Policy papers and consultations

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.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Stamp Duty Land Tax — acquisitions by registered social landlords and public bodies

  Who is likely to be affected Registered providers of social housing where…

• Draft legislation — Stamp Duty Land Tax on purchases by Public Bodies (accessible version)

  1. 1. Purchases by public bodies not to be subject to special 15% rate of…

• Draft legislation — Stamp Duty Land Tax exemption (accessible version)

  1. Exemption from SDLT: registered providers of social housing etc (1)…

We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Capital Gains Tax rate on disposals of residential property from 6 April 2024

  Who is likely to be affected Individuals, trustees and personal…

This measure is about changes being made to the rules for claiming Stamp Duty Land Tax First-time Buyers’ Relief.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information and impact note explains that Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of 2 or…

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.

• From: HM Revenue & Customs
• Updated: 22 November 2023

These measures introduce tax reliefs and exemptions in connection with the Homes for Ukraine Schemes.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.

• From: HM Revenue & Customs
• Updated: 28 November 2022

This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.

• From: HM Revenue & Customs
• Updated: 23 September 2022

At the Growth Plan statement on Friday 23 September 2022 the Chancellor announced changes to the Stamp Duty Land Tax in England and Northern Ireland.

• From: HM Treasury
• Updated: 23 September 2022

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).

• From: HM Revenue & Customs
• Updated: 24 June 2022

HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.

• From: HM Revenue & Customs
• Updated: 24 June 2022

This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.

• From: HM Revenue & Customs
• Updated: 7 December 2021

We are seeking views on the taxation of securitisation companies and on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.

• From: HM Revenue & Customs and 1 others
• Updated: 30 November 2021

This Tax Information and Impact Note sets out a new HM Treasury power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to securitisation and insurance-linked securities arrangements.

• From: HM Revenue & Customs
• Updated: 27 October 2021

This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.

• From: HM Revenue & Customs
• Updated: 25 March 2021

This tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.

• From: HM Revenue & Customs
• Updated: 3 March 2021

We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Norther…

• From: HM Revenue & Customs
• Updated: 26 October 2020

This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.

• From: HM Revenue & Customs
• Updated: 29 July 2020