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Quarterly Stamp Duty Land Tax (SDLT) statistics
Updated with provisional data from 1 January to 31 March 2023.
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Monthly property transactions completed in the UK with value of £40,000 or above
Updated with provisional data from April 2023.
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Pay Stamp Duty Land Tax
Guidance updated to say there is a non-refundable fee if you use a corporate credit or debit card to pay online and if you pay by bank transfer you should check your banks processing times before you pay.
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Quality report: Annual Tax on Enveloped Dwellings (ATED)
The quality and methodology report PDF attachment has been removed and replaced by a HTML version to improve accessibility.
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Annual Tax on Enveloped Dwellings: service availability and issues
Planned downtime from 8:10am to 11:45pm on Sunday 16 April 2023 has been added.
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How to complete your Stamp Duty Land Tax SDLT1 paper return
Information has been added on how to answer the second, third and fourth parts of question 52 of the SDLT1 return.
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Check if you can claim relief from Stamp Duty Land Tax in a Freeport tax site in England
Welsh translation added.
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Stamp Duty Land Tax online and paper returns
Information about how HMRC treats applications for refunds of overpaid Stamp Duty Land Tax has been updated.
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Annual Tax on Enveloped Dwellings: technical guidance
Information has been added about the date to use to value or revalue your property.
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Submit your Annual Tax on Enveloped Dwellings return
Information has been added about the date to use to value or revalue your property.
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Annual Tax on Enveloped Dwellings: work out the value of your property
Information has been added about the date to use to value or revalue your property.
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Annual Tax on Enveloped Dwellings
Information has been added to tell you the date to use to value or revalue your property.
- Homes for Ukraine: Property Tax exemptions and reliefs
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Stamp taxes newsletters
The stamp taxes newsletter for February 2023 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 2 removals and 2 amendments.
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How to register for the Stamp Taxes for Agents online service
The postal address to use get a reference number to register for the online service has been updated.
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Stamp Duty Land Tax: HM Revenue and Customs compliance checks
The appeals section has been updated. If you disagree with the decision, write to HMRC within 30 days of the date of the decision.
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Stamp Duty Land Tax: technical specifications
The 'Business rules 1.5 Addendum for First Time Buyers Relief' file has been added.
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Historic chargeable amounts for Annual Tax on Enveloped Dwellings
The chargeable amounts for 1 April 2020 to 31 March 2021 have been added.
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Higher rates of Stamp Duty Land Tax
A link to the information about different thresholds and rates for residential properties from 8 July 2020 to 22 September 2022 has been removed and replaced with a link to information about thresholds and rates for residential properties before 23 September 2022 in 'The higher rates' section.
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Annual Tax on Enveloped Dwellings: reliefs and exemptions
Guidance about the Homes for Ukraine sponsorship scheme and Annual Tax on Enveloped Dwellings relief has been updated.
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Stamp Duty Land Tax: corporate bodies
Guidance about when you can claim relief from the 15% higher rate charge has been updated.
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What to include in a Stamp Duty Land Tax calculation
The example in the 'Payment depending on the outcome of future events' section has been updated.
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Stamp Duty Land Tax relief for land or property transactions
We have updated the section 'First Time Buyers’ Relief' for first time buyers of a residential property to confirm that you can claim relief if you intend to occupy the property as your main residence and the purchase price is no more than £625,000.
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Stamp Duty Land Tax: linked purchases or transfers
On 23 September 2022 the Stamp Duty Land Tax (SDLT) nil-band rate for residential properties was raised from £125,000 to £250,000. The examples in the 'Transactions linked as part of a series of transactions' section have been updated to reflect this change.
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Rates of Stamp Duty Land Tax for non-UK residents
The rates of Stamp Duty Land Tax which apply to non-resident transactions have been updated to align with the the Stamp Duty Land Tax nil-rate band threshold for residential purchases which changed on 23 September 2022.
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Stamp Duty Land Tax on Leasehold sales
Example calculations have been added to 'SDLT on the Premium' and 'The NPV of the rent' sections, showing the new Stamp Duty Land Tax rates introduced on 23 September 2022.
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Stamp Duty Land Tax: higher rates on purchases of additional residential properties
The Stamp Duty Land Tax rates table has been removed from the general description of the measure and a link to the current rates table has been added
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Stamp Duty Land Tax: transfer ownership of land or property
The examples of when you pay Stamp Duty Land Tax when no money changes hands, when you transfer ownership and when you transfer land or property to or from a company have been updated to align with the nil-band threshold rate change on 23 September 2022.
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Stamp Duty Land Tax rates from 1 December 2003 to 22 September 2022
The Stamp Duty Land Tax rates and thresholds for residential properties from 1 October 2021 to 22 September 2022 have been added.
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Pay annual tax on enveloped dwellings
Information has been added about how to approve a payment through your online bank account.
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HMRC tools and calculators
The 'Trusts' section has been removed as the content is now out of date.
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Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
'If you are an agent acting for the purchaser' section updated, you must upload an image of a document the purchaser has signed confirming you have authority.
- Stamp Duty Land Tax: The Stamp Duty Land Tax (Service of Documents) Regulations 2022
- Draft legislation: The Stamp Duty Land Tax (Service of Documents) Regulations 2022
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How to complete form SDLT4 for Stamp Duty Land Tax
The guidance has been updated to remove questions that are no longer part of the SDLT4 form.
- New homeowners warned over tax refund claims
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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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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.
- 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 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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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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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.