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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
We have updated the factsheet and added a section on our privacy policy.
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Quarterly Stamp Duty Land Tax (SDLT) statistics
Updated with provisional data from 1 January to 31 March 2022
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Monthly property transactions completed in the UK with value of £40,000 or above
Updated with provisional data from March 2022.
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Stamp Duty Land Tax: corporate bodies
Information about the ‘Homes for Ukraine’ Scheme has been added.
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Annual Tax on Enveloped Dwellings: reliefs and exemptions
Information about the ‘Homes for Ukraine’ Scheme has been added.
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Annual Tax on Enveloped Dwellings: technical guidance
The technical guidance has been updated for 2022.
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Historic chargeable amounts for Annual Tax on Enveloped Dwellings
The chargeable amounts for 1 April 2019 to 31 March 2020 have been added.
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Annual Tax on Enveloped Dwellings
The chargeable amounts for 1 April 2022 to 31 March 2023 have been added.
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Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief
Example 6C corrected to show that the transaction is subject to the higher rate surcharge on the purchase of additional dwellings.
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Work out your rental income when you let property
If you claim the property allowance you cannot claim a deduction for your expenses.
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Stamp Taxes newsletters
The Stamp Taxes Newsletter for January 2022 has been added.
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Pay Stamp Duty Land Tax
Information about approving a payment through your online bank account has been added.
- Non Resident Stamp Duty Land Tax (NRSDLT) surcharge
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Reform of the taxation of securitisation companies
Added summary of responses and outcome summary, including link to a technical consultation also published today (30 November 2021).
- Responsiveness of commercial transactions to Stamp Duty Land Tax
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HMRC service availability and issues
Planned downtime for multiple HMRC digital services from 11:59pm on Monday 22 November 2021 to 2am on Tuesday 23 November 2021 has been added.
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Stamp Duty Land Tax: technical specifications
SDLT baseline schema: 6.1, Business rules version 1.5 and Response messages version 3.1 have been added.
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How to complete your Stamp Duty Land Tax SDLT1 paper return
The first part of question 9 has been updated to include the reason code to use when claiming Freeport relief in England, and information has been added on how to answer the second, third and fourth parts of question 9 of the SDLT1 return.
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Check if you can claim relief from Stamp Duty Land Tax in Freeport tax sites
Added information about when you cannot claim relief for land or buildings which are purchased inside a Freeport tax site.
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Stamp Taxes: service availability and issues
Information about an issue when PDF files are produced has been added.
- Taxation of securitisations and insurance-linked securities
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Stamp Duty Land Tax calculator: service availability and issues
Planned downtime from 11:59pm on Monday 4 October 2021 to 12:30am Tuesday 5 October 2021 has been added.
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Stamp Duty Land Tax on Leasehold sales
The Section about SDLT on the premium has been updated as the Stamp Duty Land Tax holiday rates ended on 30 September 2021.
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Stamp Duty Land Tax rates from 1 December 2003 to 30 September 2021
The Stamp Duty Land Tax rates and thresholds for residential properties from 1 July 2021 to 30 September 2021 have been added.
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Stamp Duty Land Tax: transfer ownership of land or property
Example 2 has been updated as the SDLT holiday rates ended on 30 September 2021.
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Stamp Duty Land Tax relief for land or property transactions
The section 'Seeding relief for Property Authorised Investment Funds or Co-Ownership Authorised Contractual Schemes' has been added.
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Relief from Stamp Duty when instruments effect intra-group transfers of stock or marketable securities
The guidance has been updated with what to do if you've not submitted a notification or claim by email before, if you cannot submit your claim electronically and guidance on common errors.
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Higher rates of Stamp Duty Land Tax
The Stamp Duty Land Tax (SDLT) holiday rates (higher rates for additional dwellings) covering the period 8 July 2020 to 30 June 2021 have been removed as the nil band rate was reduced on 1 July 2021 from £500,000 to £250,000.
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Stamp Duty Land Tax online and paper returns
Information about checks, repayments and paying back amounts not due, has been added to the 'How to apply for a refund' section.
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Stamp Duty Land Tax: temporary reduced rates
Guidance about when the rate of Stamp Duty Land Tax which applies to your purchase has been added.
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Stamp Duty on land transfers before December 2003
Stock transfer forms stamped under the new Stamp Duty procedures are confirmed to be ‘duly stamped’. Information about the risks of using email and an alternative postal address for notifications has been added.
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Rates of Stamp Duty Land Tax for non-UK residents
Link to Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge added under 'When and how to get a refund' section.
- Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
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Temporary increase to Stamp Duty Land Tax nil rate band for residential properties
Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.
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Stamp Duty Land Tax: relief for first time buyers – guidance note
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: higher rates on purchases of additional residential properties
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: linked purchases or transfers
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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What to include in a Stamp Duty Land Tax calculation
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Stamp Duty Land Tax: shared ownership property
Purchase deadlines extended for reduced rates for Stamp duty Land Tax.
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Annual Tax on Enveloped Dwellings Returns Notice
The guidance has been updated for qualifying housing co-operatives that can claim relief from the ATED charge for chargeable periods beginning 1 April 2020 onwards.
- Extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties
- Stamp Duty Land Tax relief for Freeports
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Stamp Duty Land Tax: HM Revenue and Customs compliance checks
The section 'What HMRC check' now includes a link to new guidance on compliance checks for individuals.
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SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007 changes
The Stamp Duty and Stamp Duty Reserve Tax: Intermediary and Stock Lending Reliefs - FA 2007 changes have been update due to Brexit transition.
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Authorise HMRC to deal with your agent for Annual Tax on Enveloped Dwellings
The address to send the ATED1 form has been updated.
- Draft legislation: The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
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Annual Tax on Enveloped Dwellings: service availability and issues
Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.
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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.
- Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied
- New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives