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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 April 2015 (see the update index for all updates)

Page  Details of update 
SDLTM04010 Information about SDLT treatment of trees growing on land added.
SDLTM09500 to SDLTM09725 New guidance about 15% rate.
SDLTM10023 Mobile homes, caravans and houseboats - page entirely re-written.