We’ve gathered stamp duty guidance from HMRC to help make this complex information easier to understand. Our aim is for readers to go through our help documentation first, which breaks down the key points, then refer to the original HMRC guidance.
This way, you can gain a clearer understanding of what HMRC is trying to convey. It’s important to remember that HMRC guidance is not legally binding; it’s intended to clarify the legislation and help taxpayers understand their rights.
Please note that the information we provide is based on our best understanding, but there may be inaccuracies. Always refer directly to HMRC guidance to verify any details. If you’re still unsure about a stamp duty-related question, feel free to contact us for free non-professional advice. For professional guidance, we recommend consulting with a qualified tax expert.
- SDLTM00010 – Introduction to Stamp Duty Land Tax (SDLT)
- SDLTM00020 – Introduction to Stamp Duty Land Tax (SDLT): Nature of guidance and contact details
- SDLTM00030 – Introduction to Stamp Duty Land Tax (SDLT): Background
- SDLTM00040 – Introduction to Stamp Duty Land Tax (SDLT): The tax – FA03/S42
- SDLTM00050 – Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) – FA03/S55
- SDLTM00055 – Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates
- SDLTM00060 – Introduction to Stamp Duty Land Tax (SDLT): Liability to tax – FA03/S85
- SDLTM00070 – Introduction to Stamp Duty Land Tax (SDLT): Payment of tax – FA03/S86
- SDLTM00200 – Scope
- SDLTM00210 – Scope: what is chargeable: contents
- SDLTM00260 – Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
- SDLTM00270 – Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43
- SDLTM00280 – Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
- SDLTM00285 – Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
- SDLTM00290 – Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
- SDLTM00300 – Scope: What is chargeable: Land transactions: Method of acquisition unimportant FA03/S43(2)
- SDLTM00305 – Scope: What is chargeable: Land transactions: Deeds of rectification
- SDLTM00310 – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A
- SDLTM00310A – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
- SDLTM00320 – Scope: What is chargeable: Land transactions: Exempt interests FA03/S48(2)
- SDLTM00330 – Scope: What is chargeable: Land transactions: Is notification required?
- SDLTM00330A – Scope: what is chargeable: land transactions: is notification required? examples
- SDLTM00360 – Scope: what is chargeable: land transactions: Residential and non-residential – relevant land
- SDLTM00365 – Scope: what is chargeable: land transactions: residential and non-residential property: definitions
- SDLTM00365A – Scope: what is chargeable: land transactions: Residential Property – Definitions (2)
- SDLTM00370 – Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6
- SDLTM00372 – Scope: what is chargeable: land transactions: Residential Property– Dwellings
- SDLTM00375 – Scope: what is chargeable: land transactions: residential property – special types of accommodation
- SDLTM00377 – Scope: what is chargeable: land transactions: residential property: treatment of student accommodation
- SDLTM00377A – Scope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)
- SDLTM00380 – Scope: what is chargeable: land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling
- SDLTM00385 – Scope: what is chargeable: land transactions: Residential Property– – Not suitable for use as a dwelling (uninhabitable dwellings)
- SDLTM00390 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)
- SDLTM00395 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))
- SDLTM00400 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)
- SDLTM00410 – Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?
- SDLTM00415 – Scope: what is chargeable: land transactions: Residential Property–How many Dwellings? Forming a Balanced Judgement
- SDLTM00420 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration
- SDLTM00425 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration (2)
- SDLTM00430 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Control of utilities and Other Factors
- SDLTM00440 – Scope: what is chargeable: land transactions: garden or grounds – definitions
- SDLTM00445 – Scope: what is chargeable: land transactions: garden or grounds – when to consider the status of land
- SDLTM00450 – Scope: what is chargeable: land transactions: garden or grounds – historic and future use
- SDLTM00455 – Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement
- SDLTM00460 – Scope: what is chargeable: land transactions: garden or grounds – use
- SDLTM00465 – Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings
- SDLTM00470 – Scope: what is chargeable: land transactions: garden or grounds – geographical factors
- SDLTM00475 – Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints
- SDLTM00480 – Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax
- SDLTM00510 – Scope: what is chargeable: exempt transactions: general FA03/S49(1)
- SDLTM00520 – Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
- SDLTM00530 – Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1
- SDLTM00540 – Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2
- SDLTM00550 – Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
- SDLTM00560 – Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
- SDLTM00570 – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A
- SDLTM00570A – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A: examples
- SDLTM00700 – Scope: What is chargeable: Claims for relief
- SDLTM00860 – Scope: What is chargeable: Contract and conveyance: General FA03/S44
- SDLTM00870 – Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44
- SDLTM00880 – Scope: What is chargeable: Contract and conveyance: Conditional contracts
- SDLTM00890 – Scope: What is chargeable: Contract and conveyance: Contract and later conveyance
- SDLTM00900 – Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled
- SDLTM01060 – Scope: What is chargeable: Pre-Completion Transactions FA03/SCH2A
- SDLTM01060A – Scope: What is chargeable: Transfer of rights: General FA03/S45: examples
- SDLTM01070 – Scope: What is chargeable: Transfer of rights: Charge on the ultimate purchaser FA03/S45
- SDLTM01080 – Scope: What is chargeable: Transfer of rights: Impact on original contract FA03/S45
- SDLTM01090 – Scope: What is chargeable: Transfer of rights: Substantial performance of original contract: Examples
- SDLTM01100 – Scope: What is chargeable: Transfer of rights: Series of transfers
- SDLTM01100A – Scope: What is chargeable: Transfer of rights: Series of transfers: Example
- SDLTM01110 – Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
- SDLTM01110A – Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example
- SDLTM01120 – Scope: What is chargeable: Transfer of rights: Definitions FA03/S45(7)
- SDLTM01300 – Scope: What is chargeable: Options and rights of pre-emption FA03/S46
- SDLTM01300A – Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1
- SDLTM01300B – Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 2
- SDLTM01410 – Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5
- SDLTM03600 – Scope: How much is chargeable: contents
- SDLTM03700 – Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4
- SDLTM03710 – Scope: How much is chargeable: Costs etc not treated as chargeable consideration
- SDLTM03720 – Guidance – Chargeable Consideration and Fees
- SDLTM03725 – Seller’s Estate Agent Fees
- SDLTM03730 – Estate Agent Introductory Fees
- SDLTM03735 – Sale by Tender Fees
- SDLTM03740 – Auction House Fees
- SDLTM03745 – Finder’s Fee
- SDLTM03750 – Paying Legal costs of vendor
- SDLTM03755 – Chargeable Consideration and Fees: Leases
- SDLTM03800 – Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
- SDLTM03900 – Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3
- SDLTM04000 – Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4
- SDLTM04005 – Scope: How much is chargeable: Goodwill
- SDLTM04010 – Scope: How much is chargeable: fixtures and fittings
- SDLTM04015 – Scope: How much is chargeable: Sale of land with associated construction contract – Para 10 Schedule 4 Finance Act 2003
- SDLTM04020 – Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
- SDLTM04020A – Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
- SDLTM04030 – Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6
- SDLTM04030A – Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6: Example
- SDLTM04040 – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8
- SDLTM04040A – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples
- SDLTM04042 – Stamp Duty Land Tax on de-enveloping transactions
- SDLTM04043 – Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up – loan from shareowners
- SDLTM04045 – Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts
- SDLTM04050 – Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9
- SDLTM04060 – Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10
- SDLTM04060A – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 1 and 2
- SDLTM04060B – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 3
- SDLTM04060C – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4
- SDLTM04070 – Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11
- SDLTM04080 – Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12
- SDLTM04090 – Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10
- SDLTM04100 – Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
- SDLTM04110 – Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18
- SDLTM04120 – Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16
- SDLTM04130 – Scope: How much is chargeable: Non-cash consideration: Definition of a major interest in land FA03/S117
- SDLTM04140 – Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118
- SDLTM05010 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51
- SDLTM05010A – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51(2): Example
- SDLTM05020 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Definitions FA03/S51(3)
- SDLTM05040 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General
- SDLTM05040A – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example
- SDLTM05050 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required
- SDLTM05060 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Interaction with FA03/SCH10
- SDLTM06010 – Scope: How much is chargeable: Annuities as consideration: General FA03/S52
- SDLTM06030 – Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)
- SDLTM06040 – Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)
- SDLTM06500 – Scope: How much is chargeable: When the transaction involves connected companies FA03/S53
- SDLTM07050 – Scope: Who is chargeable
- SDLTM07100 – Scope: who is chargeable: general FA03/S43
- SDLTM07200 – Scope: Who is chargeable
- SDLTM07300 – Scope: who is chargeable: joint purchasers
- SDLTM07550 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
- SDLTM07600 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119
- SDLTM07700 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance FA03/S44: General guidance
- SDLTM07750 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
- SDLTM07800 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
- SDLTM07850 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: What is substantial performance FA03/S44(5)
- SDLTM07900 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
- SDLTM07900A – Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
- SDLTM07950 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
- SDLTM08000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
- SDLTM08050 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)
- SDLTM08100 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)
- SDLTM08150 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Conditional contracts
- SDLTM09000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)
- SDLTM09050 – Section 75A Finance Act 2003: Introduction and contents
- SDLTM09060 – Commencement
- SDLTM09070 – Requesting Advice
- SDLTM09080 – Non-statutory clearances
- SDLTM09090 – Intention and purpose of the legislation
- SDLTM09100 – Application and approach: Section 75A (1)
- SDLTM09110 – The notional transaction: Section 75A (4)
- SDLTM09120 – Effective date of transaction: Section 75A (6)
- SDLTM09130 – Identifying “V” and “P”: Section 75A (1)(a)
- SDLTM09140 – Identifying V: Section 75A (1)(a)
- SDLTM09150 – Identifying P: Section 75A (1)(a)
- SDLTM09160 – How to identify P where there are multiple candidates: Section 75A (1)(a)
- SDLTM09170 – Scheme Transactions: Section 75A (1)(b)
- SDLTM09175 – Section 75A Finance Act 2003: Section 75A Finance Act 2003: Section 75A Finance Act 2003, Overall approach
- SDLTM09180 – Meaning of transaction: Section 75A (1)(b)
- SDLTM09190 – Meaning of ‘involved in connection with’: Section 75A (1)(b)
- SDLTM09200 – Examples of scheme transactions: Section 75A (3)(A)
- SDLTM09210 – The notional land transaction: Section 75A (1)(c)
- SDLTM09220 – The chargeable consideration: Section 75A (1)(c)
- SDLTM09225 – Section 75A Finance Act 2003, situations where HMRC accept that s.75A is unlikely to apply
- SDLTM09230 – The comparison test: Section 75A (1)(c)
- SDLTM09240 – Incidental transactions: Section 75B
- SDLTM09250 – What is not incidental: Section 75B(2)
- SDLTM09260 – What could be incidental: Section 75B
- SDLTM09270 – Supplementary provisions: Section 75C
- SDLTM09275 – Section 75A Finance Act 2003, other provisions
- SDLTM09280 – Transfer of shares or securities: Section 75C (1)
- SDLTM09290 – Connected Companies, Section 53 FA03: Section 75C (6)
- SDLTM09300 – Availability of relief: Section 75C (2)
- SDLTM09310 – Transfer of an Undertaking: Section 75C (3)
- SDLTM09320 – Consideration for certain transactions: Section 75C (4)
- SDLTM09330 – Just and reasonable apportionment: Section 75C (5)
- SDLTM09340 – Exchanges: Section 75C (7)
- SDLTM09350 – Property Investment Partnership: Section 75C (8)
- SDLTM09360 – Partnerships – Special Provisions: Section 75C (8A)
- SDLTM09370 – SDLT paid for disregarded land transactions: Section 75C (10)
- SDLTM09380 – Example 1 – company purchase and de-envelope
- SDLTM09390 – Example 2 – partnership transfer
- SDLTM09400 – Example 3 – Distribution by unit trust scheme
- SDLTM09410 – Example 4 – Hive-out and sale of transferor
- SDLTM09420 – Example 5 – De-enveloping from company
- SDLTM09430 – Example 6 – Distribution followed by onward sale
- SDLTM09500 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
- SDLTM09505 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: introduction
- SDLTM09510 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transactions affected FA03/SCH4A/PARAS3(3)/3(4)
- SDLTM09515 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a ‘higher threshold interest’? FA03/SCH4A/PARA1
- SDLTM09520 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a dwelling? FA03/SCH4A/PARA7
- SDLTM09525 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: when is a property ‘suitable for use as a dwelling’?
- SDLTM09530 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is not a dwelling?
- SDLTM09535 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: purchases of higher threshold interests with other chargeable interests FA03/SCH4A/PARA2
- SDLTM09540 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transactions involving more than one interest in the same dwelling FA03/SCH4A/PARA4
- SDLTM09545 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: return obligations
- SDLTM09550 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: exclusions from the higher rate charge
- SDLTM09555 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: property rental businesses FA03/SCH4A/PARA5
- SDLTM09556 – Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5
- SDLTM09560 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: businesses of trading in or redeveloping properties FA03/SCH4A/PARA5
- SDLTM09565 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
- SDLTM09570 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: acquisition for resale as the stock of a property trading business FA03/SCH4A/PARA5
- SDLTM09575 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: occupation by a non-qualifying individual FA03/SCH4A/PARA5A
- SDLTM09580 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of non-qualifying individual FA03/SCH4A/PARA5A
- SDLTM09585 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: non-qualifying individual – exception to connected persons rule
- SDLTM09586 – Use for the purposes of a relievable trade FA03/Sch4A/Para5
- SDLTM09590 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: trades involved in making a dwelling available to the public FA03/SCH4A/PARA5B
- SDLTM09595 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘qualifying trade’
- SDLTM09600 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘significant part of the interior’
- SDLTM09605 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘carried on a commercial basis with a view to the realisation of profits’
- SDLTM09610 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: opportunity to the public to enjoy etc.
- SDLTM09615 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5C
- SDLTM09620 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5D
- SDLTM09625 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying employee
- SDLTM09630 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying partner
- SDLTM09635 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: 10 per cent or greater share of a company
- SDLTM09640 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: farmhouses FA03/SCH4A/PARA5F
- SDLTM09645 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying farming trade
- SDLTM09650 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying farm worker
- SDLTM09651 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Qualifying Housing Co-operatives
- SDLTM09652 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Relief for the ‘Homes for Ukraine’ Sponsorship Scheme
- SDLTM09655 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief
- SDLTM09656 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief and the ‘Homes for Ukraine’ Sponsorship Scheme
- SDLTM09660 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
- SDLTM09665 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief – trades involved in making a dwelling available to the public
- SDLTM09670 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
- SDLTM09675 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
- SDLTM09680 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief – farmhouses FA03/SCH4A/PARA5K
- SDLTM09681 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Withdrawal of relief – qualifying housing co-operatives FA03/SCH4A/PARA5L
- SDLTM09685 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: further returns when withdrawal conditions apply FA03/S81
- SDLTM09690 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements FA03/SCH4A/PARA6A
- SDLTM09695 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements FA03/SCH4A/PARA6B
- SDLTM09700 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements – withdrawal of relief FA03/SCH4A/PARAS 6D-6I
- SDLTM09705 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: partnership transactions FA03/SCH15
- SDLTM09710 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Multiple Dwellings Relief FA03/S58D/SCH6B
- SDLTM09715 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: exercise of collective rights by tenants of flats FA03/S74
- SDLTM09720 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transitional provisions – introduction of higher rate charge FA12/SCH35/PARA10
- SDLTM09725 – Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
- SDLTM09730 – SDLT – higher rates for additional dwellings: Contents
- SDLTM09735 – SDLT – higher rates for additional dwellings: Introduction – Sch4ZA FA2003
- SDLTM09740 – SDLT – higher rates for additional dwellings – higher rates transactions – Para 3 Sch4ZA FA2003
- SDLTM09745 – SDLT – higher rates for additional dwellings: Rates of SDLT which apply to “Higher Rates Transactions” – Para 1(2) Sch 4ZA FA2003
- SDLTM09750 – SDLT – higher rates for additional dwellings: Meaning of ‘dwelling’ – general – Para 18 Sch 4ZA FA2003
- SDLTM09755 – SDLT – higher rates for additional dwellings: Meaning of dwelling – further information
- SDLTM09760 – SDLT – higher rates for additional dwellings: Claiming a refund
- SDLTM09764 – SDLT – higher rates for additional dwellings: joint purchasers – Para 2(3) Sch 4ZA FA2003
- SDLTM09765 – SDLT – higher rates for additional dwellings: Individuals – summary of Conditions – purchase of a single dwelling – Para 3(1) Sch 4ZA FA2003
- SDLTM09766 – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings – Para 5 Sch 4ZA FA2003
- SDLTM09766A – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings (2) – Summary of Conditions – Para 6 Sch 4ZA FA2003
- SDLTM09770 – SDLT – higher rates for additional dwellings: Condition A – Para 3(2) Sch 4ZA FA2003
- SDLTM09775 – SDLT – higher rates for additional dwellings: Condition B – Para 3(3) Sch 4ZA FA2003
- SDLTM09780 – SDLT – higher rates for additional dwellings: Condition C – general
- SDLTM09785 – SDLT – higher rates for additional dwellings: Condition C – further information
- SDLTM09790 – SDLT – higher rates for additional dwellings: Condition C – partnership interests – Para 14 Sch 4ZA FA2003
- SDLTM09795 – SDLT – higher rates for additional dwellings: Condition C – interests inherited in the last three years – Para 16 Sch 4ZA FA2003
- SDLTM09797 – SDLT – higher rates for additional dwellings: Condition C – divorce and civil partnership dissolution
- SDLTM09800 – SDLT – higher rates for additional dwellings: Condition D – general – Para 3(6) Sch 4ZA FA2003
- SDLTM09805 – SDLT – higher rates for additional dwellings: Condition D – paying the higher rates of SDLT
- SDLTM09807 – SDLT – Higher rates for additional dwellings: Condition D – exceptional circumstances
- SDLTM09809 – SDLT – higher rates for additional dwellings – Condition D – claiming a refund
- SDLTM09810 – SDLT – higher rates for additional dwellings: Condition D – further examples
- SDLTM09812 – SDLT – higher rates for additional dwellings: Meaning of ‘main residence’
- SDLTM09814 – SDLT – higher rates for additional dwellings: Adding to or changing existing interests – Stair-casing, leasehold enfranchisement – Para 7A Sch 4ZA FA2003
- SDLTM09815 – SDLT – higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]
- SDLTM09820 – SDLT – higher rates for additional dwellings – individuals – purchasing without your spouse or civil partner – Para 9 and 9A Sch4ZA FA2003
- SDLTM09835 – SDLT – higher rates for additional dwellings: Purchases by companies and other non-individuals
- SDLTM09840 – SDLT – higher rates for additional dwellings: Interaction with multiple dwellings relief – MDR
- SDLTM09845 – SDLT – higher rates for additional dwellings: Transitional rules & the Wales Act 2014
- SDLTM09850 – SDLT – increased rates for non-resident transactions: Contents
- SDLTM09850A – SDLT – increased rates for non-resident transactions: Introduction – section 75ZA and Sch 9A FA2003
- SDLTM09855 – SDLT – increased rates for non-resident transactions: Commencement and Transitional Rules – para 6 Sch 16 Finance (No.2) Bill 2021
- SDLTM09860 – SDLT – increased rates for non-resident transactions: Non-resident Transactions – para 2 Sch 9A FA03
- SDLTM09865 – SDLT – increased rates for non-resident transactions: Meaning of dwelling – para 20 Sch 9A FA03
- SDLTM09870 – SDLT – increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions – s75ZA FA03
- SDLTM09870A – SDLT – Increased rates for non-resident transactions: Application of the temporary reduced rates of SDLT to non-resident transactions
- SDLTM09875 – SDLT – increased rates for non-resident transactions: Joint purchasers – para 2(1)(a) Sch 9A FA03
- SDLTM09880 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Individuals, basic rule – para 4 Sch 9A FA03
- SDLTM09885 – SDLT – increased rates for non-resident transactions: Spouses and civil partners of UK residents – para 12 Sch 9A FA03
- SDLTM09890 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Individuals, special cases – para 5 Sch 9A FA03
- SDLTM09895 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction:Crown employment – para 6 Sch 9A FA03
- SDLTM09900 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies – para 7 Sch 9A FA03
- SDLTM09905 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, first condition – para 7(2) Sch 9A FA03
- SDLTM09910 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition – para 7(3) Sch 9A FA03
- SDLTM09915 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test – para 9 Sch 9A FA03
- SDLTM09920 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, general partners – para 9(7) Sch 9A FA03
- SDLTM09925 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, attribution of rights and powers – para 10 Sch 9A FA03
- SDLTM09930 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, excluded companies – para 11 Sch 9A FA03
- SDLTM09935 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, examples
- SDLTM09940 – SDLT – increased rates for non-resident transactions: Bare trusts acquiring new lease; and purchases by settlements where a beneficiary entitled to occupy, or to income from, dwelling – paras 13 and 14 Sch 9A FA03
- SDLTM09945 – SDLT – increased rates for non-resident transactions: Co-ownership authorised contractual schemes – para 15 Sch 9A FA03
- SDLTM09950 – SDLT – increased rates for non-resident transactions: Alternative property finance – para 16 Sch 9A FA03
- SDLTM09955 – SDLT – increased rates for non-resident transactions: Completion of contract previously substantially performed – para 17 Sch 9A FA03
- SDLTM09960 – SDLT – increased rates for non-resident transactions: Completion and amendment of land transaction return where an individual becomes UK resident after return delivered – paras 18 and 19 Sch 9A FA03
- SDLTM09960A – SDLT – increased rates for non-resident transactions: Completion and amendment of land transaction return where an individual becomes UK resident after return delivered – Effect of rules applying to spouses and civil partners of UK residents
- SDLTM09965 – SDLT – increased rates for non-resident transactions: Record keeping and evidence of presence in the UK
- SDLTM10000 – Lease: contents
- SDLTM10005 – Introduction: Contents
- SDLTM10010 – Introduction: Scope of the manual
- SDLTM10015 – Introduction: Scope of stamp duty land tax on leases: Contents
- SDLTM10020 – Introduction: Scope of stamp duty land tax on leases
- SDLTM10022 – Timeshares
- SDLTM10023 – Mobile Homes, Caravans and Houseboats
- SDLTM10025 – Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases
- SDLTM10030 – Introduction: definitions
- SDLTM10035 – Introduction: definitions: leases
- SDLTM10040 – Introduction: definitions: agreements for lease
- SDLTM10045 – Introduction: definitions: notional leases
- SDLTM10050 – Introduction: definitions: tenancy at will
- SDLTM11000 – Chargeable Consideration
- SDLTM11005 – Chargeable Consideration: Rent
- SDLTM11010 – Chargeable Consideration: Rent
- SDLTM11015 – Chargeable Consideration: Rent: Inclusive of services etc
- SDLTM11020 – Chargeable Consideration: Rent: Inclusive of services etc: Example 1
- SDLTM11025 – Chargeable Consideration: Rent: Inclusive of services etc: Example 2
- SDLTM11030 – Chargeable Consideration: Rent: Inclusive of services etc: Example 3
- SDLTM11035 – Chargeable Consideration: Rent: Inclusive of services etc: Example 4
- SDLTM11040 – Chargeable Consideration: ‘Premium’ payments
- SDLTM11045 – Chargeable Consideration, Premium, Payments for lease
- SDLTM11050 – Chargeable Consideration: Premium payments for lease: Reverse premiums
- SDLTM11055 – Chargeable Consideration: Deposit and loan arrangements
- SDLTM11060 – Chargeable Consideration: Tenant’s obligations
- SDLTM11070 – Chargeable Consideration: Surrender of a lease
- SDLTM12000 – Notification
- SDLTM12005 – Notification: Grant of a lease
- SDLTM12010 – Notification: Grant of a lease
- SDLTM12015 – Notification: Grant of a lease: Example 1
- SDLTM12020 – Notification: Grant of a lease: Example 2
- SDLTM12025 – Notification: Grant of a lease: Example 3
- SDLTM12030 – Notification: Grant of a lease: Example 4
- SDLTM12035 – Notification: Grant of a lease: Example 5
- SDLTM12040 – Notification: Grant of a lease: Example 6
- SDLTM12045 – Notification: Continuation of a lease
- SDLTM12050 – Notification: Continuation of a lease
- SDLTM12055 – Notification: Continuation of a lease: Example 1
- SDLTM12060 – Notification: Continuation of a lease: Example 2
- SDLTM12065 – Notification: Continuation of a lease: Example 3
- SDLTM13000 – Calculation of stamp duty land tax
- SDLTM13005 – Calculation of Stamp Duty Land Tax: lease premium
- SDLTM13010 – Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
- SDLTM13012 – Lease premium
- SDLTM13015 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure
- SDLTM13020 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
- SDLTM13025 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
- SDLTM13030 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
- SDLTM13035 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
- SDLTM13038 – Calculation of stamp duty land tax: Deposit & loan arrangements
- SDLTM13040 – Calculation of stamp duty land tax: Deposit & loan arrangements
- SDLTM13045 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1
- SDLTM13050 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 2
- SDLTM13055 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3
- SDLTM13060 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4
- SDLTM13065 – Calculation of stamp duty land tax: Rent
- SDLTM13070 – Calculation of stamp duty land tax: Rent
- SDLTM13075 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
- SDLTM13080 – Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation
- SDLTM13085 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year
- SDLTM13090 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year: Example 1
- SDLTM13095 – Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2
- SDLTM13100 – Calculation of stamp duty land tax: Rent: Rate thresholds
- SDLTM13105 – Calculation of stamp duty land tax: Rent: Rate thresholds: Examples
- SDLTM13110 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
- SDLTM13115 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
- SDLTM13120 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
- SDLTM13125 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
- SDLTM13130 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
- SDLTM13135 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
- SDLTM13140 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
- SDLTM13145 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
- SDLTM13150 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
- SDLTM13155 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
- SDLTM13160 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews
- SDLTM13165 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
- SDLTM13170 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
- SDLTM13175 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
- SDLTM13180 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 3
- SDLTM13185 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases
- SDLTM13190 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
- SDLTM13195 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Royalty payments, extraction of mineral rights etc.
- SDLTM13200 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
- SDLTM13205 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
- SDLTM13210 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
- SDLTM13215 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4
- SDLTM13220 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 5
- SDLTM13225 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
- SDLTM13230 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7
- SDLTM13235 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8
- SDLTM13240 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
- SDLTM13245 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10
- SDLTM14000 – Term of a lease
- SDLTM14010 – Term of a lease: Leases for a fixed term
- SDLTM14015 – Term of a lease: Leases for a fixed term: Definition
- SDLTM14020 – Term of a lease: Leases for a fixed term: Example 1
- SDLTM14025 – Term of a lease: Leases for a fixed term: Example 2
- SDLTM14030 – Term of a lease: Leases for a fixed term: Example 3
- SDLTM14040 – Term of a lease: Leases for an indefinite term
- SDLTM14045 – Term of a lease: Leases for an indefinite term: Definition
- SDLTM14050 – Term of a lease: Leases for an indefinite term: Initial treatment
- SDLTM14055 – Term of a lease: Leases treated as continuing after a fixed term
- SDLTM14060 – Term of a lease: Leases treated as continuing after a fixed term
- SDLTM14065 – Term of a lease: Leases treated as continuing after a fixed term: Example 1
- SDLTM14068 – Term of a lease: Treatment of continuing indefinite term leases
- SDLTM14070 – Treatment of continuing indefinite term leases
- SDLTM14075 – Treatment of continuing indefinite term leases: Example
- SDLTM14080 – Term of a lease: Break and forfeiture clauses and options to renew
- SDLTM14090 – Term of a lease: Lease extensions, re-grants, surrenders etc.
- SDLTM14100 – Term of a lease: Holding over
- SDLTM14110 – Term of a lease: Backdated lease granted after holding over
- SDLTM14120 – Term of a lease: Extending the term of a lease
- SDLTM15000 – Variation of leases
- SDLTM15010 – Variation of leases: increasing rent in the first five years
- SDLTM15015 – Variation of leases: Variation of a lease to reduce the rent payable
- SDLTM15020 – Variation of leases: Reducing the rent payable
- SDLTM15025 – Variation of leases: Reducing the rent payable: Example 1
- SDLTM15030 – Variation of leases: Reducing the rent payable: Example 2
- SDLTM15035 – Variation of leases: Reducing the term
- SDLTM15040 – Variation of leases: Reducing the term
- SDLTM15045 – Variation of leases: Reducing the term: Example
- SDLTM16000 – Reliefs and Exemptions
- SDLTM16005 – Reliefs and Exemptions: Rent overlap in case of further lease
- SDLTM16010 – Reliefs and Exemptions: Overlap relief
- SDLTM16011 – Reliefs and Exemptions: Overlap Relief: Rent taken into account
- SDLTM16015 – Reliefs and Exemptions: Overlap relief: Example 1
- SDLTM16020 – Reliefs and Exemptions: Overlap relief: Example 2
- SDLTM16025 – Reliefs and Exemptions: Overlap relief: Example 3
- SDLTM16030 – Reliefs and Exemptions: Overlap relief: Example 4
- SDLTM16035 – Reliefs and Exemptions: Overlap relief: Example 5
- SDLTM16040 – Reliefs and Exemptions: Sale and leaseback arrangements
- SDLTM16041 – Reliefs and Exemptions: Sale and leaseback arrangements: Example
- SDLTM16042 – Reliefs and Exemptions: Sale and leaseback arrangements: Example
- SDLTM16043 – Reliefs and Exemptions: Sale and leaseback arrangements: Example
- SDLTM17000 – Miscellaneous Provisions
- SDLTM17005 – Miscellaneous Provisions: Substantial performance of an agreement for lease
- SDLTM17010 – Miscellaneous Provisions: Substantial performance of an agreement
- SDLTM17015 – Miscellaneous Provisions: Substantial performance of an agreement: Example 1
- SDLTM17020 – Miscellaneous Provisions: Substantial performance of an agreement: Example 2
- SDLTM17030 – Miscellaneous Provisions: Withdrawal of a notice to quit or break notice
- SDLTM17032 – Miscellaneous Provisions: Linked leases
- SDLTM17035 – Miscellaneous Provisions: Linked leases: Overview
- SDLTM17040 – Miscellaneous Provisions: Linked leases: Successive: Calculation
- SDLTM17045 – Miscellaneous Provisions: Linked leases: Successive: Example
- SDLTM17050 – Miscellaneous Provisions: Linked leases: Single scheme: Calculation
- SDLTM17055 – Miscellaneous Provisions: Linked leases: Single scheme: Example
- SDLTM17060 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation
- SDLTM17065 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation: Example
- SDLTM17068 – Miscellaneous Provisions: Grant of a reversionary lease: Contents
- SDLTM17070 – Miscellaneous Provisions: Grant of a reversionary lease
- SDLTM17075 – Miscellaneous Provisions: Grant of a reversionary lease: Example
- SDLTM17080 – Miscellaneous Provisions: Surrender and regrant of a lease
- SDLTM17085 – Miscellaneous Provisions: Lease Assignments: Treated as new lease
- SDLTM17090 – Miscellaneous Provisions: Lease Assignments: Treated as new lease
- SDLTM17095 – Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples
- SDLTM17100 – Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2
- SDLTM17105 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant
- SDLTM17110 – Miscellaneous Provisions: ‘Rent’ payable for a period before grant
- SDLTM17115 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant: Examples
- SDLTM17120 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant: Example 2
- SDLTM17600 – Introduction: Contents
- SDLTM17610 – Introduction: Scope of manual
- SDLTM17615 – Introduction: Scope of stamp duty land tax on leases: Contents
- SDLTM17620 – Introduction: Scope of stamp duty land tax on leases
- SDLTM17625 – Introduction: Scope of stamp duty land tax on leases: Pre-implementation leases
- SDLTM17630 – Introduction: Definitions
- SDLTM17635 – Introduction: Definitions: Leases
- SDLTM17640 – Introduction: Definitions: Agreements for lease and missives of let
- SDLTM17645 – Introduction: Definitions: Notional leases
- SDLTM18000 – Chargeable Consideration: Contents
- SDLTM18005 – Chargeable Consideration: Rent
- SDLTM18010 – Chargeable Consideration: Rent
- SDLTM18015 – Chargeable Consideration: Rent: Inclusive of services etc.
- SDLTM18040 – Chargeable Consideration: ‘Premium’ payments
- SDLTM18045 – Chargeable Consideration: ‘Premium’ payments for lease
- SDLTM18048 – Chargeable Consideration: ‘ Premium’ payments for lease: Reverse premiums
- SDLTM18050 – Chargeable Consideration: Deposit and loan arrangements
- SDLTM18060 – Chargeable Consideration: Tenant’s obligations
- SDLTM18070 – Chargeable Consideration: Renunciation/ Surrender of a lease
- SDLTM18200 – Notification
- SDLTM18205 – Notification: Grant of a lease
- SDLTM18210 – Notification: Grant of a lease
- SDLTM18215 – Notification: Grant of a lease: Example 1
- SDLTM18220 – Notification: Grant of a lease: Example 2
- SDLTM18225 – Notification: Grant of a lease: Example 3
- SDLTM18230 – Notification: Grant of a lease: Example 4
- SDLTM18235 – Notification: Grant of a lease: Example 4a
- SDLTM18240 – Notification: Grant of a lease: Example 5
- SDLTM18245 – Notification: Grant of a lease: Example 6
- SDLTM18250 – Notification: Grant of a lease: Example 7
- SDLTM18260 – Notification: Continuation of a lease by tacit relocation
- SDLTM18265 – Notification: Continuation of a lease by tacit relocation
- SDLTM18270 – Notification: Continuation of a lease by tacit relocation: Example 1
- SDLTM18275 – Notification: Continuation of lease by tacit relocation: Example 2
- SDLTM18280 – Notification: Continuation of a lease by tacit relocation: Example 3
- SDLTM18400 – Calculation of stamp duty land tax
- SDLTM18405 – Calculation of stamp duty land tax: Lease premium
- SDLTM18410 – Calculation of stamp duty land tax: Lease premium
- SDLTM18415 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure
- SDLTM18420 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
- SDLTM18425 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
- SDLTM18430 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
- SDLTM18435 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
- SDLTM18440 – Calculation of stamp duty land tax: Deposit and loan arrangements
- SDLTM18445 – Calculation of stamp duty land tax: Rent
- SDLTM18450 – Calculation of stamp duty land tax: Rent
- SDLTM18455 – Calculation of stamp duty land tax: Rent: Net present value
- SDLTM18460 – Calculation of stamp duty land tax: Net present value: Example of manual calculation
- SDLTM18465 – Calculation of stamp duty land tax: Rent: Term includes part year
- SDLTM18470 – Calculation of stamp duty land tax: Rent: Rent thresholds
- SDLTM18475 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 1
- SDLTM18480 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2
- SDLTM18485 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 3
- SDLTM18490 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 4
- SDLTM18495 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 5
- SDLTM18500 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 6
- SDLTM18505 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV
- SDLTM18510 – Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 1
- SDLTM18515 – Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 2
- SDLTM18520 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
- SDLTM18525 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Review of estimate
- SDLTM18530 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Rent reviews
- SDLTM18535 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews
- SDLTM18540 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
- SDLTM18545 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
- SDLTM18550 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 3
- SDLTM18555 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Turnover leases
- SDLTM18560 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Index linking
- SDLTM18565 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Royal payments, extraction of mineral rights etc.
- SDLTM18570 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 1
- SDLTM18575 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 2
- SDLTM18580 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 3
- SDLTM18585 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 4
- SDLTM18590 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 5
- SDLTM18595 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 6
- SDLTM18600 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 7
- SDLTM18605 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 8
- SDLTM18610 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 9
- SDLTM18615 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 10
- SDLTM18620 – Calculation of stamp duty land tax: Rent: Abnormal rent increases
- SDLTM18625 – Calculation of stamp duty land tax: Rent: Abnormal rent increases: Example
- SDLTM18630 – Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation
- SDLTM18635 – Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation: Example
- SDLTM18700 – Term of a lease
- SDLTM18705 – Term of a lease: Leases for a fixed term
- SDLTM18710 – Term of a lease: Leases for an indefinite term
- SDLTM18715 – Term of a lease: Leases for an indefinite term: Definition
- SDLTM18718 – Term of a lease: Leases for an indefinite term: Initial treatment
- SDLTM18720 – Term of a lease: Leases continuing by tacit relocation after initial fixed term
- SDLTM18725 – Term of a lease: Leases continuing by tacit relocation after initial fixed term
- SDLTM18728 – Term of a lease: Leases continuing by tacit relocation after initial fixed term: Example 1
- SDLTM18730 – Term of a lease: Treatment of indefinite term leases continuing
- SDLTM18735 – Term of a lease: Break and irritancy clauses and options to renew
- SDLTM18740 – Term of a lease: Lease extensions and variations, continuing by tacit relocation etc
- SDLTM18745 – Term of a lease: Lease extensions and variations, continuing by tacit relocation etc.
- SDLTM18748 – Term of a lease: Continuation by tacit relocation
- SDLTM18750 – Term of a lease: Backdated lease granted after lease has continued by tacit relocation
- SDLTM18755 – Term of a lease: Minute of variation to extend the term of a lease
- SDLTM18760 – Term of a lease: Minute of variation to extend the term of a lease: Example 1
- SDLTM18765 – Term of a lease: Minute of variation to extend the term of a lease: Example 2
- SDLTM18770 – Term of a lease: Missives to enter into minute of variation to extend the term of a lease
- SDLTM18775 – Surrender/Renunciation of leases
- SDLTM18780 – Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent
- SDLTM18785 – Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 1
- SDLTM18790 – Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/ or increase the rent: Example 2
- SDLTM18795 – Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 3
- SDLTM18800 – Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 4
- SDLTM18805 – Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 5
- SDLTM18810 – Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 6
- SDLTM19000 – Variation of leases
- SDLTM19010 – Variation of leases: Increasing rent in the first five years
- SDLTM19015 – Variation of leases: Increasing rent in the first five years
- SDLTM19018 – Variation of leases: Increasing rent in the first five years: Example 1
- SDLTM19020 – Variation of leases: Increasing rent in the first five years: Example 2
- SDLTM19025 – Variation of leases: Minute of extension and variation
- SDLTM19030 – Variation of leases: Minute of extension and variation
- SDLTM19035 – Variation of leases: Minute of extension and variation: Example 1
- SDLTM19038 – Variation of leases: Minute of extension and variation: Example 2
- SDLTM19040 – Variation of leases: Reducing the rent payable
- SDLTM19045 – Variation of leases: Reducing the rent payable
- SDLTM19048 – Variation of leases: Reducing the rent payable: Example 1
- SDLTM19050 – Variation of leases: Reducing the rent payable: Example 2
- SDLTM19055 – Variation of leases: Reducing the term
- SDLTM19060 – Variation of leases: Reducing the term
- SDLTM19065 – Variation of leases: Reducing the term: Example
- SDLTM19300 – Reliefs and exemptions
- SDLTM19305 – Reliefs and exemptions: Overlap relief
- SDLTM19310 – Reliefs and exemptions: Overlap relief
- SDLTM19311 – Reliefs and Exemptions: Overlap Relief: Rent taken into account
- SDLTM19315 – Reliefs and exemptions: Overlap relief: Example 1
- SDLTM19320 – Reliefs and exemptions: Overlap relief: Example 2
- SDLTM19325 – Reliefs and exemptions: Overlap relief: Example 3
- SDLTM19330 – Reliefs and exemptions: Overlap relief: Example 4
- SDLTM19335 – Reliefs and exemptions: Overlap relief: Example 5
- SDLTM19340 – Reliefs and exemptions: Sale and leaseback arrangements
- SDLTM19341 – Reliefs and Exemptions: Sale and leaseback arrangements: Example 1
- SDLTM19342 – Reliefs and exemptions: Sale and leaseback arrangements: Example 2
- SDLTM19343 – Reliefs and exemptions: Sale and leaseback arrangements: Example 3
- SDLTM19600 – Miscellaneous provisions
- SDLTM19605 – Miscellaneous provisions: Substantial performance of an agreement for lease or missives
- SDLTM19610 – Miscellaneous provisions: Substantial performance of an agreement for lease or missives
- SDLTM19615 – Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 1
- SDLTM19620 – Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 2
- SDLTM19625 – Miscellaneous provisions: Tenant taking entry before missives have been concluded or formal lease granted
- SDLTM19630 – Miscellaneous provisions: Linked leases
- SDLTM19635 – Miscellaneous provisions: Linked leases: Overview
- SDLTM19640 – Miscellaneous provisions: Linked leases: Successive: Calculation
- SDLTM19645 – Miscellaneous provisions: Linked leases: Successive: Example
- SDLTM19650 – Miscellaneous provisions: Linked leases: Single scheme: Calculation
- SDLTM19655 – Miscellaneous provisions: Linked leases: Single scheme: Example
- SDLTM19660 – Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation
- SDLTM19665 – Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation: Example
- SDLTM19670 – Miscellaneous provisions: Grant of a reversionary lease
- SDLTM19672 – Miscellaneous provisions: Grant of a reversionary lease
- SDLTM19674 – Miscellaneous provisions: Grant of a lease to commence in the future: Example
- SDLTM19675 – Miscellaneous provisions: Lease Assignations: treated as a new lease
- SDLTM19680 – Miscellaneous provisions: Lease assignations: treated as a new lease
- SDLTM19685 – Miscellaneous provisions: Lease assignations: treated as a new lease: Example 1
- SDLTM19690 – Miscellaneous provisions: Lease assignations: treated as a new lease: Example 2
- SDLTM20000 – Reliefs
- SDLTM20010 – Reliefs: Introduction
- SDLTM20050 – Reliefs: disadvantaged areas relief
- SDLTM20110 – Reliefs: Disadvantaged areas relief
- SDLTM20200 – Freeports and Investment Zones relief
- SDLTM20205 – Freeports and Investment Zones relief: general
- SDLTM20210 – Freeports and Investment Zones relief -qualifying land
- SDLTM20220 – Freeports and Investment Zones relief – use of land in a “qualifying manner”
- SDLTM20225 – Freeports and Investment Zones relief – use of land in a “non-qualifying manner”
- SDLTM20230 – Freeports and Investment Zones relief – use of land in a “qualifying manner” – definitions
- SDLTM20240 – Freeports and Investment Zones relief – relief for ancillary land (para 3(3))
- SDLTM20250 – Freeports and Investment Zones relief – transaction land situated outside a freeport tax site
- SDLTM20260 – Freeports and Investment Zones relief – leases and rent
- SDLTM20270 – Freeports and Investment Zones relief – attributing chargeable consideration
- SDLTM20280 – Freeports and Investment Zones relief – 100% relief
- SDLTM20285 – Freeports and Investment Zones relief – partial relief
- SDLTM20290 – Freeports and Investment Zones relief – no relief
- SDLTM20300 – Freeports and Investment Zones relief – meanings of dwelling and residential property
- SDLTM20310 – Freeports and Investment Zones relief – treatment of residential property
- SDLTM20320 – Freeports and Investment Zones relief – control period and withdrawal of relief
- SDLTM20330 – Freeports and Investment Zones relief – withdrawal of relief – exceptions
- SDLTM20335 – Freeports and Investment Zones relief – withdrawal of relief – partial disposal
- SDLTM20340 – Freeports and Investment Zones relief – alternative finance
- SDLTM20500 – Reliefs: Diplomatic premises
- SDLTM20600 – Reliefs: Sovereign Bodies and International Organisations
- SDLTM20700 – Zero carbon homes relief
- SDLTM21000 – Reliefs: Certain acquisitions of residential property
- SDLTM21010 – Reliefs: Certain acquisitions of residential property
- SDLTM21020 – Reliefs: Certain acquisitions of residential property
- SDLTM21030 – Reliefs: Certain acquisitions of residential property
- SDLTM21040 – Reliefs: Certain acquisitions of residential property
- SDLTM21050 – Reliefs: Certain acquisitions of residential property
- SDLTM21060 – Reliefs: Certain acquisitions of residential property
- SDLTM21070 – Reliefs: Certain acquisitions of residential property
- SDLTM21500 – Pre-completion transaction
- SDLTM21510 – Introduction to pre-completion transactions
- SDLTM21520 – Outline of legislation
- SDLTM21530 – Introductory provisions and key definitions
- SDLTM21540 – Paragraphs 4-8 – Assignments of rights
- SDLTM21550 – Free-standing transfers
- SDLTM21560 – Minimum consideration rule
- SDLTM21570 – Relief for the transferor
- SDLTM21580 – Registration of interest in land
- SDLTM21590 – Example 1, Simple assignments of rights
- SDLTM21600 – Example 2, Subsale and minimum consideration rule
- SDLTM21610 – Example 3, Assignment of part
- SDLTM21620 – Example 4, Subsale of part
- SDLTM21630 – Example 5, Series of assignments
- SDLTM21640 – Example 6, Series of subsales
- SDLTM21650 – Example 7, Exchanges – assignments
- SDLTM21660 – Example 8, Exchanges subsales
- SDLTM21670 – Example 9 , Acquisition by a connected company
- SDLTM21680 – Example 10, Partnerships
- SDLTM21690 – Example 11, Novation
- SDLTM21700 – Example 12, Successive subsales
- SDLTM22000 – Reliefs: Compulsory purchase facilitating development
- SDLTM22005 – Reliefs: Compulsory purchase facilitating development
- SDLTM22010 – Reliefs: Compulsory purchase facilitating development
- SDLTM22020 – Reliefs: Compulsory purchase facilitating development
- SDLTM22500 – Reliefs: Compliance with planning obligations
- SDLTM22505 – Reliefs: Compliance with planning obligations
- SDLTM22510 – Reliefs: Compliance with planning obligations
- SDLTM22520 – Reliefs: Compliance with planning obligations
- SDLTM22530 – Reliefs: Compliance with planning obligations
- SDLTM22540 – Reliefs: Compliance with planning obligations
- SDLTM22550 – Reliefs: Compliance with planning obligations
- SDLTM23000 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23010 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23011 – Reliefs: Group Tax Bulletin article
- SDLTM23012 – Reliefs: Group Tax Bulletin article: How to claim group relief in stamp duty land tax
- SDLTM23013 – Reliefs: Group Tax Bulletin article: Enquiries involving group relief claims
- SDLTM23014 – Reliefs: Group Tax Bulletin article: Definitions
- SDLTM23015 – Reliefs: Group Tax Bulletin article: paragraph 2(1): arrangements for change of control of purchaser
- SDLTM23016 – Reliefs: Group Tax Bulletin article: Subsales and group relief in stamp duty land tax
- SDLTM23017 – Reliefs: Group Tax Bulletin article: Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group
- SDLTM23018 – Reliefs: Group Tax Bulletin article: Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 clawback
- SDLTM23019 – Reliefs: Group Tax Bulletin article: Section 54(4) FA2003: exception from the connected company charge on a winding up
- SDLTM23020 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23030 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23030A – Group, reconstruction or acquisition relief
- SDLTM23035 – Reliefs: Group, Arrangements
- SDLTM23040 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23070 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23071 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23080 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23081 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23081a – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23082 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23083 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23084 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23085 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090A – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090B – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090C – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090D – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090E – Relief: Group, reconstruction or acquisition relief
- SDLTM23090F – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23090G – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23100 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23200 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23201 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23210 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23220 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23230 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23240 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23250 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23260 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23270 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23280 – Reliefs: Group, reconstruction or acquisition relief
- SDLTM23500 – Reliefs: Demutualisation of insurance company
- SDLTM23505 – Reliefs: Demutualisation of insurance company
- SDLTM23510 – Reliefs: Demutualisation of insurance company
- SDLTM23520 – Reliefs: Demutualisation of insurance company
- SDLTM24000 – Reliefs: Demutualisation of building society
- SDLTM24500 – Reliefs: Incorporation of limited liability partnerships
- SDLTM25000 – Reliefs: Transfers involving public bodies
- SDLTM25005 – Reliefs: Transfers involving public bodies
- SDLTM25010 – Reliefs: Transfers involving public bodies
- SDLTM25020 – Reliefs: Transfers involving public bodies
- SDLTM25030 – Reliefs: Transfers involving public bodies
- SDLTM25500 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies
- SDLTM25505 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies
- SDLTM25510 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies
- SDLTM26000 – Reliefs: Charities relief
- SDLTM26005 – Reliefs: Charities relief
- SDLTM26010 – Reliefs: Charities relief: Detailed rules to qualify for the relief FA03/SCH8/PARA1
- SDLTM26010A – Reliefs: Charities relief
- SDLTM26020 – Reliefs: Charities relief
- SDLTM26030 – Reliefs: Charities relief
- SDLTM26030A – Reliefs: Charities relief
- SDLTM26035 – Reliefs: Charities relief – Non Charity Purchasers
- SDLTM26040 – Reliefs: Charities relief
- SDLTM26050 – Reliefs: Charities relief
- SDLTM26500 – Reliefs: Acquisition by bodies established for national purposes
- SDLTM27000 – Reliefs: Right to buy transactions, shared ownership leases etc
- SDLTM27005 – Reliefs: Right to buy transactions, shared ownership leases etc: General overview FA03/S70 and FA03/SCH9
- SDLTM27010 – Reliefs: Right to buy transactions, shared ownership leases etc: Definition of right to buy FA03/SCH9/PARA1
- SDLTM27015 – Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions
- SDLTM27020 – Reliefs: Right to buy transactions, shared ownership leases etc: Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4
- SDLTM27030 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2
- SDLTM27040 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3
- SDLTM27050 – Reliefs: Right to buy transactions, shared ownership leases etc: Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4
- SDLTM27060 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: treatment where market value election not made: staircasing transactions FA03/SCH9/PARA4A
- SDLTM27065 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: treatment where market value election not made: effect of linked transactions rules FA03/SCH9/PARA4B
- SDLTM27070 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
- SDLTM27071 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13
- SDLTM27072 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: introduction FA03/SCH9/PARA7++
- SDLTM27073 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: general conditions FA03/SCH9/PARA7
- SDLTM27074 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8
- SDLTM27075 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10
- SDLTM27076 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12
- SDLTM27077 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14
- SDLTM27080 – Reliefs: Right to buy transactions, shared ownership leases etc: Notes to assist the completion of the SDLT1 land transaction return
- SDLTM27500 – Reliefs: Certain acquisitions by registered social landlords
- SDLTM27510 – Reliefs: supplementary Information FA03/S71
- SDLTM28000 – Reliefs: Alternative property finance
- SDLTM28005 – Reliefs: Alternative property finance
- SDLTM28050 – Reliefs: Alternative Property Finance
- SDLTM28100 – Reliefs: Alternative property finance
- SDLTM28110 – Reliefs: Alternative property finance
- SDLTM28120 – Reliefs: Alternative property finance
- SDLTM28130 – Reliefs: Alternative property finance
- SDLTM28140 – Reliefs: Alternative property finance
- SDLTM28200 – Reliefs: Alternative property finance
- SDLTM28210 – Reliefs: Alternative property finance
- SDLTM28220 – Reliefs: Alternative property finance
- SDLTM28230 – Reliefs: Alternative property finance
- SDLTM28240 – Reliefs: Alternative property finance
- SDLTM28300 – Reliefs: Alternative property finance
- SDLTM28310 – Reliefs: Alternative property finance
- SDLTM28320 – Reliefs: Alternative property finance
- SDLTM28330 – Reliefs: Alternative property finance
- SDLTM28340 – Reliefs: Alternative property finance
- SDLTM28400 – Reliefs: Alternative property finance
- SDLTM28410 – Reliefs: Alternative property finance
- SDLTM28420 – Reliefs: Alternative property finance
- SDLTM28430 – Reliefs: Alternative property finance
- SDLTM28500 – Reliefs: Exercise of collective rights by tenants of flats
- SDLTM28505 – Reliefs: Exercise of collective rights by tenants of flats
- SDLTM28510 – Reliefs: Exercise of collective rights by tenants of flats
- SDLTM28510A – Reliefs: Collective enfranchisement by leaseholders
- SDLTM29000 – Reliefs: Crofting community right to buy
- SDLTM29005 – Reliefs: Crofting community right to buy
- SDLTM29010 – Reliefs: Crofting community right to buy
- SDLTM29010A – Reliefs: Crofting community right to buy: Detailed rules and definitions: Example
- SDLTM29200 – Reliefs: Financial Institutions in Resolution
- SDLTM29210 – Reliefs: Financial Institutions in Resolution: Overview
- SDLTM29220 – Reliefs: Financial Institutions on Resolution: Stamp Duty Land Tax exemption on certain transfer instruments
- SDLTM29230 – Reliefs: Financial Institutions in Resolution: Stamp Duty Land Tax – Exceptions
- SDLTM29240 – Reliefs: Financial Institutions in Resolution: Resolution stabilisation options
- SDLTM29250 – Reliefs: Financial Institutions in Resolution: Supplemental reverse and onward transfers
- SDLTM29500 – Reliefs: Arrangements involving public or educational bodies
- SDLTM29600 – Miscellaneous provisions
- SDLTM29610 – Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts
- SDLTM29620 – Reliefs
- SDLTM29630 – Reliefs
- SDLTM29640 – Reliefs
- SDLTM29650 – Reliefs
- SDLTM29660 – Reliefs
- SDLTM29670 – Reliefs
- SDLTM29680 – Reliefs
- SDLTM29690 – Reliefs
- SDLTM29700 – Reliefs
- SDLTM29710 – Reliefs
- SDLTM29800 – Reliefs: First Time Buyers
- SDLTM29805 – Introduction to First-Time Buyers’ relief
- SDLTM29805 – Introduction to First-Time Buyers’ relief
- SDLTM29810 – Reliefs: First Time Buyers – General overview: FA03/S57AA/S73CA
- SDLTM29811 – Availability of the relief
- SDLTM29811 – Availability of the relief
- SDLTM29815 – SDLT rates when the relief is available
- SDLTM29815 – SDLT rates when the relief is available
- SDLTM29820 – Reliefs: First Time Buyers – Conditions applying to the land
- SDLTM29821 – Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)
- SDLTM29821 – Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)
- SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)
- SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)
- SDLTM29830 – Reliefs: First Time Buyers – The purchaser
- SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)
- SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)
- SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)
- SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)
- SDLTM29840 – Reliefs: First Time Buyers – Other reliefs
- SDLTM29841 – Linked Transactions – further detail
- SDLTM29841 – Linked Transactions – further detail
- SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6
- SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6
- SDLTM29850 – Reliefs: First Time Buyers – Circumstances where we consider that the relief can be claimed
- SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9
- SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9
- SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust
- SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust
- SDLTM29860 – Reliefs: First Time Buyers – Circumstances where we consider that the relief can not be properly claimed
- SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement
- SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement
- SDLTM29865 – Interaction with Higher rates for Additional Dwellings
- SDLTM29865 – Interaction with Higher rates for Additional Dwellings
- SDLTM29871 – Interaction with Alternative Finance Arrangements
- SDLTM29871 – Interaction with Alternative Finance Arrangements
- SDLTM29875 – Interaction with Shared ownership
- SDLTM29875 – Interaction with Shared ownership
- SDLTM29880 – Interaction with Shared ownership – Market Value Election
- SDLTM29880 – Interaction with Shared ownership – Market Value Election
- SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages
- SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages
- SDLTM29890 – Interaction with Shared ownership – Staircasing transactions
- SDLTM29890 – Interaction with Shared ownership – Staircasing transactions
- SDLTM29895 – Claiming the relief
- SDLTM29895 – Claiming the relief
- SDLTM29900 – Relief for transfers involving multiple dwellings
- SDLTM29900 – Relief for transfers involving multiple dwellings
- SDLTM29901 – Abolition of multiple dwellings relief for SDLT
- SDLTM29901 – Abolition of multiple dwellings relief for SDLT
- SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024
- SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024
- SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions
- SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions
- SDLTM29904 – Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules
- SDLTM29904 – Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules
- SDLTM29905 – Relief for transfers multiple dwellings: Overview
- SDLTM29905 – Relief for transfers multiple dwellings: Overview
- SDLTM29910 – Relief for transfers involving multiple dwellings: Availability of relief
- SDLTM29910 – Relief for transfers involving multiple dwellings: Availability of relief
- SDLTM29915 – Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
- SDLTM29915 – Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
- SDLTM29920 – Relief for transfers involving multiple dwellings: Application to partnership transactions
- SDLTM29920 – Relief for transfers involving multiple dwellings: Application to partnership transactions
- SDLTM29925 – Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)
- SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
- SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
- SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
- SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
- SDLTM29940 – Relief for transfers involving multiple dwellings: Consideration attributable to interests in dwellings FA03/SCH6B/PARA5(1) – (6)
- SDLTM29940 – Relief for transfers involving multiple dwellings: Consideration attributable to interests in dwellings FA03/SCH6B/PARA5(1) – (6)
- SDLTM29945 – Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
- SDLTM29945 – Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
- SDLTM29950 – Relief for transfers involving multiple dwellings: Tax due on consideration in the form of rent FA03/SCH6B/PARA4(5)
- SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of “dwelling” FA03/SCH6B/PARA7
- SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of “dwelling” FA03/SCH6B/PARA7
- SDLTM29957 – Relief for transfers involving multiple dwellings: treatment of student accommodation
- SDLTM29957 – Relief for transfers involving multiple dwellings: treatment of student accommodation
- SDLTM29960 – Relief for transfers involving multiple dwellings: “off plan” transactions FA03/SCH6B/PARA7(5)-(6)
- SDLTM29960 – Relief for transfers involving multiple dwellings: “off plan” transactions FA03/SCH6B/PARA7(5)-(6)
- SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6
- SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6
- SDLTM29970 – Relief for transfers involving multiple dwellings: Example 1
- SDLTM29970 – Relief for transfers involving multiple dwellings: Example 1
- SDLTM29971 – Relief for transfers involving multiple dwellings: Example 2
- SDLTM29971 – Relief for transfers involving multiple dwellings: Example 2
- SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3
- SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3
- SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4
- SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4
- SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5
- SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5
- SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6
- SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6
- SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7
- SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7
- SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8
- SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8
- SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9
- SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9
- SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10
- SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10
- SDLTM30000 – Application
- SDLTM30000 – Application
- SDLTM30010 – Application: Amount of tax chargeable FA03/S55
- SDLTM30010 – Application: Amount of tax chargeable FA03/S55
- SDLTM30020 – Introduction of the 5 percent rate for residential property
- SDLTM30020 – Introduction of the 5 percent rate for residential property
- SDLTM30030 – Introduction of the 5 percent rate for residential property
- SDLTM30030 – Introduction of the 5 percent rate for residential property
- SDLTM30040 – Example: P is buying a house for £2 million
- SDLTM30040 – Example: P is buying a house for £2 million
- SDLTM30050 – Example: P is buying an estate for £3 million.
- SDLTM30050 – Example: P is buying an estate for £3 million.
- SDLTM30060 – Example: P buys a large property which is in multiple occupation by students
- SDLTM30060 – Example: P buys a large property which is in multiple occupation by students
- SDLTM30070 – Example: P buys a hotel for £3 million
- SDLTM30070 – Example: P buys a hotel for £3 million
- SDLTM30100 – Application: Linked transactions FA03/S108
- SDLTM30100 – Application: Linked transactions FA03/S108
- SDLTM30200 – Application: Companies: General FA03/S100
- SDLTM30200 – Application: Companies: General FA03/S100
- SDLTM30220 – Application: Companies: Deemed market value FA03/S53
- SDLTM30220 – Application: Companies: Deemed market value FA03/S53
- SDLTM30221 – Application: Deemed market value: Example 1
- SDLTM30221 – Application: Deemed market value: Example 1
- SDLTM30222 – Application: Transfer to a connected company: Example 2
- SDLTM30222 – Application: Transfer to a connected company: Example 2
- SDLTM30223 – Application: Transfer to a connected company: Example 3
- SDLTM30223 – Application: Transfer to a connected company: Example 3
- SDLTM30224 – Application: Transfer to a connected company: Example 4
- SDLTM30224 – Application: Transfer to a connected company: Example 4
- SDLTM31400 – Application
- SDLTM31400 – Application
- SDLTM31500 – Application
- SDLTM31500 – Application
- SDLTM31600 – Application
- SDLTM31600 – Application
- SDLTM31610 – Application: Bodies registered under the Co-operative & Community Benefit Societies Act 2014
- SDLTM31610 – Application: Bodies registered under the Co-operative & Community Benefit Societies Act 2014
- SDLTM31700 – Application: Trusts and powers: Introduction FA03/S105 and FA03/SCH16
- SDLTM31700 – Application: Trusts and powers: Introduction FA03/S105 and FA03/SCH16
- SDLTM31710 – Application – Trusts and powers: Bare trusts
- SDLTM31710 – Application – Trusts and powers: Bare trusts
- SDLTM31710A – Application: Trusts and powers
- SDLTM31710A – Application: Trusts and powers
- SDLTM31720 – Application – Trusts and powers: Settlements
- SDLTM31720 – Application – Trusts and powers: Settlements
- SDLTM31730 – Application: Trusts and powers
- SDLTM31730 – Application: Trusts and powers
- SDLTM31740 – Application
- SDLTM31740 – Application
- SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement
- SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement
- SDLTM31750 – Application – Trusts and powers: Transfers between pension funds
- SDLTM31750 – Application – Trusts and powers: Transfers between pension funds
- SDLTM31760 – Application
- SDLTM31760 – Application
- SDLTM31800 – Application – Transactions involving Pension Funds
- SDLTM31800 – Application – Transactions involving Pension Funds
- SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages
- SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages
- SDLTM31811 – Application: Transactions involving pension funds
- SDLTM31811 – Application: Transactions involving pension funds
- SDLTM31812 – Application: Transactions involving pension funds
- SDLTM31812 – Application: Transactions involving pension funds
- SDLTM31820 – Application – Pension Funds and linked transactions
- SDLTM31820 – Application – Pension Funds and linked transactions
- SDLTM31900 – Application – Persons acting in a representative capacity FA03/S106
- SDLTM31900 – Application – Persons acting in a representative capacity FA03/S106
- SDLTM31905 – Application – Power of Attorney
- SDLTM31905 – Application – Power of Attorney
- SDLTM31910 – Application -General Powers of Attorney
- SDLTM31910 – Application -General Powers of Attorney
- SDLTM31915 – Application – Powers of Attorney given as security
- SDLTM31915 – Application – Powers of Attorney given as security
- SDLTM31920 – Application – Powers of Attorney and SDLT
- SDLTM31920 – Application – Powers of Attorney and SDLT
- SDLTM32000 – Application – Crown application FA03/S107
- SDLTM32000 – Application – Crown application FA03/S107
- SDLTM32500 – Application
- SDLTM32500 – Application
- SDLTM33000 – Application: Partnerships – Partnerships: FA03/SCH15
- SDLTM33000 – Application: Partnerships – Partnerships: FA03/SCH15
- SDLTM33100 – Partnerships
- SDLTM33100 – Partnerships
- SDLTM33110 – How is a partnership treated for SDLT purposes: Partnership defined for the purposes of SDLT-Para1
- SDLTM33110 – How is a partnership treated for SDLT purposes: Partnership defined for the purposes of SDLT-Para1
- SDLTM33120 – How is a partnership treated for SDLT purposes: Partnership personality disregarded – Para2
- SDLTM33120 – How is a partnership treated for SDLT purposes: Partnership personality disregarded – Para2
- SDLTM33130 – How is a partnership treated for SDLT purposes: Continuity of partnership – Para3
- SDLTM33130 – How is a partnership treated for SDLT purposes: Continuity of partnership – Para3
- SDLTM33140 – How is a partnership treated for SDLT purposes: Partnership not to be regarded as a unit trust scheme-Para4
- SDLTM33140 – How is a partnership treated for SDLT purposes: Partnership not to be regarded as a unit trust scheme-Para4
- SDLTM33200 – Partnerships: Ordinary partnership transactions
- SDLTM33200 – Partnerships: Ordinary partnership transactions
- SDLTM33210 – Ordinary partnership transactions – Para5
- SDLTM33210 – Ordinary partnership transactions – Para5
- SDLTM33220 – Ordinary partnership transactions: Responsible partners – Para6
- SDLTM33220 – Ordinary partnership transactions: Responsible partners – Para6
- SDLTM33230 – Ordinary partnership transactions: Joint and several liability – Para7
- SDLTM33230 – Ordinary partnership transactions: Joint and several liability – Para7
- SDLTM33240 – Ordinary partnership transactions: Representative partners – Para8
- SDLTM33240 – Ordinary partnership transactions: Representative partners – Para8
- SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2
- SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2
- SDLTM33260 – Ordinary partnership transactions: Example 1
- SDLTM33260 – Ordinary partnership transactions: Example 1
- SDLTM33270 – Ordinary partnership transactions: Example 2
- SDLTM33270 – Ordinary partnership transactions: Example 2
- SDLTM33300 – Partnerships: Special provisions relating to partnerships
- SDLTM33300 – Partnerships: Special provisions relating to partnerships
- SDLTM33310 – Special provisions relating to partnerships: Broad effect of the application of the special provisions
- SDLTM33310 – Special provisions relating to partnerships: Broad effect of the application of the special provisions
- SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions
- SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions
- SDLTM33330 – Special provisions relating to partnerships: Acquisition of an interest in a partnership Para29
- SDLTM33330 – Special provisions relating to partnerships: Acquisition of an interest in a partnership Para29
- SDLTM33340 – Special provisions relating to partnerships: Definitions
- SDLTM33340 – Special provisions relating to partnerships: Definitions
- SDLTM33350 – Transfer of a chargeable interest – Para9
- SDLTM33350 – Transfer of a chargeable interest – Para9
- SDLTM33360 – Transfer of a chargeable interest to a partnership – Para35
- SDLTM33360 – Transfer of a chargeable interest to a partnership – Para35
- SDLTM33370 – Transfer of an interest in a partnership – Para36
- SDLTM33370 – Transfer of an interest in a partnership – Para36
- SDLTM33380 – Transfer of a chargeable interest from a partnership – Para37
- SDLTM33380 – Transfer of a chargeable interest from a partnership – Para37
- SDLTM33390 – Partnership Property – Para34(1)
- SDLTM33390 – Partnership Property – Para34(1)
- SDLTM33400 – Partnership share – Para34(2)
- SDLTM33400 – Partnership share – Para34(2)
- SDLTM33410 – Connected persons – Para39
- SDLTM33410 – Connected persons – Para39
- SDLTM33420 – Arrangements – Para40
- SDLTM33420 – Arrangements – Para40
- SDLTM33500 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10
- SDLTM33500 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10
- SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33520 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33520 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33530 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33530 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33550 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33550 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33560 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33560 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33580 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33580 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33600 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33600 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
- SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65
- SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65
- SDLTM33700 – Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership – Para 18
- SDLTM33700 – Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership – Para 18
- SDLTM33710 – Overview of Para 18
- SDLTM33710 – Overview of Para 18
- SDLTM33720 – Chargeable consideration – Para18(2)
- SDLTM33720 – Chargeable consideration – Para18(2)
- SDLTM33730 – Sum of the lower proportions – Para20. Example 1
- SDLTM33730 – Sum of the lower proportions – Para20. Example 1
- SDLTM33740 – Sum of the lower proportions – Para20. Example 2
- SDLTM33740 – Sum of the lower proportions – Para20. Example 2
- SDLTM33750 – Sum of the lower proportions – detailed provisions
- SDLTM33750 – Sum of the lower proportions – detailed provisions
- SDLTM33760 – Example 1 – application of detailed provisions
- SDLTM33760 – Example 1 – application of detailed provisions
- SDLTM33770 – Example 2 – application of detailed provisions
- SDLTM33770 – Example 2 – application of detailed provisions
- SDLTM33780 – Partnership share for the purposes of Para20
- SDLTM33780 – Partnership share for the purposes of Para20
- SDLTM33790 – Chargeable consideration includes rent – Para19
- SDLTM33790 – Chargeable consideration includes rent – Para19
- SDLTM33800 – Chargeable consideration includes rent – Para19, example
- SDLTM33800 – Chargeable consideration includes rent – Para19, example
- SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23
- SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23
- SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1
- SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1
- SDLTM33830 – Transfer of a chargeable interest from a partnership to a partnership – example 2
- SDLTM33830 – Transfer of a chargeable interest from a partnership to a partnership – example 2
- SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24
- SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24
- SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example
- SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example
- SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2
- SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2
- SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3
- SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3
- SDLTM34000 – Special provisions relating to partnerships: Transfer of interest in a Property Investment partnership
- SDLTM34000 – Special provisions relating to partnerships: Transfer of interest in a Property Investment partnership
- SDLTM34010 – Para 14 – Overview
- SDLTM34010 – Para 14 – Overview
- SDLTM34020 – Type A/Type B – Para 14(3A-3C)
- SDLTM34020 – Type A/Type B – Para 14(3A-3C)
- SDLTM34030 – Relevant partnership property – Para 14 (5-5A)
- SDLTM34030 – Relevant partnership property – Para 14 (5-5A)
- SDLTM34040 – Certain leases not relevant partnership property – Para 15
- SDLTM34040 – Certain leases not relevant partnership property – Para 15
- SDLTM34050 – Transfer of interest in a property investment partnership – Example
- SDLTM34050 – Transfer of interest in a property investment partnership – Example
- SDLTM34060 – Election by property investment partnership to dis-apply, Para 10 – Para 12A
- SDLTM34060 – Election by property investment partnership to dis-apply, Para 10 – Para 12A
- SDLTM34080 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc. – Para16
- SDLTM34080 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc. – Para16
- SDLTM34090 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34090 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34100 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34100 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.
- SDLTM34160 – Special provisions relating to partnerships: Deemed market value where transaction involves a connected company – FA03/S53
- SDLTM34160 – Special provisions relating to partnerships: Deemed market value where transaction involves a connected company – FA03/S53
- SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15
- SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15
- SDLTM34200 – Special provisions relating to partnerships: Application of Exemptions and Reliefs – Para 25(2)
- SDLTM34200 – Special provisions relating to partnerships: Application of Exemptions and Reliefs – Para 25(2)
- SDLTM34210 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34210 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34230 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34230 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34260 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34260 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34300 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34300 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs
- SDLTM34350 – Application of exemptions and reliefs: Group Relief – Para 27
- SDLTM34350 – Application of exemptions and reliefs: Group Relief – Para 27
- SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27
- SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27
- SDLTM34365 – Application of exemptions and reliefs: Group Relief
- SDLTM34365 – Application of exemptions and reliefs: Group Relief
- SDLTM34370 – Application of exemptions and reliefs: Group Relief
- SDLTM34370 – Application of exemptions and reliefs: Group Relief
- SDLTM34380 – Application of exemptions and reliefs: Group Relief
- SDLTM34380 – Application of exemptions and reliefs: Group Relief
- SDLTM34390 – Application of exemptions and reliefs: Group Relief
- SDLTM34390 – Application of exemptions and reliefs: Group Relief
- SDLTM34400 – Application of exemptions and reliefs: Group Relief
- SDLTM34400 – Application of exemptions and reliefs: Group Relief
- SDLTM34410 – Application of exemptions and reliefs: Group relief
- SDLTM34410 – Application of exemptions and reliefs: Group relief
- SDLTM34420 – Application of exemptions and reliefs: Group Relief
- SDLTM34420 – Application of exemptions and reliefs: Group Relief
- SDLTM34430 – Application of exemptions and reliefs: Group Relief
- SDLTM34430 – Application of exemptions and reliefs: Group Relief
- SDLTM34440 – Application of exemptions and reliefs: Group Relief
- SDLTM34440 – Application of exemptions and reliefs: Group Relief
- SDLTM34450 – Application of exemptions and reliefs: Group Relief
- SDLTM34450 – Application of exemptions and reliefs: Group Relief
- SDLTM34460 – Application of exemptions and reliefs: Group Relief
- SDLTM34460 – Application of exemptions and reliefs: Group Relief
- SDLTM34470 – Application of exemptions and reliefs: Group Relief
- SDLTM34470 – Application of exemptions and reliefs: Group Relief
- SDLTM34480 – Application of exemptions and reliefs: Group relief
- SDLTM34480 – Application of exemptions and reliefs: Group relief
- SDLTM34490 – Application of exemptions and reliefs: Group Relief
- SDLTM34490 – Application of exemptions and reliefs: Group Relief
- SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15
- SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15
- SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example
- SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example
- SDLTM34650 – Special provisions relating to partnerships: Notification of partnership transactions
- SDLTM34650 – Special provisions relating to partnerships: Notification of partnership transactions
- SDLTM34800 – Application: Partnerships – Transactions on or before 22 July 2004
- SDLTM34800 – Application: Partnerships – Transactions on or before 22 July 2004
- SDLTM49000 – Commencement and transitional provisions
- SDLTM49000 – Commencement and transitional provisions
- SDLTM49100 – Commencement and transitional provisions
- SDLTM49100 – Commencement and transitional provisions
- SDLTM49200 – Commencement and transitional provisions
- SDLTM49200 – Commencement and transitional provisions
- SDLTM49300 – Commencement and transitional provisions
- SDLTM49300 – Commencement and transitional provisions
- SDLTM49300A – Commencement and transitional provisions
- SDLTM49300A – Commencement and transitional provisions
- SDLTM49300B – Commencement and transitional provisions
- SDLTM49300B – Commencement and transitional provisions
- SDLTM49350 – Commencement and transitional provisions
- SDLTM49350 – Commencement and transitional provisions
- SDLTM49400 – Commencement and transitional provisions
- SDLTM49400 – Commencement and transitional provisions
- SDLTM49400A – Commencement and transitional provisions
- SDLTM49400A – Commencement and transitional provisions
- SDLTM49400B – Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples
- SDLTM49400B – Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples
- SDLTM49400C – Commencement and transitional provisions
- SDLTM49400C – Commencement and transitional provisions
- SDLTM49500 – Commencement and transitional provisions
- SDLTM49500 – Commencement and transitional provisions
- SDLTM49600 – Commencement and transitional provisions
- SDLTM49600 – Commencement and transitional provisions
- SDLTM49600A – Commencement and transitional provisions
- SDLTM49600A – Commencement and transitional provisions
- SDLTM49600B – Commencement and transitional provisions
- SDLTM49600B – Commencement and transitional provisions
- SDLTM49600C – Commencement and transitional provisions
- SDLTM49600C – Commencement and transitional provisions
- SDLTM49700 – Commencement and transitional provisions
- SDLTM49700 – Commencement and transitional provisions
- SDLTM50000 – Procedure
- SDLTM50000 – Procedure
- SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form
- SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form
- SDLTM50200 – Procedure: Registration of land transactions FA03/S79
- SDLTM50200 – Procedure: Registration of land transactions FA03/S79
- SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale
- SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale
- SDLTM50260 – Procedure: Completion following Substantial Performance of agreement for lease
- SDLTM50260 – Procedure: Completion following Substantial Performance of agreement for lease
- SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80
- SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80
- SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases
- SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases
- SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8
- SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8
- SDLTM50350 – Procedure: Later linked transaction – Section 81A Finance Act 2003
- SDLTM50350 – Procedure: Later linked transaction – Section 81A Finance Act 2003
- SDLTM50400 – Procedure: Further land transaction return where relief is withdrawn FA03/S81
- SDLTM50400 – Procedure: Further land transaction return where relief is withdrawn FA03/S81
- SDLTM50450 – Procedure: Leases that continue after a fixed term – FA03/Sch17A/Para3
- SDLTM50450 – Procedure: Leases that continue after a fixed term – FA03/Sch17A/Para3
- SDLTM50500 – Procedure: Loss, destruction of or damage to a land transaction return FA03/S82
- SDLTM50500 – Procedure: Loss, destruction of or damage to a land transaction return FA03/S82
- SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4
- SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4
- SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83
- SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83
- SDLTM50700 – Procedure: Payment of Stamp Duty Land Tax FA03/S86
- SDLTM50700 – Procedure: Payment of Stamp Duty Land Tax FA03/S86
- SDLTM50800 – Procedure: Interest on repayment of tax overpaid FA03/S89
- SDLTM50800 – Procedure: Interest on repayment of tax overpaid FA03/S89
- SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made
- SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made
- SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples
- SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples
- SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made
- SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made
- SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services
- SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services
- SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
- SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
- SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance
- SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance
- SDLTM50950 – Procedure: Notification of additional events taking place
- SDLTM50950 – Procedure: Notification of additional events taking place
- SDLTM51000 – Procedure: Applications for Non-Statutory Clearances
- SDLTM51000 – Procedure: Applications for Non-Statutory Clearances
- SDLTM51010 – Procedure: Pre-transaction and post-transaction rulings under CAP1 and non-statutory business clearances (NSBC) regime : Timing of request
- SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33
- SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33
- SDLTM52500 – Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: conditions
- SDLTM52510 – Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: if the self-assessment may still be amended
- SDLTM52550 – Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: mandatory requirement to enquire into the claim
- SDLTM53000 – Procedure: payment by cheque
- SDLTM54000 – Overpayment Relief: commencement and time limits
- SDLTM54000 – Overpayment Relief: commencement and time limits
- SDLTM54010 – Overpayment relief: Legislation
- SDLTM54010 – Overpayment relief: Legislation
- SDLTM54100 – Overpayment relief: Exclusions
- SDLTM54100 – Overpayment relief: Exclusions
- SDLTM54110 – Overpayment relief: Exclusions: Case A mistake concerning a relief or election
- SDLTM54110 – Overpayment relief: Exclusions: Case A mistake concerning a relief or election
- SDLTM54120 – Overpayment relief: Exclusions: Case B mistake concerning a relief or election
- SDLTM54120 – Overpayment relief: Exclusions: Case B mistake concerning a relief or election
- SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time
- SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time
- SDLTM54140 – Overpayment relief: Exclusions: Case D grounds of claim considered on appeal
- SDLTM54140 – Overpayment relief: Exclusions: Case D grounds of claim considered on appeal
- SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal
- SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal
- SDLTM54160 – Overpayment relief: Exclusions: Case F HMRC proceedings
- SDLTM54160 – Overpayment relief: Exclusions: Case F HMRC proceedings
- SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing
- SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing
- SDLTM54180 – Overpayment relief: Claims
- SDLTM54190 – Overpayment relief: Partnerships
- SDLTM54200 – Overpayment relief: Discovery assessments
- SDLTM60000 – Processing – what forms to use to notify a land transaction
- SDLTM60000 – Processing – what forms to use to notify a land transaction
- SDLTM60010 – Processing – what forms to use to notify a land transaction: general guidance
- SDLTM60010 – Processing – what forms to use to notify a land transaction: general guidance
- SDLTM60050 – Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction
- SDLTM60050 – Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction
- SDLTM60100 – Processing – what forms to use to notify a land transaction: where to send the paper land transaction return
- SDLTM60100 – Processing – what forms to use to notify a land transaction: where to send the paper land transaction return
- SDLTM60160 – Processing – what forms to use to notify a land transaction: Scottish and Welsh transactions
- SDLTM60160 – Processing – what forms to use to notify a land transaction: Scottish and Welsh transactions
- SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4
- SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4
- SDLTM60215 – Processing: Multiple property transactions
- SDLTM60215 – Processing: Multiple property transactions
- SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue
- SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue
- SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax
- SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax
- SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests
- SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests
- SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance
- SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance
- SDLTM60500 – Processing: Misdirected items
- SDLTM60500 – Processing: Misdirected items
- SDLTM61000 – Processing: Stamp Office queries and customer responses: Forms and letters in the Stamp duty land tax processing series
- SDLTM61000 – Processing: Stamp Office queries and customer responses: Forms and letters in the Stamp duty land tax processing series
- SDLTM61500 – Processing: Letters of authority
- SDLTM61500 – Processing: Letters of authority
- SDLTM61510 – Processing: Example letter of authority
- SDLTM61510 – Processing: Example letter of authority
- SDLTM61520 – Processing: Example letter of authority
- SDLTM61520 – Processing: Example letter of authority
- SDLTM62030 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified
- SDLTM62030 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified
- SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’
- SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’
- SDLTM62045 – Processing – what forms to use to notify a land transaction: further guidance for questions 1 and 16 SDLT1, guidance for completion of schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on
- SDLTM62045 – Processing – what forms to use to notify a land transaction: further guidance for questions 1 and 16 SDLT1, guidance for completion of schedules 1 and 2 relating to tenancies of the residential, non-residential or mixed use interests notified on
- SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule
- SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule
- SDLTM62050 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions
- SDLTM62050 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions
- SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction
- SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction
- SDLTM62080 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
- SDLTM62080 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
- SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
- SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions
- SDLTM62290 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties
- SDLTM62290 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties
- SDLTM62320 – Processing – what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 – further guidance for question 29 SDLT1, local authority number
- SDLTM62320 – Processing – what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 – further guidance for question 29 SDLT1, local authority number
- SDLTM62325 – Processing – what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 – further guidance for question 29 SDLT1, Scottish local authority numbers
- SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land
- SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land
- SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1
- SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1
- SDLTM62770 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved
- SDLTM62770 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved
- SDLTM62780 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 1 SDLT4, if the transaction is part of the sale of a business, what does the sale include?
- SDLTM62780 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 1 SDLT4, if the transaction is part of the sale of a business, what does the sale include?
- SDLTM80000 – Compliance
- SDLTM80000 – Compliance
- SDLTM80005 – Compliance: Introduction
- SDLTM80005 – Compliance: Introduction
- SDLTM80010 – Compliance: Introduction, Compliance and Stamp Duty Land Tax
- SDLTM80010 – Compliance: Introduction, Compliance and Stamp Duty Land Tax
- SDLTM80070 – Compliance: Introduction: Interest and penalties
- SDLTM80070 – Compliance: Introduction: Interest and penalties
- SDLTM80150 – Compliance: Liaison
- SDLTM80150 – Compliance: Liaison
- SDLTM80155 – Compliance: Liaison: Research and Development Team
- SDLTM80155 – Compliance: Liaison: Research and Development Team
- SDLTM80350 – Compliance: Liaison
- SDLTM80350 – Compliance: Liaison
- SDLTM80360 – Compliance: Liaison
- SDLTM80360 – Compliance: Liaison
- SDLTM85900 – Compliance: Penalties and Interest
- SDLTM85900 – Compliance: Penalties and Interest
- SDLTM85905 – Compliance: Penalties and Interest
- SDLTM85905 – Compliance: Penalties and Interest
- SDLTM85910 – Compliance: Interest
- SDLTM85910 – Compliance: Interest
- SDLTM85930 – Compliance: Interest
- SDLTM85930 – Compliance: Interest