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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 16 January 2015 (see the update index for all updates).

Page Details of update
SDLTM03720 - SDLTM03755 New guidance, chargeable consideration and fees
SDLTM04020 - SDLTM04020a Exchanges updated guidance
SDLTM16040 - SDLTM16041 Sale and leaseback arrangements updated the guidance
SDLTM21510 - SDLTM21700 New pages, pre-completion transactions