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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 5 November 2010 (see the update index for all updates).

Section Details of update
   
SDLTM16005 Overlap relief: Rent taken into account
Added to contents table  
SDLTM16010 Reliefs and Exemptions: Overlap relief
Further guidance for “Rent taken into account” added including link to SDLTM16011  
SDLTM16011 Reliefs and Exemptions: Overlap relief
New page added relating to “Rent taken into account”  
SDLTM19305 Overlap relief: Rent taken into account (Scottish chapter)
Added to contents table  
SDLTM19310 Reliefs and Exemptions: Overlap relief (Scottish chapter)
Further guidance for “Rent taken into account” added including link to SDLTM19311  
SDLTM19311 Reliefs and Exemptions: Overlap relief (Scottish chapter)
New page added relating to “Rent taken into account”  
SDLTM20000 Reliefs
SDLTM29800 “First Time Buyers Relief” added to contents table  
SDLTM29810 General overview: FA03/S57AA/S73CA
New Guidance added relating to relief for First Time Buyers  
SDLTM29820 Conditions applying to the land
New Guidance added relating to relief for First Time Buyers  
SDLTM29830 The purchaser
New Guidance added relating to relief for First Time Buyers  
SDLTM29840 Other reliefs
New Guidance added relating to relief for First Time Buyers  
SDLTM29850 Circumstances where we consider that the relief can be claimed
New Guidance added relating to relief for First Time Buyers  
SDLTM29860 Circumstances where we consider that the relief can not be properly claimed
New Guidance added relating to relief for First Time Buyers