GOV.UK
Stamp duty and other tax on property
Latest documents
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Higher rates of Stamp Duty Land Tax
Information about a webinar taking place on 14 August at 11am 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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Annual Tax on Enveloped Dwellings: service availability and issues
Planned downtime for Saturday 7 July 2018 has been added.
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HMRC service availability and issues
Page updated to remove message for delays confirmations.
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HMRC calculators and tools
The Capital Gains Tax shares and property calculators have been added to the list of tools.
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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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Rates and allowances: Stamp Duty Land Tax
Guidance on new leases on attachments Stamp Duty Land Tax rates: 17 March 2005 to 22 March 2006 and Stamp Duty Land Tax rates: 23 March 2006 to 11 March 2008 have been updated.
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Annual Tax on Enveloped Dwellings Returns Notice
Updated to clarify how long a paper return takes to be delivered by post.
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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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Capital Gains Tax on high value residential property
The page has been updated in line with the Annual Tax on Enveloped Dwellings guidance about property.
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Stamp Duty Land Tax: technical specifications
Latest versions of business rules, response messages, how to use the test service, GovTalkHeader/IRheader rules, SDLT recognition process have been published as well as deleting the SDLT additional information document version1.5.
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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 Taxes: service availability and issues
An Issue about submissions on 19 March 2018 and 20 March 2018 has been added to the page.
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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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Find software suppliers for Stamp Duty Land Tax
New vendor added to the list of commercial software suppliers.
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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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Annual Tax on Enveloped Dwellings
Chargeable amounts for 1 April 2018 to 31 March 2019 have been added to the page.
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Stamp Duty Land Tax: corporate bodies
Guidance and link added to page explaining there is a 3% surcharge on residential properties bought by companies for under £500,000.
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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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Pay Stamp Duty Land Tax
Guide updated to show payments can't be made with a personal credit card.
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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 to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.
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Stamp Duty Land Tax: online returns
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: paper returns
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: what's included in the calculation
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: 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: relief for land or property transactions
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.
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Stamp Duty Land Tax: guide for completing paper SDLT1 return
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: leasehold sales
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: transactions that don't need a return
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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Register for Stamp Taxes Online
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: Welsh transactions
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Stamp Duty Land Tax: higher rates - minor amendments
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Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019
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Stamp Duty Land Tax: relief for first time buyers
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Stamp Duty Land Tax: relief for first time buyers - guidance note
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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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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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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: reliefs and exemptions
Reference to Home Reversion Plan added to the section for reliefs you can claim.
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Pay Annual Tax on Enveloped Dwellings
Updated information in the 'ATED-related Capital Gains Tax' section.
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Changes to tax relief for residential landlords
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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