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HMRC internal manual

Stamp Duty Land Tax Manual

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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 1 May 2014 (see the update index for all updates)

| Page | Details of update | || | Various pages | Have been annotated with:-
From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax.
Please see the Scottish Government website @ . | | SDLTM03800 | Added information about the effect for SDLT purposes of changes in the rate of VAT | | SDLTM04042 | New page, Stamp Duty Land Tax on de-enveloping transactions | | SDLTM04043 | New page, Transfer of property on winding up - loan from shareowners |