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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 28 March 2012 (see the update index for all updates)

Page Details of update
   
SDLTM00050 Web address added for SDLT rates and thresholds
SDLTM00070 Web address added for interest charges
SDLTM29973 Leases of less than 21 years or less correction to, leases of 21 years or less.
SDLTM30100 ICTA88/S839 amended to Corporation Tax Act 2010/Section 1122
SDLTM30200 the signature of any company official explained in detail
SDLTM30220 ICTA88/S839 amended to Corporation Tax Act 2010/Section 1122
SDLTM34610 Example 1, A of A and B amended to read, A partnership of A and B
SDLTM51000 More information about requests for guidance under NSBC regime
SDLTM86460 Change of wording regarding “a reasonable excuse”