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HMRC internal manual

Stamp Duty Land Tax Manual

Commencement and transitional provisions

Stamp duty provisions affecting land transactions

An instrument effecting a land transaction is not subject to Stamp Duty if thetransaction is a Stamp Duty Land Tax transaction by virtue of FA03/S125(5)(a). See SDLTM49600a.

If a conveyance is within the charge to Stamp Duty there is no charge to Stamp Duty LandTax. See SDLTM49600b.

FA03/SCH19/PARA8 makes similar provision to FA94/S240 whereby if an agreement for a lease

  • is subject to stamp duty as in the example at SDLTM49600c
  • is presented for stamping along with the executed lease (whether or not the executed lease effects a Stamp Duty Land Tax transaction)

then the agreement is treated for the purposes of the Stamp Duty Land Tax provisionsrelating to interest and penalties as if it had been executed on the same date as the datethe lease was executed.