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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 1 November 2012 (see the update index for all updates)

Page Details of update  
     
SDLTM00360 Definition of Non-residential property FA03/S116 - copy of page from DAR section  
SDLTM00365 Residential and non-residential property: further notes - copy of page from DAR section  
SDLTM00370 Mixed-use property FA03/SCH6/PARA6 - copy of page from DAR section  
SDLTM04060 Broken links amended  
SDLTM07100 The purchaser is the person who is obliged to fulfil any reporting requirements and pay the tax due, changed to it is the purchasers responsibility to fulfil any reporting requirements and pay the tax due.  
SDLTM29957 Treatment of Halls of Residence - new page