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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 March 2013 (see the update index for all updates)

Page Details of update
SDLTM03710 Some costs paid by the purchaser on the sellers behalf are chargeable consideration (such as vendors legal costs etc). Cost described in this part of the guidance are treated differently, this text was added at the top of the page
SDLTM20055 DAR update - 3 new paragraphs starting with “Following legislation at S227/SCH39/FA12, this relief will be abolished for transactions with an effective date on or after 6 April 2013”.
SDLTM20060 Relief is available on transactions involving residential property in designated disadvantaged areas, where the effective date of the transaction is on or after 1 December 2003 and (inserted before 6 April 2013) and the chargeable consideration does not exceed £150,000.
SDLTM20100 Page has been rewritten
SDLTM20110 New paragraph added “Claims to relief on this basis are not precluded by the abolition of disadvantaged areas relief for transactions with an effective date on or after 6 April 2013 and are not time-limited.”
SDLTM52520 Page deleted - Practice generally prevailing at filing date
SDLTM52530 Page deleted - Regard to relevant circumstances of the case
SDLTM52540 Page deleted - Excessive assessed tax must have been paid
SDLTM62045 New page - Further guidance for questions 1 and 16 SDLT1, guidance for completion of Schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on form SDLT1
SDLTM62047 New Page - Further guidance for questions 1 and 16 SDLT1,when to use the schedules 1 and 2