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HMRC internal manual

Stamp Duty Land Tax Manual

Updates: Stamp Duty Land Tax Manual

2017

published amendments

Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
Hyperink updated
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Hyperlink to rates and thresholds updated.

published amendments

Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
Change reference from UK to England, Wales and Northern Ireland Deleted inappropriate use of England, Wales and Northern Ireland in sentance referring to Chargable interest Deleted Chargeable interest in Scotland - title and bullet points
Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
Delete the word 'the'
Changed from United Kingdom to England, Wales and Northern Ireland
Introduction to Stamp Duty Land Tax (SDLT): Background
Change from United Kingdom to England, Wales and Northern Ireland
Introduction to Stamp Duty Land Tax (SDLT): Nature of guidance and contact details
Name of team amended to reflect the correct name.

published amendments

Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
Mending broken links
Mending broken link
Reliefs: Group Tax Bulletin article: Contents
Trying again to make the hyperlink work
Trying again to make the hyperlink work
Broken link mended
Missing link now attached
Out of date link amended
Scope: How much is chargeable: Goodwill
Change link address to show correct details
Broken link to the Capital Gains Manual mended

published amendments

Compliance: Penalties and Interest
Old links - Old link is CH80000 Compliance Handbook New link should be http://internal.active.hmrci/manual/compliance-handbook/ch80000
Compliance: Introduction: Interest and penalties
Old link - Old link is CH80000 Compliance Handbook New link should be http://internal.active.hmrci/manual/compliance-handbook/ch80000
Compliance: Introduction, Compliance and Stamp Duty Land Tax
Old link - Old link is Appeal Review and Tribunals (ARTG) New link should be http://internal.active.hmrci/manual/appeals-reviews-and-tribunals-guidance
Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
Old link changed from Old link ARTG2140 New link should be http://internal.active.hmrci/manual/appeals-reviews-and-tribunals-guidance/artg2140
Reliefs: Group Tax Bulletin article: Contents
Old link www.opsi.gov.uk/acts2003/30014-t.htm#sch7pt1 New link should be http://www.legislation.gov.uk/ukpga/2003/14/part/4/crossheading/reliefs SP3/98 link not attached, should be http://internal.active.hmrci/manual/stamp-taxes-share
Scope: How much is chargeable: Goodwill
Out of date link changed from Capital Gains Manual to proper hyperlink
Out of date link changed from Capital Gains Manual to proper hyperlink

published amendments

Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A
Delete reference to Scotland - change in legislation
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
Scope: what is chargeable: land transactions: is notification required? examples
added the words - only residential - to example 3
Scope: What is chargeable: Land transactions: Exempt interests FA03/S48(2)
Deleted mention of Scotland - as no longer applicable
Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
Re worded Example 1 and revised the example details on example 2
Introduction to Stamp Duty Land Tax (SDLT): Contents
Unlinked link in GOV.UK
Introduction to Stamp Duty Land Tax (SDLT): The tax - FA03/S42
Missing address from GOV.UK page

published amendments

Guidance - Chargeable Consideration and Fees
Change UK to reflect Scotland no longer part of the SDLT. Deleted an unnecessary sentence.
Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4
Deleted unnecessary SDLT acronym
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Examples
Made alterations to some of the sentences to improve the contents
Introduction to Stamp Duty Land Tax (SDLT): The tax - FA03/S42
Internal links replaced

published amendments

Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
Change the word they to the tenant in the 3rd para
Processing - what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, local authority number
Bath and North East Somerset missing from list

published amendments

Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
Web address linked - no change to text
Reliefs: Charities relief: Detailed rules to qualify for the relief FA03/SCH8/PARA1
Updated links to GOV.UK site. No change to text.
Introduction to Stamp Duty Land Tax (SDLT): Contents
Link to Scottish Govt site refreshed. No change to text.
Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85
Link to Scottish Govt site refreshed. No change to text.

published amendments

Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
Reviewed no action required - new review date set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
Reviewed no action required - new review date set
Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
Removal on a non working SDLTM link
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
Reviewed no action required - new review date set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: What is substantial performance FA03/S44(5)
Reviewed no action required - new review date set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
Slight changes to the 4 paragraph, deleting mention of Netherton. Have also delete the mention of Birmingham as in Birmingham Stamp Office
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
Reviewed no action required - new review date set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance FA03/S44: General guidance
Reviewed no action required - new review date set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119
Reviewed no action required - new review date set
Scope: who is chargeable: joint purchasers
changes to format - new review date set
Scope: Who is chargeable
Reviewed no action required - new review date set
Scope: who is chargeable: general FA03/S43
Reviewed no action required - new review date set
Scope: How much is chargeable: When the transaction involves connected companies FA03/S53
Reviewed no action required - new review date set
Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)
Reviewed no action required - new review date set
Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)
Reviewed no action required - new review date set
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Interaction with FA03/SCH10
Reviewed no action required - new review date set
Scope: How much is chargeable: Annuities as consideration: General FA03/S52
Reviewed no action required - new review date set
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required
Reviewed no action required - new review date set
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example
Reviewed no action required - new review date set
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General
Amended spelling
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Definitions FA03/S51(3)
Changed the formatting of the bullet points
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51
Reviewed no action required - new review date set
Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51(2): Example
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Definition of a major interest in land
Removed the sentence referring to Scotland
Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4
Reviewed no action required - new review date set
Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts
Reviewed contents, no changes needed - new review date set
Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up - loan from shareowners
Changed format of sentence
Amended the format of a sentence - made bold
Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8
Reviewed no action required - new review date set
Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6
Delete sentence referring to Scotland
Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
Reviewed, no amendments required - new review date set
Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
SDLTM link mended
Scope: How much is chargeable: Sale of land with associated construction, &c, contract
Reviewed no action required - new review date set
Scope: How much is chargeable: Goodwill
Checked web addresses - no changes made - new review date set
Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3
Reviewed no action required - new review date set
Removed comments box. No change to text
Scope: How much is chargeable: Fixtures and fittings
Deletion of reference to Scotland and SDLT implication
Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4
Remove reference to Scotland
Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
Made some alterations to formatting of heading
Scope: How much is chargeable: Costs etc not treated as chargeable consideration
Reviewed no action required - new review date set
Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5
Reviewed no action required - new review date set
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
Reviewed no action required - new review date set
Scope: What is chargeable: Contract and conveyance: Contract and later conveyance
Reviewed no action required - new review date set
Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44
Reviewed no action required - new review date set
Scope: What is chargeable: Contract and conveyance: Conditional contracts
Reviewed no action required - new review date set
Scope: What is chargeable: Contract and conveyance: General FA03/S44
Reviewed no action required - new review date set
Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
Reviewed no action required - new review date set
Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
Reviewed no action required - new review date set
Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1
Reviewed no action required - new review date set
Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
Reviewed no action required - new review date set
Scope: what is chargeable: exempt transactions: general FA03/S49(1)
Reviewed no action required - new review date set
Scope: what is chargeable: land transactions: definition of non-residential property FA03/S116
Added web link to FA03/S116
Scope: what is chargeable: land transactions: is notification required? examples
Delete unnecessary text in example 2
Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
Reviewed no action required - new review date set
Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A
Reviewed no action required - new review date set
Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
Reviewed no action required - new review date set
Scope: What is chargeable: Land transactions: Method of acquisition unimportant FA03/S43(2)
Reviewed no action required - new review date set
Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
Corrected web address so that it links to gov.uk version. Two year review date set
Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
Two year review set
Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43
Contents reviewed - no changes needed - two year review has been set
Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
Contents reviewed - no changes needed - two year review has been set
Scope
Corrected web address so that it links to gov.uk version. two year review date set
Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
Removed old web link
Corrected web address so that it links to gov.uk version. Review date for two years
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Deleted duplication of words - is entirely residential (see SDLTM00365) or
Introduction to Stamp Duty Land Tax (SDLT): The tax - FA03/S42
Corrected web address so that it links to gov.uk version
Introduction to Stamp Duty Land Tax (SDLT): Background
Corrected web address so that it links to gov.uk version

published amendments

Reliefs: disadvantaged areas relief: contents
Links to Relief: disadvantaged area relief: contents and pages archived - SDLTM20050 to SDLTM20110
Miscellaneous Provisions: Withdrawal of a notice to quit or break notice
Small change made to final sentence
Miscellaneous Provisions: Substantial performance of an agreement: Example 2
Small change required in last sentence of first paragraph. New review date set
Miscellaneous Provisions: Substantial performance of an agreement: Example 1
Slight amendment needed in final sentence. Two year review set
Miscellaneous Provisions: Substantial performance of an agreement
Contents reviewed - no changes needed - all links checked - two year review has been set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)
Contents reviewed - no changes needed - two year review has been set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Conditional contracts
Contents reviewed - no changes needed - two year review has been set
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)
Contents reviewed - no changes needed - two year review has been set

published amendments

Reliefs and Exemptions: Sale and leaseback arrangements: Example
Changed review date.

published amendments

Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119
Added missing hyperlink

published amendments

Reliefs: Certain acquisitions of residential property
Grammar errors corrected

published amendments

Procedure: Duty to deliver a land transaction return FA03/S76: The form
Change of address
Procedure: Completion following Substantial Performance of agreement for lease
Change of address

published amendments

Reliefs
Reviewed no action required - new review date set
Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts
Reviewed no action required - new review date set
Reliefs: Arrangements involving public or educational bodies
Reviewed no action required - new review date set
Reliefs: Acquisition by bodies established for national purposes
Simple formatting change to first sentance
Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies
One formatting change to the first sentance
Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies
Slight formatting changes made to seven sentances
Reliefs: Incorporation of limited liability partnerships
Removal of an unnecessary bullet point
Reliefs: Demutualisation of building society
Formatting changes to four sentances
Reliefs: Demutualisation of insurance company
Formatting changes to three sentances
Reliefs: Certain acquisitions of residential property
Formatting changes to nine sentances
Reliefs: Certain acquisitions of residential property
Formatting changes to seven sentances
Reliefs: Certain acquisitions of residential property
Formatting changes to four sentances
Reliefs: Certain acquisitions of residential property
Reviewed no action required - new review date set
Reliefs: Sovereign Bodies and International Organisations
Reviewed no action required - new review date set
Reliefs: Diplomatic premises
Spelling amended in final sentance
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set
Reliefs
Reviewed no action required - new review date set

published amendments

Zero carbon homes relief
Updated title, no change to text

published amendments

Reliefs: First Time Buyers: contents
Links to 29810, 29820, 29830, 29840, 29850 and 29860 archived
Reliefs: First Time Buyers - Circumstances where we consider that the relief can not be properly claimed
Archiving reason text added
Reliefs: First Time Buyers - Circumstances where we consider that the relief can be claimed
Archiving reason text added
Reliefs: First Time Buyers - Other reliefs
Archiving reason text added
Reliefs: First Time Buyers - The purchaser
Archiving reason text added
Reliefs: First Time Buyers - Conditions applying to the land
Archiving reason text added
Reliefs: First Time Buyers - General overview: FA03/S57AA/S73CA
Archiving reason text added

published amendments

Reliefs: First Time Buyers: contents
Providing information to show the pages have now been archived

2018

published amendments

Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80
Hyperlink addedd
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
Hyperlink added
Overpayment relief: Claims
Hyperlink added, old address deleted
Application: Partnerships - Partnerships: FA03/SCH15
Hyperlink added
Introduction to Stamp Duty Land Tax (SDLT): Nature of guidance and contact details
Hyperlink added

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: further returns when withdrawal conditions apply FA03/S81
hyperlink added for address
Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
hyperlink added for the address
Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases
Hyperlink set to the current address
Procedure: Completion following Substantial Performance of agreement for sale
Hyperlink added to correct address
Procedure: Notification of additional events taking place
Hyperlink added
Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services
Added hyperlink to correct address page
Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made
Updated hyperlink to correct address

published amendments

Miscellaneous Provisions: Linked leases: Single scheme: Calculation
Mended link
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
Mended link

published amendments

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
Deletion of out of date information
Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation
Added reference to legislation
Chargeable Consideration: Tenant's obligations
Removal on out of date information
Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases
Deletion of sentence which is no longer relevant

published amendments

SDLT - higher rates for additional dwellings: Condition B
republished
SDLT - higher rates for additional dwellings: Contents
Text removed
removed duplicate page from menu
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
Added SDLTM09730 SDLT - higher rates for additional dwellings: Contents to menu

published amendments

Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
Changes to dates in the example and revised the website
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 5
Change to the date in the example
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4
change to date in the example
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
Dates changed in the example
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
Dates in the example have been changes and the web address has been updated
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
Changes to the dates in the first sentence
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
Changed 1% to X%
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
Change to the web address
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
Added final sentence
Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2
Changes made to the dates in the example.
Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
Change dates in the example and updated the website link.
Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation
Formatting changes only
Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
Final sentence added
Calculation of stamp duty land tax: Rent
Minor change to first sentence
Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
Major changes to the contents of this page
Chargeable Consideration, Premium, Payments for lease
Clarification and changes to sentence within this section. Added a link to SDLTM14110
Introduction: definitions: agreements for lease
Inclusion of references to FA03
Introduction: Scope of stamp duty land tax on leases
Deleted redundant sentences referring to FA03 and FA07. Enter link to SDLTM17090

published amendments

Introduction: definitions: notional leases
Added a couple of links and deleted reference to leases in Scotlans
Introduction: definitions: leases
Revised sentences in second and fourth paragraphs. Added link to SDLTM 00320 Deleted reference to Scottish leases

published amendments

SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals
amended 4/4/18
no change on 4/4/18
SDLT - higher rates for additional dwellings: Condition D - further examples
amended 4/4/18
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition D - general
amended 4/4/18
amended 4/4/18
SDLT - higher rates for additional dwellings: Transitional rules & the Wales Act 2014
amended 4/4/18
no change made 4/4/18
SDLT - higher rates for additional dwellings: Joint purchasers, Married Couples and Civil Partners, Divorce and Civil Partnership dissolution, Children subject to Mental Capacity Acts – Special rules
amended 4/4/18
SDLT - higher rates for additional dwellings: Meaning of 'main residence'
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition D - further information
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition C – interests inherited in the last three years
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition C - general
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition B
amended 7/4/18
SDLT - higher rates for additional dwellings: Individuals – purchasing two or more dwellings
amended 4/4/18
SDLT - higher rates for additional dwellings: Meaning of 'dwelling' - general
amended 4/4/18
SDLT - higher rates for additional dwellings: When the higher rates will not apply
amended 4/4/18
SDLT - higher rates for additional dwellings - what the higher rates are and what they apply to
amended 4/4/18
SDLT - higher rates for additional dwellings: Introduction
Amended 4/4/18

published amendments

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
Examples added to this page
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant
Changes to some of the contents
SDLT - higher rates for additional dwellings: Joint purchasers, Married Couples and Civil Partners, Divorce and Civil Partnership dissolution, Children subject to Mental Capacity Acts – Special rules
typo correction
SDLT - higher rates for additional dwellings: Condition C - further information
typo correction
SDLT - higher rates for additional dwellings: Individuals – purchasing two or more dwellings
heading correction
Miscellaneous Provisions: Surrender and regrant of a lease
Small formatting changes
Miscellaneous Provisions: Linked leases: Overview
Deletion of bullet point referring to abnormal increases in rent
Miscellaneous Provisions: Withdrawal of a notice to quit or break notice
Small formatting changes made
Miscellaneous Provisions: Substantial performance of an agreement: Example 1
Dates changed in the example
Reliefs and Exemptions: Overlap relief: Example 5
Dates changed in the example
Reliefs and Exemptions: Overlap relief: Example 3
Changes to dates and formatting
Reliefs and Exemptions: Overlap relief: Example 2
Changed layout and dates of the example
Reliefs and Exemptions: Overlap relief: Example 1
Up dated the dates in the example
Variation of leases: increasing rent in the first five years
Deleted bullet point referring to pre SDLT leases post 2008
Term of a lease: Extending the term of a lease
Formatting change only
Term of a lease: Backdated lease granted after holding over
Formatting change only
Term of a lease: Lease extensions, re-grants, surrenders etc.
Formatting changes and final sentence extended.
Term of a lease: Break and forfeiture clauses and options to renew
Formatting changes only
Treatment of continuing indefinite term leases: Example
Formatting changes only
Treatment of continuing indefinite term leases
Formatting changes and updating the hyperlink
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: 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 for an indefinite term: Initial treatment
Small formatting changes made
Term of a lease: Leases for an indefinite term: Definition
Small grammatically changes made
Term of a lease: Leases for a fixed term: Definition
Hyperlinks undated
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
Dates changed and hyperlink undated
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 7
Undated the hyperlink
Chargeable Consideration: Deposit and loan arrangements
Made final sentence clearer and deleted reference to SDLTM13040 Added 4 examples, transferred from SDLT13040

published amendments

SDLT - higher rates for additional dwellings: Individuals – purchasing two or more dwellings
fixed typo in short title
enlivened links
SDLT - higher rates for additional dwellings: Contents
reordering
INSERTED LINK TO SDLTM09809
SDLT - higher rates for additional dwellings: Condition D - further examples
link enlivened
links enlivened
SDLT - higher rates for additional dwellings: Condition D - further information
link enlivened
SDLT - higher rates for additional dwellings: Joint purchasers, Married Couples and Civil Partners, Divorce and Civil Partnership dissolution, Children subject to Mental Capacity Acts – Special rules
link enlivened
SDLT - higher rates for additional dwellings: Condition D - general
enlivened link
SDLT - higher rates for additional dwellings: Introduction
enlivened links

published amendments

SDLT - higher rates for additional dwellings: Individuals – purchasing two or more dwellings
link corrected
SDLT - higher rates for additional dwellings: Introduction
typo fixed
SDLT - higher rates for additional dwellings - Condition D - claiming a refund
added link to enable `apply for e refund now`
SDLT - higher rates for additional dwellings - what the higher rates are and what they apply to
title tweaked to match `contents`

published amendments

SDLT - higher rates for additional dwellings: Condition D - general
reference to `before` 26 November 2018 corrected to read `on or before`

published amendments

Lease premium
Out of date information
Notification: Continuation of a lease: Example 3
Archiving reason text added
Notification: Continuation of a lease
Examples added to this page
Notification: Continuation of a lease: Example 2
Archiving reason text added
Notification: Continuation of a lease: Example 1
Archiving reason text added
Notification: Grant of a lease
Examples have been added to the main page.
Notification: Grant of a lease: Example 5
Archiving reason text added
Notification: Grant of a lease: Example 4
Archiving reason text added
Notification: Grant of a lease: Example 3
Archiving reason text added
Notification: Grant of a lease: Example 2
Archiving reason text added
Notification: Grant of a lease: Example 1
Clarifying second bullet point Example moved to SDLT12010
Chargeable Consideration: Rent: Inclusive of services etc: Example 1
Archiving reason text added
Chargeable Consideration: Rent: Inclusive of services etc: Example 3
Archiving reason text added
Chargeable Consideration: Rent: Inclusive of services etc: Example 2
The final sentence 'As this has not been done in this case, all the £1,000 is treated as rent.' has been deleted Page archived - example 2 moved to SDLT11015
Chargeable Consideration: Rent: Inclusive of services etc: Example 4
Included wording to the last sentence regarding the apportionment. Example moved to SDLT11015
Chargeable Consideration: Rent: Inclusive of services etc
added wording to the first sentence, also added four examples
Chargeable Consideration: Rent
Sentence added to clarify definition of SDLT

published amendments

Reliefs and Exemptions: Overlap relief: Example 2
Sentence regarding the calculator added
Variation of leases: Reducing the rent payable
Examples added
Variation of leases: Reducing the rent payable: Example 2
Archiving reason text added
Variation of leases: Reducing the rent payable: Example 1
Archiving reason text added
Term of a lease: Holding over
Archiving reason text added
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
Archiving reason text added
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
Archiving reason text added
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: Rent: Variable or uncertain rent: NPV: Example 2
Archiving reason text added
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds: Examples
All examples are now on one page
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
Archiving reason text added
Calculation of stamp duty land tax: Rent: Rate thresholds
Addition details added to non residential table and changes to final part of the narrative
Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
Small amendment to final paragraph

published amendments

Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Example 2
Archiving reason text added
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Examples
Example 2 added
Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples
Archiving reason text added
Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2
Archiving reason text added
Miscellaneous Provisions: Lease Assignments: Treated as new lease
Additional information relating to seeding relief added Examples added
Miscellaneous Provisions: Grant of a reversionary lease: Example
Archiving reason text added
Miscellaneous Provisions: Grant of a reversionary lease
Example added
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Archiving reason text added
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Archiving reason text added
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Archiving reason text added
Reliefs and Exemptions: Sale and leaseback arrangements
Added examples

published amendments

Compliance: contents
Added links to the Welsh Land Transaction Tax (LTT) pages
Processing - what forms to use to notify a land transaction: contents
Added links to the Welsh Land Transaction Tax (LTT) pages.
Procedure: contents
Added links to the Welsh Land Transaction Tax (LTT) pages
Commencement and transitional provisions: contents
Added links to the Welsh Land Transaction Tax (LTT) pages
Application: contents
Added links to the Welsh Land Transaction Tax (LTT) pages
Reliefs: Contents
Added links to the Welsh Land Transaction Tax (LTT) pages.
Lease: contents
Added links to the Welsh Land Transaction Tax (LTT) pages
Scope
Added links to the Welsh Land Transaction Tax (LTT) pages
Introduction to Stamp Duty Land Tax (SDLT): Contents
Added links to the Welsh Land Transaction Tax (LTT) pages

published amendments

Introduction: definitions: tenancy at will
Removed ''those provisions merely serve to put beyond doubt that'' from the sentence in the fourth paragraph

published amendments

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

published amendments

Introduction: Contents
Archive reason text added

published amendments

Chargeable Consideration: Rent: Inclusive of services etc: Example 1
Deleted 'All the' in the last sentence and added 'The'
Chargeable Consideration: Rent: Inclusive of services etc: Example 3
Spacing in between words
Chargeable Consideration, Premium, Payments for lease
Amend title to remove unnecessary hashtags
Notification: Grant of a lease: Example 2
Change to date in example
Notification: Grant of a lease: Example 6
Spacing between words
Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
Changed web link from Stamp Office to Gov.UK
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
Removal of sentence containing out of date information
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
Deletion of sentence which contained out of information.
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
Mended link
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
Mended link
Variation of leases: Reducing the rent payable: Example 1
Updated dates in example
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Incorrect review date put in previously.
Miscellaneous Provisions: Grant of a reversionary lease
Formatting changes only
Miscellaneous Provisions: Grant of a reversionary lease: Example
Formatting changes and revising the dates in the example
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Examples
Changes to the dates in the example