Stamp Duty Land Tax Manual

SDLTM30000 - 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 @ www.scotland.gov.uk/Topics/Government/Finance/scottishapproach

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 Co-operative & Community Benefit Societies Act
6. SDLTM31900

   Persons acting in a representative capacity FA03/S106
7. SDLTM32000

   Crown application FA03/S107
8. SDLTM32500

   Registered social landlords

Companies

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

Collective investment schemes

1. SDLTM31200

   Property authorised investment funds (PAIFs)
2. SDLTM31300

   Co-Ownership Contractual Schemes (CoCS)) – Contents
3. SDLTM31305

   Introduction
4. SDLTM31310

   Co-Ownership Authorised Contractual Schemes (CoACS)
5. SDLTM31315

   Reserved Investor Funds (RIFs)
6. SDLTM31320

   SDLT consequences of becoming and ceasing to be a RIF
7. SDLTM31325

   Special rules when a scheme leaves the RIF regime
8. SDLTM31330

   SDLT entry charge when an unauthorised contractual scheme enters the RIF Regime
9. SDLTM31335

   Further implications when an unauthorised contractual scheme enters the RIF regime
10. SDLTM31340

    Seeding Relief
11. SDLTM31400

    Unit trust schemes FA03/S101
12. 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

   Settlements
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

Partnerships

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