Stamp duty and other tax on property

Latest documents

• From: HM Revenue & Customs and HM Treasury

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• Monthly property transactions completed in the UK with value of £40,000 or above

  22 September 2020

  Updated with provisional data from August 2020

• Stamp Duty Land Tax calculator: service availability and issues

  10 September 2020

  There is no planned downtime. The service is live.

• Annual Tax on Enveloped Dwellings: service availability and issues

  7 September 2020

  Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.

• Find software suppliers for Stamp Duty Land Tax

  7 September 2020

  The Stamp Duty Land Tax: commercial software suppliers list has been updated with 1 addition.

• Higher rates of Stamp Duty Land Tax

  27 August 2020

  Following the government’s announcement, the higher rates of Stamp Duty Land Tax from 8 July 2020 to 31 March 2021 have been added.

• Quarterly Stamp Duty Statistics

  31 July 2020

  Updated with data for 2020 Quarter 2 (April, May and June).

• Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied

  29 July 2020

• Annual Tax on Enveloped Dwellings

  29 July 2020

  The address for Penalties and appeals has been corrected.

• New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives

  21 July 2020

• New rates of Stamp Duty Land Tax for non-UK residents from 1 April 2021

  21 July 2020

• Stamp Taxes newsletters

  16 July 2020

  The Stamp Taxes Newsletter for July 2020 has been added.

• Temporary increase to Stamp Duty Land Tax nil rate band for residential properties

  10 July 2020

• Stamp Duty Land Tax: relief for first time buyers - guidance note

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax: higher rates on purchases of additional residential properties

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax rates from 1 December 2003 to 3 December 2014

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax: linked purchases or transfers

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Leasehold sales on Stamp Duty Land Tax

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• What to include in a Stamp Duty Land Tax calculation

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax relief for land or property transactions

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax: shared ownership property

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax: transfer ownership of land or property

  8 July 2020

  The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

• Stamp Duty Land Tax: temporary reduced rates

  8 July 2020

• Stamp Duty on land transfers before December 2003

  21 April 2020

  Information added on how to deal with Stamp Duty due to coronavirus (COVID-19).

• Annual Tax on Enveloped Dwellings Returns Notice

  31 March 2020

  The address for sending completed returns to has been updated.

• Relief from SD when documents effect intra-group transfers of stock or marketable securities

  27 March 2020

  To stop the spread of coronavirus (COVID-19), claims for relief on Stamp Duty should be temporarily sent to HMRC by email.

• Stamp Duty Land Tax online and paper returns

  25 March 2020

  In section 'When you amend your return' more information about details you must provide when writing to request a repayment has been added.

• Submit your Annual Tax on Enveloped Dwellings return

  20 March 2020

  This page has been updated with information on how long the service will save a draft of your return.

• Annual Tax on Enveloped Dwellings: returns

  12 March 2020

  Sections about other ways to submit return and changes to your return have been updated.

• Historic chargeable amounts for Annual Tax on Enveloped Dwellings

  12 March 2020

  The chargeable amounts for 1 April 2017 to 31 March 2018 have been added.

• Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax

  11 March 2020

  Updated following the 2020 Budget.

• Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a

  11 February 2020

  The factsheet has been updated for customers who need extra support.

• Stamp Taxes: service availability and issues

  25 November 2019

  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.

• Stamp Duty Land Tax: technical specifications

  22 October 2019

  The latest version of the 'SDLT test case data’ file has been published.

• Pay Stamp Duty Land Tax

  30 September 2019

  Welsh translation has been added.

• HMRC tools and calculators

  5 September 2019

  The additional threshold has been renamed residence nil rate band (RNRB).

• Annual Tax on Enveloped Dwellings (ATED) forms

  9 July 2019

• Stamp Duty Land Tax forms

  9 July 2019

• Shares and assets valuations for tax

  7 May 2019

• Stamp Duty Land Tax: how to appeal against a penalty (SD7)

  2 May 2019

  The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.

• Stamp Duty Land Tax: notice of appeal against a penalty (SDLT46)

  2 May 2019

  The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.

• Pay Annual Tax on Enveloped Dwellings

  5 April 2019

  The guidance has been updated to reflect that ATED-related Capital Gains Tax will no longer apply from 6 April 2019, and any disposal made from this date will be liable to Corporation Tax.

• Capital Gains Tax on high value residential property

  5 April 2019

  The guidance has been updated to reflect that ATED-related Capital Gains Tax will no longer apply from 6 April 2019, the extension of non-resident Capital Gains Tax to include all UK property or land and non-resident companies disposing of UK property or land now being liable to Corporation Tax.

• Quality report: Annual Tax on Enveloped Dwellings (ATED)

  4 April 2019

• Stamp Duty Land Tax: HM Revenue and Customs compliance checks

  1 March 2019

  The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.

• Stamp Duty Land Tax Manual 62047 Schedule

  1 March 2019

  The Schedule for reporting subleases has been updated.

• New stamp duty land tax surcharge for non-UK resident homebuyers to be introduced

  11 February 2019

• HMRC service availability and issues

  4 January 2019

  The Help to Save account service availability and issues page has been added to this collection.

• Stamp Duty Land Tax: corporate bodies

  8 November 2018

  Guidance on residential properties bought by companies has been updated.

• Changes to interest provisions for late payment, repayment and penalties

  29 October 2018

• Changes to the higher rates of Stamp Duty Land Tax for additional dwellings

  29 October 2018