Updates: Stamp Duty Land Tax Manual

2024

11 January 2024 published amendments

Overpayment relief: Claims

Page archived as guidance on how to apply for a refund is now on Gov.UK

Overpayment relief: Partnerships

Page archived as guidance on how to apply for a refund is now on Gov.UK

Overpayment relief: Discovery assessments

Page archived as guidance on how to apply for a refund is now on Gov.UK

2023

7 November 2023 published amendments

Scope: How much is chargeable: fixtures and fittings

Banner message about the March 2023 guidance update removed

12 July 2023 published amendments

Variation of leases: increasing rent in the first five years

Clarified the term that should be used on the SDLT1 when filing to reflect the variation of a lease to increase rent after the first five years of the term

16 June 2023 published amendments

Scope: what is chargeable: land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling

We have clarified HMRCs position on when we consider a building is used as a dwelling or suitable for use as a dwelling.

Scope: what is chargeable: land transactions: Residential Property– – Not suitable for use as a dwelling (uninhabitable dwellings)

We have clarified HMRCs position on when we consider a building is used as a dwelling or suitable for use as a dwelling.

14 June 2023 published amendments

Procedure: Completion following Substantial Performance of agreement for lease

The update clarifies the post-17 July 2013 rules for filing a further return where substantial performance of an agreement for lease is followed by completion.

2 June 2023 published amendments

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents

This page is a new addition to the SDLTM to cover relief from the 15% higher rate charge where a chargeable interest is acquired exclusively for the purposes of a relievable trade

30 May 2023 published amendments

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:

Updatd because of the introduction of the two new SDLTM pages immediately above. Changes confirm that those reliefs will be withdrawn in the control period where any one of the conditions for withdrawal of relief at Paragraph 5G is not met.

19 April 2023 published amendments

Scope: what is chargeable: land transactions: residential property: treatment of student accommodation

Confirming HMRC's view that the obligation for all residents to be students in category 2 would in practice be a restriction in permitted planning use.

12 April 2023 published amendments

Scope: How much is chargeable: fixtures and fittings

Note added to tell the user that this page has recently been updated

17 March 2023 published amendments

Scope: How much is chargeable: fixtures and fittings

Clarifies HMRCs position on just and reasonable apportionment where chattels have been acquired with a property, including how HMRC would value chattels and when HMRC would expect to see an apportionment.

8 March 2023 published amendments

Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

Removed example as it introduces complex areas and potential inaccuracies that are not appropriate for comment in guidance.

21 February 2023 published amendments

23 January 2023 published amendments

Scope: what is chargeable: land transactions: Residential Property–How many Dwellings? Forming a Balanced Judgement

3 short paragraphs added on "The objective observer test" to assist in deciding how many dwellings there are in a purchase.

2022

21 November 2022 published amendments

15 November 2022 published amendments

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief and the ‘Homes for Ukraine’ Sponsorship Scheme

The name of the scheme has been clarified. Further detail added about the specific reliefs concerned, when relief will not be withdrawn and what constitutes ‘taking steps without delay’

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Relief for the ‘Homes for Ukraine’ Sponsorship Scheme

The name of the scheme has been clarified. Additional detail has been provided about the impact on relief at acquisition when there is an additional intention to allow a person/s under the scheme to occupy the dwelling.

1 November 2022 published amendments

Reliefs: Contents

Page SDLTM27510 added

23 September 2022 published amendments

Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55

Removed reference to Temporary rates as historic and due to potential confusion with new reduction. They are included on rates page.

Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates

Page archived as no longer relevant. Temporary reduced rates can be found on main gov.uk SDLT pages.

SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR

Removing link to archived temporary rates and changing calculation due to new thresholds.

SDLT - higher rates for additional dwellings: Rates of SDLT which apply to "Higher Rates Transactions" - Para 1(2) Sch 4ZA FA2003

Removed link to archived page and added link to updated Higher Rates table and example.

SDLT - increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions - s75ZA FA03

Calculation 1 amendment due to new rates.

Calculation of stamp duty land tax: Rent: Rate thresholds

Removed reference to temporary rates as page now archived.

9 August 2022 published amendments

11 April 2022 published amendments

3 March 2022 published amendments

18 February 2022 published amendments

Application of exemptions and reliefs: Group Relief

Example updated to clarify how para 27A applies.

Application of exemptions and reliefs: Group Relief

Example updated to clarify how para 27A applies.

Application of exemptions and reliefs: Group Relief

Example updated to clarify how para 27A applies.

Application of exemptions and reliefs: Group Relief - Para 27: contents

Page added with new example on applying para 27A

Application of exemptions and reliefs: Group Relief

Example removed and text updated to clarify how para 27A operates.

3 February 2022 published amendments

Stamp Duty Land Tax Manual: recent changes

Page archived – Old legacy update page no longer required.

Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: update index

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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Stamp Duty Land Tax Manual: recent changes

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2021

27 July 2021 published amendments

6 July 2021 published amendments

SDLT - increased rates for non-resident transactions: Alternative property finance - para 16 Sch 9A FA03

New example added to illustrate interaction between surcharge and S71A. Example 1 clarified

1 July 2021 published amendments

Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance FA03/S44: General guidance

Sentence corrected to avoid confusion; it's when a purchaser takes possession, not if they are entitled to possess the subject matter.

21 June 2021 published amendments

18 May 2021 published amendments

Relief for transfers involving multiple dwellings: Example 4

clarification that it is the residential element of the transaction for non-resident rates.

14 May 2021 published amendments

SDLT - increased rates for non-resident transactions: Non-resident Transactions - para 2 Sch 9A FA03

Adding an additional transaction which wouldn't be a non-resident transaction (Sch4A) and confirming that SDLTM29900 provides more details on how the surcharge applies.

Relief for transfers multiple dwellings: Overview

Adding sentence on interaction with NRSDLT.

Relief for transfers involving multiple dwellings: Example 1

Adding sentence on interaction with NRSDLT.

Relief for transfers involving multiple dwellings: Example 2

Adding sentence regarding NRSDLT, with link.

Relief for transfers involving multiple dwellings: Example 4

Sentences added on NRSDLT interaction.

Reliefs for transfers involving multiple dwellings: Example 5

Sentence added regarding NRSDLT and transation corrected to transaction.

How to identify P where there are multiple candidates: Section 75A (1)(a)

Updated guidance page with new text

Meaning of ‘involved in connection with’: Section 75A (1)(b)

Text updated

Connected Companies, Section 53 FA03: Section 75C (6)

Further guidance and example added

Relief for transfers involving multiple dwellings: Example 6

NRSDLT addition.

Availability of relief: Section 75C (2)

Example added

Reliefs for transfers involving multiple dwellings: Example 7

NRSDLT addition.

Partnerships – Special Provisions: Section 75C (8A)

page updated 14/05/21

Reliefs for transfers involving multiple dwellings: Example 9

NRSDLT addition.

Stamp Duty Land Tax on de-enveloping transactions

Text updated and link to sdltm09050 added

Section 75A Finance Act 2003: Introduction and contents

Example pages added to section.

2020

17 November 2020 published amendments

16 November 2020 published amendments

SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT

.

SDLT - higher rates for additional dwellings: Condition D - further examples

Examples amended for readability and clarification and removal of out of date example.

SDLT - higher rates for additional dwellings: Meaning of 'main residence'

Minor readability and clarification amendments.

SDLT - higher rates for additional dwellings: Adding to or changing existing interests - Stair-casing, leasehold enfranchisement - Para 7A Sch 4ZA FA2003

Very minor clarification changes

SDLT - higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

Minor readability and clarification changes

SDLT - higher rates for additional dwellings - individuals - purchasing without your spouse or civil partner - Para 9 and 9A Sch4ZA FA2003

Minor change to title and some wording for readability and clarification.

SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals

Minor amendments for readability and clarity.

SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR

Page updated to mention temporary rates and minor clarifications.

SDLT - higher rates for additional dwellings: Transitional rules & the Wales Act 2014

Minor spacing amendments

Relief for transfers involving multiple dwellings: Example 4

This specific example has been corrected with regard to the higher rates treatment.

SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003

Minor spacing and spelling amendment.

SDLT - higher rates for additional dwellings: Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003

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SDLT - higher rates for additional dwellings: Meaning of dwelling - further information

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SDLT - higher rates for additional dwellings: Individuals - purchasing two or more dwellings (2) - Summary of Conditions - Para 6 Sch 4ZA FA2003

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SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003

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SDLT - higher rates for additional dwellings: Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003

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SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

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SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances

.

13 November 2020 published amendments

SDLT - higher rates for additional dwellings: Introduction - Sch4ZA FA2003

slight spacing amendment

SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003

Review of Higher Rates pages and significant changes for clarity.

SDLT - higher rates for additional dwellings: Rates of SDLT which apply to "Higher Rates Transactions" - Para 1(2) Sch 4ZA FA2003

This page has been switched with SDLTM09740 and further minor amendments made in line with temporary rates.

SDLT - higher rates for additional dwellings: Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003

Example added and further detail.

SDLT - higher rates for additional dwellings: Meaning of dwelling - further information

Further detail provided

SDLT - higher rates for additional dwellings: Individuals – summary of Conditions - purchase of a single dwelling - Para 3(1) Sch 4ZA FA2003

Slightly more detail.

SDLT - higher rates for additional dwellings: Contents

Page added

SDLT - higher rates for additional dwellings: Individuals - purchasing two or more dwellings (2) - Summary of Conditions - Para 6 Sch 4ZA FA2003

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SDLT - higher rates for additional dwellings: Condition A - Para 3(2) Sch 4ZA FA2003

Further detail added.

SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003

Minor wording amendments for readability.

SDLT - higher rates for additional dwellings: Condition C - further information

Minor wording amendment for readability.

SDLT - higher rates for additional dwellings: Condition C – partnership interests - Para 14 Sch 4ZA FA2003

Minor spacing amendments.

SDLT - higher rates for additional dwellings: Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003

Minimum spacing changes

SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

Layout and minor readability amendments.

SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT

Readability and spacing amendments.

SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances

Updated in light of new covid legislation

20 October 2020 published amendments

Scope: What is chargeable: Options and rights of pre-emption FA03/S46

Added as a third paragraph "HMRC do not consider that a reservation deposit or similar payment is an option or right of pre-emption."

6 October 2020 published amendments

Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction

added "as any property" between purposes and which in second bullet to help sentence make sense. "Mixed use" changed to "mixed."

7 August 2020 published amendments

Compliance: Introduction, Compliance and Stamp Duty Land Tax

Minor wording amendments to aid understanding.

29 July 2020 published amendments

21 July 2020 published amendments

1 July 2020 published amendments

Processing - what forms to use to notify a land transaction: contents

Added content pages on letters of authority.

3 June 2020 published amendments

SDLT - higher rates for additional dwellings: Contents

Section contents updated with new page added.

1 June 2020 published amendments

Scope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)

Adding that each floor consists of a lockable entrance door from a communal stairwell to confirm that the floor containing enough privacy to be considered a dwelling in their own right.

15 May 2020 published amendments

11 May 2020 published amendments

7 May 2020 published amendments

Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1

Amended some wording and example, including figures.

Scope: what is chargeable: contents

Re-publishing after page added

Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 2

Review date changed

Scope: What is chargeable: Options and rights of pre-emption FA03/S46

Updated for clarity and to confirm HMRC's view that the option take the nature as residential/non-residential property of the underlying property.

30 March 2020 published amendments

Scope: what is chargeable: land transactions: Residential Property – Definitions (2)

Removed last two paragraphs giving basic definition of dwelling. Added new last paragraph with linked to SDLTM00372.

Scope: what is chargeable: land transactions: Residential Property– – Not suitable for use as a dwelling (uninhabitable dwellings)

Removing second paragraph about mobile homes as this has been added to SDLTM00372 now.

Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))

Removed last paragraph related to cases involving bed and breakfast as this has been added now to SDLTM00375.

Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?

Link changed from SDLTM09750 to SDLTM00370.

Relief for transfers involving multiple dwellings: treatment of student accommodation

changed page name from Halls of Residence to Student Accommodation. Removed all content and replaced with link to new content.

SDLT - higher rates for additional dwellings: Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003

Re-write of the page providing more detail.

27 March 2020 published amendments

Scope: what is chargeable: land transactions: Residential Property– – Not suitable for use as a dwelling (uninhabitable dwellings)

Title changed to dwellings 3 to enable an additional page to be added.

Scope: what is chargeable: land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling

Title changed to Dwellings 2 as an additional dwellings page is being added.

Scope: what is chargeable: contents

Pages added and ordered. SDLTM00372, 375,377 and 377A

2 March 2020 published amendments

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: when is a property ‘suitable for use as a dwelling’?

Removed information on page as it was out of date. Have now linked with the new guidance found at SDLTM00360 onwards, which is relevant to this page.

Relief for transfers multiple dwellings: Overview

changed spelling of circumsstances to circumstances.

Relief for transfers involving multiple dwellings: Availability of relief

spelling tranaction to transaction.

18 February 2020 published amendments

Procedure: Duty to deliver a land transaction return FA03/S76: The form

Changed to put new time limit first before old time limit

2019

4 October 2019 published amendments

Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)

Changing "On Foundations" to "On top of Foundations" to improve clarity.

23 September 2019 published amendments

SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

Phrase below removed from conditions (two examples) as not present in statute.

, and provided the couple are still `living together` when the new property is bought.

11 September 2019 published amendments

Procedure: Duty to deliver a land transaction return FA03/S76: The form

Udpated to clarify 14 day period commences on the day after the effective transaction and not on the day of the effective transaction.

24 July 2019 published amendments

Reliefs for transfers involving multiple dwellings: Example 10

futher to further (para1 line3) and SCH22 to SCH6B (para 2 line 1)

15 July 2019 published amendments

SDLT - higher rates for additional dwellings: Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003

Amended "as result of the deceased bequeathing the interest as a specific gift" to "where the personal representative transfers or appropriates the intersest in satisfaction of a bequest of that particular dwelling" to correct interpretation error.

3 July 2019 published amendments

27 June 2019 published amendments

26 June 2019 published amendments

Reliefs: Group, reconstruction or acquisition relief: contents

Added five new pages 23081, 23081a, 23082, 23083 and 23084

25 June 2019 published amendments

Scope: what is chargeable: contents

SDLTM00440 to SDLTM00480 added to index.

13 May 2019 published amendments

Section 75A Finance Act 2003: Introduction and contents

Caveat that guidance is under review added on 13 May 2019

Identifying P: Section 75A (1)(a)

Caveat added to indicate guidance under review on 13 May 2019

Section 75A Finance Act 2003: Section 75A Finance Act 2003: Section 75A Finance Act 2003, Overall approach

Caveat added that guidance is under review on 13 May 2019

Examples of scheme transactions: Section 75A (3)(A)

Caveat added that guidance requires revision on 13 May 2019

The notional land transaction: Section 75A (1)(c)

Caveat that guidance requires revision added 13 May 2019

Section 75A Finance Act 2003, situations where HMRC accept that s.75A is unlikely to apply

Caveat added that guidance requires revision on 13 May 2019

What is not incidental: Section 75B(2)

Caveat added that guidance requires revision 13 May 2019

Section 75A Finance Act 2003, other provisions

Caveat added that guidance requires revision 13 May 2019

23 April 2019 published amendments

Reliefs and Exemptions: Overlap relief: Example 3

arithmetic error corrected - eleven years and six months corrected to ten years and six months at point 1.

17 April 2019 published amendments

SDLT - higher rates for additional dwellings: Meaning of 'main residence'

sentence added to clarify meaning of "owned" with respect to previous main residence

16 April 2019 published amendments

15 April 2019 published amendments

SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

The purchaser’s spouse or civil partner are only taken into account if they are treated as `living together`, TO
A purchaser will qualify as making a disposal where an `old property` was owned and sold by a spouse or civil partner..................

8 April 2019 published amendments

Reliefs: Charities relief: contents

New page added SDLTM26035

27 March 2019 published amendments

25 March 2019 published amendments

5 March 2019 published amendments

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a dwelling? FA03/SCH4A/PARA7

Land that subsists or is to subsist, for the benefit of the dwelling

amended to

Interests in, or rights over, land that subsists or is to subsist, for the benefit of the dwelling

in line with wording of legislation

26 February 2019 published amendments

8 January 2019 published amendments

Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86

Added sentance regarding the changes being made on 1 March 2019

Procedure: Duty to deliver a land transaction return FA03/S76: The form

Sentence added referring to the changes from 1 March 2019

Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Added first paragraph - refers to changes from 1 March 2019

Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved

Addition made referring to the changes from 1 March 2019

Compliance: Interest

Sentence added referring to changes from 1 March 2019

2018

28 December 2018 published amendments

Reliefs: Group, Arrangements

Rewording of the page.

27 December 2018 published amendments

14 December 2018 published amendments

Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86

New bullets points added, plus hyperlinks

Scope: what is chargeable: exempt transactions: general FA03/S49(1)

Added first paragraph

Scope: What is chargeable: Claims for relief

Hyperlinks added, plus last two sentences

Scope: What is chargeable: Pre-Completion Transactions FA03/SCH2A

Re-worded the contacts. Updated the short title

Scope: How much is chargeable: Costs etc not treated as chargeable consideration

changes to the contents

Scope: How much is chargeable: Goodwill

Added a paragraph

Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5

Two new sentences added

Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example

Changes to Example 1

Introduction: Scope of stamp duty land tax on leases

Deleted redundant sentences referring to FA03 and FA07. Enter link to SDLTM17090

Introduction: definitions: leases

Revised sentences in second and fourth paragraphs.
Added link to SDLTM 00320
Deleted reference to Scottish leases

Introduction: definitions: notional leases

Added a couple of links and deleted reference to leases in Scotlans

Chargeable Consideration, Premium, Payments for lease

Clarification and changes to sentence within this section. Added a link to SDLTM14110

Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction

Major changes to the contents of this page

Calculation of stamp duty land tax: Rent: Rate thresholds: Examples

All examples are now on one page

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable

Added sentence referringto variation of index linked rents at bottom of the second paragraph

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate

Add information to the text - last two sentances

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews

Added examples to the page

Miscellaneous Provisions: Substantial performance of an agreement

Information added to text

Relief for transfers involving multiple dwellings: Example 2

Example revised and updated

Relief for transfers involving multiple dwellings: Example 4

Example revised and updated

Reliefs for transfers involving multiple dwellings: Example 5

Examples revised and updated

Relief for transfers involving multiple dwellings: Example 6

Example revised and updated

Reliefs for transfers involving multiple dwellings: Example 7

Example revised and updated

Relief for transfers involving multiple dwellings: Example 8

Examples revised and updated

Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: conditions

Page archived

Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: if the self-assessment may still be amended

Page archived.

Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: mandatory requirement to enquire into the claim

Page archived

Procedure: payment by cheque

Page archived

SDLT - higher rates for additional dwellings: Condition C - further information

Defunct references to `Wales` in `Dwellings outside England and Northern Ireland` removed. Consequential insertion of `or land tax rules` in body of text.

SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals

amended 4/4/18

20 November 2018 published amendments

Paying Legal costs of vendor

Removed the tax calculation

7 November 2018 published amendments

Introduction to Stamp Duty Land Tax (SDLT): Background

Welsh web site added

Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55

Small changes to the sentances

Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)

Added the final sentence

Scope: What is chargeable: Land transactions: Is notification required?

Added two sentences after the bullet points

Scope: what is chargeable: land transactions: is notification required? examples

Added additional information to the examples

Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4

NB sentence added

Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

Final sentence added

Scope: What is chargeable: Options and rights of pre-emption FA03/S46

Changes made to the contents

Seller’s Estate Agent Fees

Removed the breakdown of how the SDLT was calculated

Estate Agent Introductory Fees

How SDLT was calculated has been removed

Sale by Tender Fees

The removal of the SDLT calculation

Auction House Fees

Removal of the SDLT calculation

Finder’s Fee

Removal of the SDLT calculation

Scope: How much is chargeable: fixtures and fittings

Changes made to the contents

Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5

Changes made to examples 2 and 3

Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8

Changes made to the wording

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: purchases of higher threshold interests with other chargeable interests FA03/SCH4A/PARA2

Added final paragraph before the examples and removed reference to 4% in examples 2 and 3

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: exclusions from the higher rate charge

Final sentence in example 2 revised

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: businesses of trading in or redeveloping properties FA03/SCH4A/PARA5

Deletion of 'standard rates' and the inclusion of 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:

'Standard rates' replaced with 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: acquisition for resale as the stock of a property trading business FA03/SCH4A/PARA5

'Standard rate' replaced with 'higher rates for additional dwellings

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: trades involved in making a dwelling available to the public FA03/SCH4A/PARA5B

'standard rates' replaced with 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5C

'standard rates' replaced with 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5D

'standard rates' replaced with 'higher rate s for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: farmhouses FA03/SCH4A/PARA5F

'standard rates' replaced with 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:

'standard rates' replaced with 'higher rates for additional dwellings'

Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: further returns when withdrawal conditions apply FA03/S81

'standard rates' replaced with 'higher rates for additional dwellings'

29 October 2018 published amendments

SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT

Updated due to legislative changes announced at Budget 2018

Reliefs: First Time Buyers

Updated due to legislative changes announced at Budget 2018

25 October 2018 published amendments

SDLT - higher rates for additional dwellings - Condition D - claiming a refund

Updated due to legislative changes announced at Budget 2018

9 October 2018 published amendments

SDLT - higher rates for additional dwellings: Condition C - further information

Defunct references to `Wales` in `Dwellings outside England and Northern Ireland` removed.

7 September 2018 published amendments

SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

Deleted old text on renting while moving home and replaced it with new text and a new heading for easier usage. No change of substance.

17 August 2018 published amendments

Reliefs and exemptions: Overlap relief

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Reliefs and Exemptions: Overlap Relief: Rent taken into account

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Reliefs and exemptions: Overlap relief: Example 1

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Reliefs and exemptions: Overlap relief: Example 2

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Reliefs and exemptions: Overlap relief: Example 3

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Reliefs and exemptions: Overlap relief: Example 4

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Reliefs and exemptions: Overlap relief: Example 5

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Reliefs and exemptions: Sale and leaseback arrangements

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Reliefs and Exemptions: Sale and leaseback arrangements: Example 1

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Reliefs and exemptions: Sale and leaseback arrangements: Example 2

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Reliefs and exemptions: Sale and leaseback arrangements: Example 3

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Miscellaneous provisions: Substantial performance of an agreement for lease or missives

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Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 1

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Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 2

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Miscellaneous provisions: Tenant taking entry before missives have been concluded or formal lease granted

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Miscellaneous provisions: Linked leases: Overview

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Miscellaneous provisions: Linked leases: Successive: Example

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Miscellaneous provisions: Linked leases: Successive: Calculation

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Miscellaneous provisions: Linked leases: Single scheme: Calculation

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Miscellaneous provisions: Linked leases: Single scheme: Example

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Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation

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Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation: Example

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Miscellaneous provisions: Grant of a reversionary lease

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Miscellaneous provisions: Grant of a lease to commence in the future: Example

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Miscellaneous provisions: Lease assignations: treated as a new lease

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Miscellaneous provisions: Lease assignations: treated as a new lease: Example 1

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Miscellaneous provisions: Lease assignations: treated as a new lease: Example 2

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Introduction: Scope of stamp duty land tax on leases: Contents

Links to 17620 and 17625 archived

Introduction: Definitions: Contents

Links to 17635, 17640 and 17645 archived

Introduction: Contents

Links to 17610, 17620 and 17630 archived

Chargeable Consideration: Rent: Contents

Links to 18010 and 18015 archived

Chargeable Consideration: 'Premium' payments: Contents

Links to 18040, 18045, 18048, 18050, 18060 and 18070 archived

Chargeable Consideration: Contents

Links to 18005, 18040, 18050, 18060 and 18070 archived

Notification: Grant of a lease: Contents

Links to 18210, 18215, 18220,18225, 18230, 18235, 18240, 18245 and 18250 archived

Notification: Continuation of a lease by tacit relocation: Contents

Links to 18265, 18270, 18275 and 18280 archived

Notification: Contents

Links to 18205 and 18260 archived

Calculation of stamp duty land tax: Lease premium: Contents

Links to 18410, 18415,18420, 18425, 1843 and18435 archived

Calculation of stamp duty land tax: Rent: Contents

Links to 18450, 18455, 18460, 18465, 18470, 18475, 18480, 18485, 18490, 18495, 18500, 18505, 18510, 18515, 18520, 18525, 18530, 18535, 18540, 18545, 18550, 18555, 18560, 18565, 18570, 18575, 18580, 18585, 18590, 18595, 18600 to 18635 archived

Calculation of stamp duty land tax: Contents

Links to 18405, 18440 and 18445 archived

Term of a lease: Leases for an indefinite term: Contents

Links to 18715 and 18718 archived

Term of a lease: Leases continuing by tacit relocation after initial fixed term: Contents

Links to 18725 and 18728 archived

Term of a lease: Lease extensions and variations, continuing by tacit relocation etc: Contents

Links to 18745, 18748, 18750,18755, 18760, 18765 and 18770 archived

Surrender/Renunciation of leases: Contents

Links to 18780, 18785, 18790, 18795, 18800, 18805 and 18810 archived

Term of a lease: Contents

Links to 18710, 18720, 18730, 18735, 18740 and 18775 archived

Variation of leases: Increasing rent in the first five years: Contents

Links to 19015, 19018 and 19020 archived

Variation of leases: Minute of extension and variation: Contents

Links to 19030, 19035 and 19038 archived

Variation of leases: Reducing the rent payable: Contents

Links to 19045, 19048 and 19450 archived

Variation of leases: Reducing the term: Contents

Links to 19060 and 19065 archived

Variation of leases: Contents

Links to 19010, 19025, 19040 and 19055 archived

Reliefs and exemptions: Overlap relief: Contents

Links to 19310, 19311, 19315, 19320, 19325, 19330 and 19335 archived

Reliefs and exemptions: Contents

Links to 19305, 19340, 19341, 19342 and 19343 archived

Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Contents

Links to 19610, 19615 and 19620 archived

Miscellaneous provisions: Linked leases: Contents

Links to 19635, 19640, 19745, 19650, 19655, 19660 and 19665 archived

Miscellaneous provisions: Grant of a reversionary lease: Contents

Links to 19672 and 19674 archived

Miscellaneous provisions: Lease Assignations: treated as a new lease: Contents

Links to 19680, 19685 and 19690 archived

Miscellaneous provisions: Contents

Links to 19605, 19625, 19630, 19670 and 19675 archived

16 August 2018 published amendments

Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Review of estimate

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Rent reviews

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 3

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Turnover leases

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Index linking

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Royal payments, extraction of mineral rights etc.

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 1

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 2

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 3

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 4

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 5

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 6

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 7

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 8

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 9

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 10

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Calculation of stamp duty land tax: Rent: Abnormal rent increases

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Calculation of stamp duty land tax: Rent: Abnormal rent increases: Example

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Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation

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Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation: Example

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Term of a lease: Leases for a fixed term

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Term of a lease: Leases for an indefinite term: Definition

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Term of a lease: Leases for an indefinite term: Initial treatment

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Term of a lease: Leases continuing by tacit relocation after initial fixed term

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Term of a lease: Leases continuing by tacit relocation after initial fixed term: Example 1

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Term of a lease: Treatment of indefinite term leases continuing

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Term of a lease: Break and irritancy clauses and options to renew

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Term of a lease: Lease extensions and variations, continuing by tacit relocation etc.

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Term of a lease: Continuation by tacit relocation

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Term of a lease: Backdated lease granted after lease has continued by tacit relocation

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Term of a lease: Minute of variation to extend the term of a lease

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Term of a lease: Minute of variation to extend the term of a lease: Example 1

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Term of a lease: Minute of variation to extend the term of a lease: Example 2

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Term of a lease: Missives to enter into minute of variation to extend the term of a lease

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Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent

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Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 1

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Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/ or increase the rent: Example 2

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Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 3

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Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 4

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Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 5

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Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 6

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Variation of leases: Increasing rent in the first five years

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Variation of leases: Increasing rent in the first five years: Example 1

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Variation of leases: Increasing rent in the first five years: Example 2

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Variation of leases: Minute of extension and variation

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Variation of leases: Minute of extension and variation: Example 1

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Variation of leases: Minute of extension and variation: Example 2

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Variation of leases: Reducing the rent payable

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Variation of leases: Reducing the rent payable: Example 1

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Variation of leases: Reducing the rent payable: Example 2

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Variation of leases: Reducing the term

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Variation of leases: Reducing the term: Example

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15 August 2018 published amendments

Introduction: Scope of manual

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Introduction: Scope of stamp duty land tax on leases

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Introduction: Scope of stamp duty land tax on leases: Pre-implementation leases

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Introduction: Definitions: Leases

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Introduction: Definitions: Agreements for lease and missives of let

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Introduction: Definitions: Notional leases

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Chargeable Consideration: Rent

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Chargeable Consideration: Rent: Inclusive of services etc.

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Chargeable Consideration: 'Premium' payments for lease

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Chargeable Consideration: ' Premium' payments for lease: Reverse premiums

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Chargeable Consideration: Deposit and loan arrangements

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Chargeable Consideration: Tenant's obligations

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Chargeable Consideration: Renunciation/ Surrender of a lease

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Notification: Grant of a lease

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Notification: Grant of a lease: Example 1

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Notification: Grant of a lease: Example 2

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Notification: Grant of a lease: Example 3

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Notification: Grant of a lease: Example 4

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Notification: Grant of a lease: Example 4a

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Notification: Grant of a lease: Example 5

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Notification: Grant of a lease: Example 7

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Notification: Grant of a lease: Example 6

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Notification: Continuation of a lease by tacit relocation

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Notification: Continuation of a lease by tacit relocation: Example 1

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Notification: Continuation of lease by tacit relocation: Example 2

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Notification: Continuation of a lease by tacit relocation: Example 3

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Calculation of stamp duty land tax: Lease premium

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4

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Calculation of stamp duty land tax: Deposit and loan arrangements

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Calculation of stamp duty land tax: Rent

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Calculation of stamp duty land tax: Rent: Net present value

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Calculation of stamp duty land tax: Net present value: Example of manual calculation

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Calculation of stamp duty land tax: Rent: Term includes part year

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Calculation of stamp duty land tax: Rent: Rent thresholds

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 1

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 3

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 4

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 5

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Calculation of stamp duty land tax: Rent: Rent thresholds: Example 6

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV

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Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 1

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Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 2

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable

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Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: property rental businesses FA03/SCH4A/PARA5

Correction

The sentence `Instead, SDLT will be charged at the standard rates` has been deleted and replaced by `Instead, SDLT will be charged at the higher rates – see SDLTM09835 for more information on companies and the higher rates.

14 August 2018 published amendments

SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003

Examples 1 and 2 removed and replaced with examples 3 and 4.

24 July 2018 published amendments

SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT

content updated to cover refund claim period

SDLT - higher rates for additional dwellings: Contents

new pages added SDLTM09764 and SDLTM09797 to cover content formerly in 09815 and 09820

SDLT - higher rates for additional dwellings - Condition D - claiming a refund

advice on refund claim time limit added

23 July 2018 published amendments

SDLT - higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

Old material moved to SDLTM09820, SDLTM09767 and SDLTM09796 and replaced by new material as shown

SDLT - higher rates for additional dwellings - individuals - purchasing without your spouse or civil partner - Para 9 and 9A Sch4ZA FA2003

`From the 22 November 2017 - transfers of interests between spouses and civil partners` stuff reverted to earlier content

16 July 2018 published amendments

SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003

Amended to reflect outcome of discussion with STPG

SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT

updated to reflect outcome of review with STPG

SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003

`on the effective date of purchase [see SDLTM07600 for meaning of `effective date`],` substituted for `at the end of the day`

SDLT - higher rates for additional dwellings: Condition C - general

Example added from old PDF guidance

SDLT - higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

Content covering `Interests treated as being owned by an individual, bare trusts, minors subject to the Mental Health Acts` moved to SDLTM09815. Material from paras 3.43A-3.45 of the PDF added to complete the explanations re marriage, etc.

13 July 2018 published amendments

11 July 2018 published amendments

Introduction: Scope of the manual

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Chargeable Consideration: Rent: Inclusive of services etc: Example 1

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Chargeable Consideration: Rent: Inclusive of services etc: Example 2

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Chargeable Consideration: Rent: Inclusive of services etc: Example 3

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Chargeable Consideration: Rent: Inclusive of services etc: Example 4

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Notification: Grant of a lease: Example 1

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Notification: Grant of a lease: Example 2

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Notification: Grant of a lease: Example 3

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Notification: Grant of a lease: Example 4

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Notification: Grant of a lease: Example 5

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Notification: Grant of a lease: Example 6

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Notification: Continuation of a lease: Example 1

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Notification: Continuation of a lease: Example 2

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Notification: Continuation of a lease: Example 3

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Lease premium

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3

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Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4

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Calculation of stamp duty land tax: Deposit & loan arrangements

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Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1

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Calculation of stamp duty land tax: Deposit & loan arrangements: Example 2

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Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3

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Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4

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Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2

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Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3

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Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4

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Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5

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Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1

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Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2

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Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1

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Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

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Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 3

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Term of a lease: Holding over

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Variation of leases: Reducing the rent payable: Example 1

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Variation of leases: Reducing the rent payable: Example 2

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Reliefs and Exemptions: Sale and leaseback arrangements: Example

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Reliefs and Exemptions: Sale and leaseback arrangements: Example

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Reliefs and Exemptions: Sale and leaseback arrangements: Example

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Miscellaneous Provisions: Substantial performance of an agreement: Example 1

Text updated

Miscellaneous Provisions: Substantial performance of an agreement: Example 2

Information updated

Miscellaneous Provisions: Grant of a reversionary lease: Example

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Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples

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Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2

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Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Example 2

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Introduction: Contents

Links to SDLTM 10010 archived

Notification: Grant of a lease: Contents

Links to the following pages have been archived
SDLTM 12015
SDLTM 12020
SDLTM 12025
SDLTM 12030
SDLTM 12035
SDLTM 12040

Notification: Continuation of a lease: Contents

Links to the following pages have been archived
SDLTM 12055
SDLTM 12060
SDLTM 12065

Calculation of Stamp Duty Land Tax: lease premium: contents

Links to the following pages have been archived
SDLTM 13012
SDLTM 13015
SDLTM 13020
SDLTM 13025
SDLTM 13030
SDLTM 13035

Calculation of stamp duty land tax: Deposit & loan arrangements: Contents

Links to the following ages have been archived
SDLTM 13040
SDLTM 13045
SDLTM 13050
SDLTM 13055
SDLTM 13060

Calculation of stamp duty land tax: Contents

Links to SDLTM 13038 archived

Calculation of stamp duty land tax: Rent: Contents

Links to the following pages have been archived
SDLTM 13110
SDLTM 13115
SDLTM 13120
SDLTM 13125
SDLTM 13130
SDLTM 13140
SDLTM 13145
SDLTM 13170
SDLTM 13175
SDLTM 13180

Term of a lease: Contents

Links to SDLTM 14100 archived

Variation of leases: Variation of a lease to reduce the rent payable: Contents

Links to the following pages have been archived
SDLTM 15025
SDLTM 15030

Reliefs and Exemptions: Contents

Links to the following pages have been archived
SDLTM 16041
SDLTM 16042
SDLTM 16043

Miscellaneous Provisions: Grant of a reversionary lease: Contents

Links to SDLTM 17075 archived

Miscellaneous Provisions: Lease Assignments: Treated as new lease: Contents

Links to the following pages have been archived
SDLTM 17095
SDLTM 17100

Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: contents

Links to SDLTM 17120 archived

28 June 2018 published amendments

27 June 2018 published amendments

25 June 2018 published amendments

21 June 2018 published amendments

Chargeable Consideration: Rent: Inclusive of services etc

Change to parts of the contents

Chargeable Consideration: Surrender of a lease

Added final paragraph and mended broken link

19 June 2018 published amendments

Introduction: Contents

Archive reason text added

30 May 2018 published amendments

Introduction: definitions: tenancy at will

Removed ''those provisions merely serve to put beyond doubt that'' from the sentence in the fourth paragraph

17 April 2018 published amendments

16 April 2018 published amendments

Chargeable Consideration: Rent

Sentence added to clarify definition of SDLT

Chargeable Consideration: Rent: Inclusive of services etc

added wording to the first sentence, also added four examples

Notification: Grant of a lease

Examples have been added to the main page.

Notification: Continuation of a lease

Examples added to this page

Lease premium

Out of date information

5 April 2018 published amendments

Chargeable Consideration: Deposit and loan arrangements

Made final sentence clearer and deleted reference to SDLTM13040
Added 4 examples, transferred from SDLT13040

Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8

Changes to the dates in the example and updated the hyperlink

Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9

Dates changed and hyperlink undated

Term of a lease: Leases treated as continuing after a fixed term

Formatting changes and undated the hyperlink.
Changes to sentences in fourth and fifth paragraphs

Term of a lease: Leases treated as continuing after a fixed term: Example 1

Formatting changes
Updated the hyperlink
Changes to the end sentence on the third and fourth paragraphs

Term of a lease: Lease extensions, re-grants, surrenders etc.

Formatting changes and final sentence extended.

Variation of leases: increasing rent in the first five years

Deleted bullet point referring to pre SDLT leases post 2008

Miscellaneous Provisions: Linked leases: Overview

Deletion of bullet point referring to abnormal increases in rent

SDLT - higher rates for additional dwellings: Claiming a refund

page archived

Miscellaneous Provisions: 'Rent’ payable for a period before grant

Changes to some of the contents

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews

Examples added to this page

20 March 2018 published amendments

13 March 2018 published amendments

Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases

Deletion of sentence which is no longer relevant

Chargeable Consideration: Tenant's obligations

Removal on out of date information

2017

23 November 2017 published amendments

Reliefs: First Time Buyers

Providing information to show the pages have now been archived

15 August 2017 published amendments

14 July 2017 published amendments

Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6

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Scope: what is chargeable: contents

Links to SDLTM00370 - Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6 archived