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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 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.