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HMRC internal manual

Stamp Duty Land Tax Manual

Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 27 January 2011 (see the update index for all updates).

Section Details of update
   
SDLTM13260 Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation. Text amended as abnormal calculator now available.
SDLTM16025 Reliefs and exemptions: Overlap relief: Example 3. Calculation amended.
SDLTM16030 Reliefs and exemptions: Overlap relief: Example 4. Calculation amended.
SDLTM19325 Reliefs and exemptions: Overlap relief: Example 3. (Scottish chapter). Calculation amended
SDLTM19330 Reliefs and exemptions: Overlap relief: Example 4. (Scottish chapter). Calculation amended.
SDLTM21010 Reliefs: Certain acquisitions of residential property. The text, ‘companies that are sole traders’ removed.