Beta This part of GOV.UK is being rebuilt – find out what this means

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 4 April 2011 (see the update index for all updates)

Section Details of update
   
Index Paragraph regarding Stamp Taxes Bulletin added.
SDLTM00050 Introduction to stamp duty land tax - 5% rate added to Rates of tax table. 
SDLTM60215 Multi property transactions - definition of multiple acquisitions removed. 
SDLTM80585 Compliance: Rights and obligations. Purchaser amendments: Procedure - references to box 59 amended to 61, reference to box 60 amended to 62.