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Stamp Duty Land Tax: temporary reduced rates
Guidance about when the rate of Stamp Duty Land Tax which applies to your purchase has been added.
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Stamp Duty Land Tax rates from 1 December 2003 to 3 December 2014
The Stamp Duty Land Tax rates and thresholds for residential properties from 23 March 2006 to 11 March 2008 have been updated.
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Higher rates of Stamp Duty Land Tax
Guidance about exceptional circumstances has been updated.
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Monthly property transactions completed in the UK with value of £40,000 or above
Updated with provisional data from April 2021
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Stamp Duty Land Tax: technical specifications
SDLT baseline schema: 6.1 has been updated.
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Stamp Duty on land transfers before December 2003
Stock transfer forms stamped under the new Stamp Duty procedures are confirmed to be ‘duly stamped’. Information about the risks of using email and an alternative postal address for notifications has been added.
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Quarterly Stamp Duty Statistics
Publication updated with latest provisional data for 2021 Quarter 1 (January February March).
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Stamp Taxes newsletters
The Stamp Taxes Newsletter for April 2021 has been added.
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Rates of Stamp Duty Land Tax for non-UK residents
Link to Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge added under 'When and how to get a refund' section.
- Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
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Temporary increase to Stamp Duty Land Tax nil rate band for residential properties
Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.
- Reform of the taxation of securitisation companies
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Stamp Duty Land Tax online and paper returns
Information added for non-UK residents about when you may be able to apply for a refund of the 2% surcharge, and how to register land or property with HM Land Registry.
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Stamp Duty Land Tax: corporate bodies
Information added on the 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021.
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How to complete your Stamp Duty Land Tax SDLT1 paper return
Questions 9, 52, 63 and 64 have been amended.
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Stamp Duty Land Tax: relief for first time buyers - guidance note
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Leasehold sales on Stamp Duty Land Tax
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: higher rates on purchases of additional residential properties
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: linked purchases or transfers
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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What to include in a Stamp Duty Land Tax calculation
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: shared ownership property
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: transfer ownership of land or property
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax relief for land or property transactions
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Annual Tax on Enveloped Dwellings
Chargeable amounts for the period 1 April 2021 to 31 March 2022 have been updated.
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Annual Tax on Enveloped Dwellings Returns Notice
The guidance has been updated for qualifying housing co-operatives that can claim relief from the ATED charge for chargeable periods beginning 1 April 2020 onwards.
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Historic chargeable amounts for Annual Tax on Enveloped Dwellings
Chargeable amounts for 1 April 2018 to 31 March 2019 have been added.
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Annual Tax on Enveloped Dwellings: reliefs and exemptions
Information about how to ask for a paper return has been added to the how to claim reliefs section.
- Extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties
- Stamp Duty Land Tax relief for Freeports
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Stamp Duty Land Tax: HM Revenue and Customs compliance checks
The section 'What HMRC check' now includes a link to new guidance on compliance checks for individuals.
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SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007 changes
The Stamp Duty and Stamp Duty Reserve Tax: Intermediary and Stock Lending Reliefs - FA 2007 changes have been update due to Brexit transition.
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HMRC service availability and issues
Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.
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Pay Stamp Duty Land Tax
Cheque payment details updated.
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Authorise HMRC to deal with your agent for Annual Tax on Enveloped Dwellings
The address to send the ATED1 form has been updated.
- Draft legislation: The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
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Work out your rental income when you let property
Guidance has been updated with information on cash basis accounting and how to report taxable profit.
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Stamp Duty Land Tax calculator: service availability and issues
There is no planned downtime. The service is live.
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Annual Tax on Enveloped Dwellings: service availability and issues
Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.
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Find software suppliers for Stamp Duty Land Tax
The Stamp Duty Land Tax: commercial software suppliers list has been updated with 1 addition.
- Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied
- New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives
- New rates of Stamp Duty Land Tax for non-UK residents from 1 April 2021
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Relief from SD when documents effect intra-group transfers of stock or marketable securities
To stop the spread of coronavirus (COVID-19), claims for relief on Stamp Duty should be temporarily sent to HMRC by email.
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Submit your Annual Tax on Enveloped Dwellings return
This page has been updated with information on how long the service will save a draft of your return.
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Annual Tax on Enveloped Dwellings: returns
Sections about other ways to submit return and changes to your return have been updated.
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Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax
Updated following the 2020 Budget.
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Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
The factsheet has been updated for customers who need extra support.
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Stamp Taxes: service availability and issues
Planned downtime that was scheduled from 9pm on 25 November 2019 to 6am on 26 November 2019 has been changed. The service will now be unavailable from 9pm on 26 November 2019 to 6am on 27 November 2019.
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HMRC tools and calculators
The additional threshold has been renamed residence nil rate band (RNRB).
- Annual Tax on Enveloped Dwellings (ATED) forms