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 May 2020
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Higher rates of Stamp Duty Land Tax
Following the government’s announcement, we have updated guidance on exceptional circumstances if you bought a new home on or after 1 January 2017 and have been unable to sell your previous home within 3 years.
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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.
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Quarterly Stamp Duty Statistics
Latest update with new data for 2020 Quarter 1 (Jan Feb Mar).
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Stamp Duty on land transfers before December 2003
Information added on how to deal with Stamp Duty due to coronavirus (COVID-19).
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Stamp Taxes newsletters
The Stamp Taxes Newsletter for April 2020 has been added.
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Annual Tax on Enveloped Dwellings Returns Notice
The address for sending completed returns to has been updated.
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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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Stamp Duty Land Tax online and paper returns
In section 'When you amend your return' more information about details you must provide when writing to request a repayment has been added.
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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
The chargeable amounts for 1 April 2020 to 31 March 2021 have been added.
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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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Historic chargeable amounts for Annual Tax on Enveloped Dwellings
The chargeable amounts for 1 April 2017 to 31 March 2018 have been added.
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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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Stamp Duty Land Tax calculator: service availability and issues
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
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Stamp Duty Land Tax relief for land or property transactions
Information about 'relevant housing providers' has been added.
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Stamp Duty Land Tax: technical specifications
The latest version of the 'SDLT test case data’ file has been published.
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Pay Stamp Duty Land Tax
Welsh translation has been added.
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HMRC tools and calculators
The additional threshold has been renamed residence nil rate band (RNRB).
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Annual Tax on Enveloped Dwellings: service availability and issues
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.
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Annual Tax on Enveloped Dwellings (ATED) forms
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Stamp Duty Land Tax forms
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Shares and assets valuations for tax
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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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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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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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Stamp Duty Land Tax Manual 62047 Schedule
The Schedule for reporting subleases has been updated.
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New stamp duty land tax surcharge for non-UK resident homebuyers to be introduced
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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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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 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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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.