GOV.UK
Stamp duty and other tax on property: latest documents
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Capital Gains Tax on high value residential property
The 'Overview' section has been updated.
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Stamp Duty Land Tax: online returns
This guidance has been updated to amend section 'If you made a mistake on your return' with section 'If you need to amend your return'. Section updated to include information on what action to take to amend a return and how to do it.
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Annual Tax on Enveloped Dwellings: service availability and issues
The planned downtime section has been updated for the Annual Tax on Enveloped Dwellings service.
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Annual Tax on Enveloped Dwellings
Section added on penalties and appeals.
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HMRC calculators and tools
New Inheritance Tax additional threshold calculator added
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Income Tax when you let property: work out your rental income
This guidance has been updated to mention the finance cost restriction that started on 6 April 2017.
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Income Tax when you rent out a property: case studies
This guidance has been updated to mention the finance cost restriction that started on 6 April 2017.
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Tax relief for residential landlords: how it's worked out
This guidance has been updated to mention the finance cost restriction that starts on 6 April 2017.
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Annual Tax on Enveloped Dwellings: Relief Declaration Returns
Annual updates to return forms.
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Register and submit your Annual Tax on Enveloped Dwellings return
Amendments made to provide information on submitting ATED returns using the online service.
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Annual Tax on Enveloped Dwellings: reliefs and exemptions
Reference to Home Reversion Plan added to the section for reliefs you can claim.
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Annual Tax on Enveloped Dwellings: returns
Updates made to the sections on how to submit your return and changes to your return.
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Annual Tax on Enveloped Dwellings: return forms and Notice
This guide has been reviewed and updated to reflect recent process changes.
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Stamp Duty Land Tax: buying an additional residential property
This guidance has been updated to include extra detail about how Stamp Duty Land Tax affects partnerships, trusts and inherited properties.
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HM Revenue and Customs service availability and issues
We have now removed the message relating to Government Gateway SSLv3 as this was disabled on 10 October 2016.
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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
Change made to paragraph 'When we will not charge you any penalties' to explain what is meant by 'a reasonable excuse'
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Annual Tax on Enveloped Dwellings: ATED 1
Related guidance added on how to register for the new ATED online service.
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Pay Annual Tax on Enveloped Dwellings
Updated information in the 'ATED-related Capital Gains Tax' section.
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Stamp Duty Land Tax: higher rates for purchases of additional residential properties
The original Stamp Duty Land Tax guidance was replaced by a new document with additional information on the higher rate.
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Pay Stamp Duty Land Tax
Section about paying by cheque through the post has been updated.
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Changes to tax relief for residential landlords
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Stamp Duty Land Tax: technical specifications
Latest versions of Business rules and Response messages published.
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Stamp Duty Land Tax: a statutory order to provide relief for certain transfers involving a public body
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Stamp Duty Land Tax calculator: service availability and issues
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Stamp Taxes: service availability and issues
The service issues section has been updated.
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Stamp Duty Land Tax: paper returns
This has been updated to include information on how to claim a refund for the higher SDLT rates for additional properties.
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Stamp Duty Land Tax: guide for completing paper SDLT1 return
This has been updated to include information for additional residential properties.
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Stamp Duty Land Tax: reform of structure, rates and thresholds for non-residential land transactions
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Stamp Duty Land Tax: higher rates on purchases of additional residential properties
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Stamp Duty and Stamp Duty Reserve Tax: deep in the money option
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Stamp Duty Land Tax: reform of charging provisions for non-residential property
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Rates and allowances: Stamp Duty Land Tax
All Stamp Duty Land Tax rates have been updated.
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Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax: extension of scope of reliefs from 15% rate
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Stamp Duty Land Tax: property investment funds
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Stamp Duty Land Tax: corporate bodies
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Stamp Duty Land Tax
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Main tax announcements for Autumn Statement 2015
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Interest Relief avoidance schemes (Spotlight 27)
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Annual Tax on Enveloped Dwellings: work out the value of my property
This guide has been reviewed and updated to reflect recent process changes and the introduction of the new Relief Declaration Return.
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Stamp Duty Land Tax avoidance: no human rights breach in avoidance challenge (Spotlight 25)
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Stamp and property taxes: miscellaneous guidance
New guidance has been added about Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement.
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Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling
This revised guidance was initially published on 27 April 2012 and contains details of the First Tier tribunal decision in February 2012.
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Tax when you sell your home
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SDLT to Land and Buildings Transaction Tax: transitional guidance
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Stamp Duty Land Tax: shared ownership property
Update on how much Stamp Duty Land Tax (SDLT) is payable when buying property through a shared ownership scheme.
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Log in and file your Stamp Duty Land Tax return
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Tax when you sell property
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Stamp Duty Land Tax: reform of structure, rates and thresholds
Updated guidance note pdf attached
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SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007 changes
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SD: company purchase of shares held on an overseas branch register