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Stamp duty and other tax on property
Latest documents
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Monthly property transactions completed in the UK with value of £40,000 or above
Updated with provisional data from April 2019
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Shares and assets valuations for tax
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Compliance checks: penalties if you don't file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
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Stamp Duty Land Tax: how to appeal against a penalty (SD7)
The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.
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Stamp Duty Land Tax: notice of appeal against a penalty (SDLT46)
The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.
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Quarterly Stamp Duty Statistics
Updated with data for Quarter 1 2019 (Jan, Feb, Mar) transactions
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Annual Tax on Enveloped Dwellings: service availability and issues
A service issue has been added about a technical difficulties message some users are receiving when submitting a previously saved 2019 to 2020 ATED return.
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Pay Annual Tax on Enveloped Dwellings
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.
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Capital Gains Tax on high value residential property
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.
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Annual Tax on Enveloped Dwellings
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.
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Annual Tax on Enveloped Dwellings Returns Notice
Updated following changes to ATED paper returns.
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Quality report: Annual Tax on Enveloped Dwellings (ATED)
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Stamp Duty Land Tax: HM Revenue and Customs compliance checks
The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.
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Pay Stamp Duty Land Tax
The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.
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Stamp Duty Land Tax Manual 62047 Schedule
The Schedule for reporting subleases has been updated.
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Stamp Duty Land Tax online and paper returns
The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.
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Stamp Duty Land Tax: technical specifications
The latest versions of the SDLT baseline Schema, business rules and response messages have been added.
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Find software suppliers for Stamp Duty Land Tax
The phone number for InfoTrack Limited has been changed to 0207 186 8090.
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New stamp duty land tax surcharge for non-UK resident homebuyers to be introduced
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Historic chargeable amounts for Annual Tax on Enveloped Dwellings
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Higher rates of Stamp Duty Land Tax
Guidance on when and how you can get a refund has been updated to include information on properties sold before 28 October 2018 and properties sold after 29 October 2018.
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HMRC service availability and issues
The Help to Save account service availability and issues page has been added to this collection.
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HMRC calculators and tools
Removed the bereavement guide link as it has been replaced.
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Stamp Duty Land Tax: relief for land or property transactions
Information about first time buyers of shared ownership properties has been added.
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Stamp Duty Land Tax: relief for first time buyers - guidance note
Question 21 in the 'Questions and Answers' section of the attachment has been updated.
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Stamp Taxes: service availability and issues
Downtime previously planned for 17 and 18 November will now take place on 24 and 25 November.
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Stamp Duty Land Tax calculator: service availability and issues
Service issue for Thursday 8 November 2018 from 6pm to 11pm has been added.
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Stamp Duty Land Tax: corporate bodies
Guidance on residential properties bought by companies has been updated.
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Stamp Duty Land Tax rates from 1 December 2003 to 3 December 2014
This page has been updated to include links to current Stamp Duty Land Tax rates and previous Stamp Duty Land Tax rates.
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What to include in a Stamp Duty Land Tax calculation
The section on staged payments has been updated to include links to the current and previous Stamp Duty Land Tax rates.
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Changes to interest provisions for late payment, repayment and penalties
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Changes to the higher rates of Stamp Duty Land Tax for additional dwellings
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Extension of Stamp Duty Land Tax First Time Buyers' Relief
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Stamp Duty notification for bearer instruments
A new version of the Stamps BI 1 form has been added that can be filled in on screen and printed off.
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How to complete your Stamp Duty Land Tax SDLT1 paper return
The reliefs available table in 'question 9 - are you claiming relief?' has been updated.
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Changes to the Stamp Duty Land Tax filing and payment time limits
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Stamp Duty exemption for financial institutions in resolution
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Authorise HMRC to deal with your agent for Annual Tax on Enveloped Dwellings
ATED1 form has been updated to make the form name clearer.
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Income Tax when you let property: work out your rental income
Updated with mileage rate deductions from 6 April 2017.
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Submit your Annual Tax on Enveloped Dwellings return
Information added about how to get a paper return if you can't use the ATED online service, or need a return for years before 1 April 2015.
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Annual Tax on Enveloped Dwellings: technical guidance
An update to the links to the online return and how to obtain a paper return.
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Stamp Duty Land Tax: SDLT5 substitute technical specifications
The electronic SDLT5 design guidelines have been replaced with version 1.4.2.
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Stamp Duty Land Tax: generic technical specifications
The stamp taxes help chart has been removed as the information is out of date and no longer required.
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Stamp Duty Land Tax: cross-border transactions
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SDLT to Land Transaction Tax: transitional guidance
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Annual Tax on Enveloped Dwellings: work out the value of your property
The 'How to value your property' section has been updated about the correct valuation date to use.
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Stamp Duty Land Tax: appeal against a late filing penalty
The address to send appeals to has been updated.
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Stamp Duty Land Tax: shared ownership property
From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.
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Stamp Duty Land Tax: linked purchases or transfers
From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.
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Stamp Duty Land Tax: transfer ownership of land or property
From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.