Stamp duty and other tax on property

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• 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

  21 February 2020

  Updated with provisional data from January 2020

• Annual Tax on Enveloped Dwellings Returns Notice

  18 February 2020

  The guidance has been updated with information about how to make returns and how to make changes to your returns.

• 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.

• Quarterly Stamp Duty Statistics

  4 February 2020

  Publication updated with data for 2019 Q4, with newly format commentary

• Find software suppliers for Stamp Duty Land Tax

  3 February 2020

  Supplier name updated from 'Inspine Technologies Limited' to 'SPINELegal'.

• Stamp Taxes newsletters

  16 January 2020

  Stamp Taxes Newsletter: January 2020 has been added.

• 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 calculator: service availability and issues

  20 November 2019

  The planned downtime for Wednesday 20 November 9pm to 6am Thursday 21 November 2019 has been changed to Thursday 21 November 9pm to 6am Friday 22 November 2019

• Stamp Duty Land Tax relief for land or property transactions

  12 November 2019

  Information about 'relevant housing providers' has been added.

• 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: service availability and issues

  12 July 2019

  Due to scheduled maintenance you’ll be unable to access our online service from 8:55pm to 9:00pm on Saturday 13 July 2019 and midnight to 1:10am on Sunday 14 July 2019.

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

  11 July 2019

• 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.

• 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.

• 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 online and paper returns

  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: 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

• Historic chargeable amounts for Annual Tax on Enveloped Dwellings

  1 February 2019

• Higher rates of Stamp Duty Land Tax

  30 January 2019

  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.

• 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: relief for first time buyers - guidance note

  28 November 2018

  Question 21 in the 'Questions and Answers' section of the attachment has been updated.

• Stamp Duty Land Tax: corporate bodies

  8 November 2018

  Guidance on residential properties bought by companies has been updated.

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

  2 November 2018

  This page has been updated to include links to current Stamp Duty Land Tax rates and previous Stamp Duty Land Tax rates.

• What to include in a Stamp Duty Land Tax calculation

  31 October 2018

  The section on staged payments has been updated to include links to the current and previous Stamp Duty Land Tax rates.

• 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

• Extension of Stamp Duty Land Tax First Time Buyers' Relief

  29 October 2018

• Stamp Duty notification for bearer instruments

  15 October 2018

  A new version of the Stamps BI 1 form has been added that can be filled in on screen and printed off.

• How to complete your Stamp Duty Land Tax SDLT1 paper return

  28 September 2018

  The reliefs available table in 'question 9 - are you claiming relief?' has been updated.

• Changes to the Stamp Duty Land Tax filing and payment time limits

  6 July 2018

• Stamp Duty exemption for financial institutions in resolution

  6 July 2018

• Authorise HMRC to deal with your agent for Annual Tax on Enveloped Dwellings

  15 May 2018

  ATED1 form has been updated to make the form name clearer.

• Income Tax when you let property: work out your rental income

  6 April 2018

  Updated with mileage rate deductions from 6 April 2017.

• Submit your Annual Tax on Enveloped Dwellings return

  29 March 2018

  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.

• Annual Tax on Enveloped Dwellings: technical guidance

  22 March 2018

  An update to the links to the online return and how to obtain a paper return.

• Stamp Duty Land Tax: SDLT5 substitute technical specifications

  22 March 2018

  The electronic SDLT5 design guidelines have been replaced with version 1.4.2.

• Stamp Duty Land Tax: generic technical specifications

  22 March 2018

  The stamp taxes help chart has been removed as the information is out of date and no longer required.

• Stamp Duty Land Tax: cross-border transactions

  21 March 2018

• SDLT to Land Transaction Tax: transitional guidance

  16 March 2018

• Annual Tax on Enveloped Dwellings: work out the value of your property

  21 February 2018

  The 'How to value your property' section has been updated about the correct valuation date to use.