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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 18 September 2012 (see the update index for all updates)

Page Details of update
   
SDLTM03700 Cash by far the commonest form amended to “Cash is the usual form” of consideration
SDLTM14015 Reference to FA06/SCH25/PARA9A amended to FA03/SCH17A/PARA9A.
SDLTM17110 Reference to FA06/SCH25/PARA9A amended to FA03/SCH17A/PARA9A.
SDLTM20700 Zero carbon homes relief added (relief available between 1/10/2007 - 30/09/12)
SDLTM23100 Reference to ICTA88/S416 amended to Corporation Tax Act, CTA10/S452(1).
Reference to ICTA88/S416 amended to Corporation Tax Act, CTA10/S450&451.    
  SDLTM23280 Reference to ICTA88/S417(5) amended to Corporation Tax Act, CTA10/S452(1)
Reference to ICTA88/S416 amended to Corporation Tax Act, CTA10/S450&451.    
  SDLTM62030 New page - Transactions that do not need to be notified
  SDLTM62080 New page - Further guidance for question 13 SDLT1, linked transactions
  SDLTM62085 New page - Further guidance for question 13 SDLT1, linked transactions, examples