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OTS reports on progress with their review on how to reform Stamp Duty to eliminate the need for physical stamping.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.
This Tax Information and Impact Note is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
Guidance for stamp tax on electronic and paper shares. Including an introduction to tax on shares, reliefs, refunds, penalties and how to pay.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
This legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.
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