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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 15 August 2012
(see the update index for all updates)

Page Details of update  
SDLTM00050 Added website address for SDLT rates page.  
SDLTM00070 Changed a link for compliance section.  
SDLTM00285 Link to the Land Registry website.  
SDLTM00290 “appurtenant or pertaining” changed to relating.  
SDLTM00300 Removed “Unlike the old stamp duty regime”.  
SDLTM00310 Added “or falling within the provision of FA03/S77A”.  
SDLTM00310a Under example 3 made an addition:  
The transaction is not notifiable “as there is no chargeable consideration”.    
SDLTM00330 Amendment “either the premium or the rental element” becomes the consideration given.  
SDLTM00330a Example 1 deleted therefore no chargeable consideration is passing.  
Example 2 added and the daughter assumes responsibility for that mortgage.    
SDLTM01410 Text deleted: “This applies regardless of how the transactions are structured so that the single sale route previously recognised by HM Revenue & Customs will no longer be available”.  
SDLTM50800 Changed a link for compliance section.  
SDLTM62520 New ‘Further Guidance for questions 49, 50 and 51 SDLT1’ page added.  
SDLTM80010 Changed a link for compliance section.  
Multiple pages ‘stamp duty land tax’ amended to ‘Stamp Duty Land Tax (SDLT)’.