4
  7. SDLTM31400
    Application
  8. SDLTM31500
    Application
Trusts and powers
  1. SDLTM31700
    Application: Trusts and powers: Introduction FA03/S105 and FA03/SCH16
  2. SDLTM31710
    Application - Trusts and powers: Bare trusts
  3. SDLTM31710A
    Application: Trusts and powers
  4. SDLTM31720
    Application - Trusts and powers: Settlements
  5. SDLTM31730
    Application: Trusts and powers
  6. SDLTM31740
    Application
  7. SDLTM31745
    Application - Trusts and powers: Changes in the composition of trustees of a continuing settlement
  8. SDLTM31750
    Application - Trusts and powers: Transfers between pension funds
  9. SDLTM31760
    Application
  10. SDLTM31800
    Application - Transactions involving Pension Funds
  11. SDLTM31810
    Application - Transactions involving Pension Funds -Borrowing and Mortgages
  12. SDLTM31811
    Application: Transactions involving pension funds
  13. SDLTM31812
    Application: Transactions involving pension funds
  14. SDLTM31820
    Application - Pension Funds and linked transactions
  15. SDLTM31900
    Application - 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
Partnerships
  1. SDLTM33000
    Application: Partnerships - Partnerships: FA03/SCH15
  2. SDLTM33100
    Partnerships: contents
  3. SDLTM33200
    Partnerships: Ordinary partnership transactions: contents
  4. SDLTM33300
    Partnerships: Special provisions relating to partnerships: contents
  5. SDLTM34800
    Application: Partnerships - Transactions on or before 22 July 2004