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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: 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. SDLTM50100
    Duty to deliver a land transaction return FA03/S76: The form
  2. SDLTM50200
    Registration of land transactions FA03/S79
  3. SDLTM50250
    Completion following Substantial Performance of agreement for sale
  4. SDLTM50260
    Completion following Substantial Performance of agreement for lease
  5. SDLTM50300
    Adjustment where contingency ceases or consideration is ascertained FA03/S80
  6. SDLTM50310
    Adjustment where contingency ceases or consideration is ascertained FA03/S80 - special cases
  7. SDLTM50320
    Uncertain rent becomes certain FA03/Sch17a/Para8
  8. SDLTM50350
    Later linked transaction Section 81A Finance Act 2003
  9. SDLTM50400
    Further return where relief is withdrawn FA03/S81
  10. SDLTM50450
    Leases that continue after a fixed term FA03/Sch17A/Para3
  11. SDLTM50500
    Loss, destruction of or damage to a return FA03/S82
  12. SDLTM50550
    Lease for indefinite term FA03/Sch17A/Para4
  13. SDLTM50600
    Formal requirements as to assessments, penalty determinations etc FA03/S83
  14. SDLTM50700
    Payment of Stamp Duty Land Tax FA03/S86
  15. SDLTM50800
    Interest on repayment of tax overpaid FA03/S89
Deferring payment in case of contingent or uncertain consideration FA03/S90
  1. SDLTM50900
    When application may be made
  2. SDLTM50900A
    When application may be made: Examples
  3. SDLTM50910
    How the application is to be made
  4. SDLTM50920
    Special rules for carrying out of works and provision of services
  5. SDLTM50930
    Appeal against an HM Revenue & Customs refusal
  6. SDLTM50940
    Terms of acceptance
  7. SDLTM50950
    Procedure: Notification of additional events taking place
Pre-transaction and post-transaction rulings under Clearances and Approvals 1(formerly COP10) and non-statutory business clearance (NSBC) regimes
  1. SDLTM51000
    General guidance
  2. SDLTM51010
    Timing of request
  3. SDLTM52000
    Relief in case of a double assessment FA03/SCH10/PARA33
Overpayment relief
  1. SDLTM54000
    Overpayment Relief: commencement and time limits
  2. SDLTM54010
    Overpayment relief: Legislation
  3. SDLTM54100
    Overpayment relief: Exclusions
  4. SDLTM54110
    Overpayment relief: Exclusions: Case A mistake concerning a relief or election
  5. SDLTM54120
    Overpayment relief: Exclusions: Case B mistake concerning a relief or election