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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 8 September 2014
(see the update index for all updates)

Page  Details of update 
SDLTM13250 to SDLTM13265 Deleted pages about abnormal rent increases.
SDLTM62320 From 1 October 2014, anyone who files a return on paper (form SDLT1) must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.