HMRC SDLT Guidance - Land Tax Advice | (Stamp Duty Advice Bureau)

Our comprehensive guide on the Welsh Revenue Authority’s Land Transaction Tax (LTT). We’ve gathered all relevant WRA guidance here and presented it in a clear, straightforward format. Each article is designed to simplify complex information, providing practical explanations that are easy to follow.

For your convenience and confidence, every article includes direct links to the original WRA guidance, so you can review the official information and verify details as needed.

Understanding Stamp Duty Land Tax for Property Purchases in the UK

Stamp Duty Land Tax (SDLT) Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in the UK over a certain price threshold. The page provides guidance on SDLT, including its principles and application.

SDLT is applicable to houses, flats, and other buildings.
The tax is triggered when the purchase price exceeds a specified amount.
It covers both residential and non-residential properties.
Exemptions and reliefs may apply under certain conditions.

SDLT for Property Purchases in the UK

Original guidance here: SDLT for Property Purchases in the UK

Understanding Stamp Duty Land Tax for UK Property Purchases and Transfers

Stamp Duty Land Tax Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in the UK over a certain price threshold. This guide provides essential information about SDLT, including its application and calculation.

Applicable to houses, flats, and other land and buildings.
Thresholds determine when SDLT is payable.
Rates vary based on property type and value.
Important for property buyers to understand SDLT implications.

SDLT for UK Property Purchases and Transfers

Original guidance here: SDLT for UK Property Purchases and Transfers

Understanding Stamp Duty Land Tax for Non-Residential and Mixed Properties in the UK

Stamp Duty Land Tax Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in the UK over a certain price threshold. The webpage provides guidance on SDLT rates for non-residential and mixed-use properties.

SDLT is applicable to houses, flats, and other land and buildings.
Rates vary based on the type of property and its value.
Non-residential and mixed-use properties have specific SDLT rates.
Guidance is provided by the Government Digital Service.

SDLT for Non-Residential and Mixed Properties in the UK

Original guidance here: SDLT for Non-Residential and Mixed Properties in the UK

Understanding Stamp Duty Land Tax for UK Property Purchases Over Certain Price

Stamp Duty Land Tax (SDLT) Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land over a certain price in the UK. It applies to houses, flats, and other real estate. The page provides essential information about SDLT, including:

Thresholds and rates applicable to different property types.
Exemptions and reliefs available to certain buyers.
Guidance on calculating the amount of SDLT owed.
Instructions for payment and filing returns.

SDLT for UK Property Purchases Over Certain Price

Original guidance here: SDLT for UK Property Purchases Over Certain Price

Understanding Stamp Duty Land Tax for Property Purchases in the UK

Stamp Duty Land Tax Overview

Stamp Duty Land Tax (SDLT) is a tax levied on property purchases in the UK, applicable to houses, flats, and other land and buildings exceeding a certain price threshold. The page provides insights into SDLT’s principles and application.

SDLT is payable when purchasing property over a specified price in the UK.
It applies to residential and non-residential properties.
The tax rate varies based on the property’s value and type.
First-time buyers may benefit from reduced rates.

SDLT for Property Purchases in the UK

Original guidance here: SDLT for Property Purchases in the UK

Understanding Stamp Duty Land Tax for UK Property Purchases

Stamp Duty Land Tax Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in the UK over a certain price threshold. This guide provides an overview of SDLT, including its principles and application.

SDLT is applicable to houses, flats, and other land and buildings.
The tax is only charged on properties above a specified price.
It is relevant for both residential and commercial property transactions.
SDLT rates and thresholds can vary, impacting the amount payable.

SDLT for UK Property Purchases

Original guidance here: SDLT for UK Property Purchases

Guide to Stamp Duty Land Tax: Understanding Reliefs and Exemptions in the UK.

Stamp Duty Land Tax: Reliefs and Exemptions

The page provides information on Stamp Duty Land Tax (SDLT) applicable in the UK when purchasing property over a certain price threshold. It outlines the principles and concepts of SDLT, including potential reliefs and exemptions available to buyers.

SDLT is a tax on property purchases in the UK.
Applicable to houses, flats, and other land and buildings.
Reliefs and exemptions may reduce the amount payable.
Thresholds determine when SDLT is applicable.

Guide to Stamp Duty Land Tax: Understanding Reliefs and Exemptions in the UK.

Original guidance here: Guide to Stamp Duty Land Tax: Understanding Reliefs and Exemptions in the UK.

Understanding Stamp Duty Land Tax for UK Property Purchases Over Certain Price

Stamp Duty Land Tax Overview

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing residential properties in the UK that exceed a certain price threshold. This tax applies to houses, flats, and other land and buildings. The webpage provides guidance on SDLT rates and how they are calculated.

SDLT is applicable to property purchases over a specified price.
It includes residential properties like houses and flats.
The webpage offers detailed information on SDLT rates.
Guidance is provided on calculating the tax.

SDLT for UK Property Purchases Over Certain Price

Original guidance here: SDLT for UK Property Purchases Over Certain Price

Guide to Stamp Duty Land Tax for Shared Ownership Properties in the UK

Stamp Duty Land Tax: Shared Ownership Property

Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in the UK over a certain price threshold. This guide focuses on SDLT implications for shared ownership properties.

SDLT is applicable to houses, flats, and other buildings.
The tax is calculated based on property value.
Shared ownership properties have specific SDLT rules.
Understanding SDLT is crucial for property buyers.

Guide to Stamp Duty Land Tax for Shared Ownership Properties in the UK

Original guidance here: Guide to Stamp Duty Land Tax for Shared Ownership Properties in the UK

Guide to Stamp Duty Land Tax on Leasehold Properties – Understand SDLT Requirements.

Stamp Duty Land Tax on Leasehold Properties

This page provides guidance on Stamp Duty Land Tax (SDLT) applicable to leasehold property transactions in the UK. It outlines the principles and calculations involved in determining SDLT liabilities for leasehold purchases.

Explains what SDLT is and its relevance to leasehold properties.
Details how SDLT is calculated for leasehold transactions.
Provides examples of SDLT calculations for different leasehold scenarios.
Offers guidance on exemptions and reliefs available for certain transactions.

Guide to Stamp Duty Land Tax on Leasehold Properties – Understand SDLT Requirements.

Original guidance here: Guide to Stamp Duty Land Tax on Leasehold Properties – Understand SDLT Requirements.

Stamp Duty Land Tax exemptions: Discover which property transactions don’t require a return.

Stamp Duty Land Tax: Exempt Transactions

This page provides information on property transactions that are exempt from Stamp Duty Land Tax (SDLT) in the UK. It outlines specific scenarios where a return is not required, helping individuals and businesses understand their tax obligations.

Details transactions exempt from SDLT.
Clarifies when a return is unnecessary.
Aims to assist in understanding tax responsibilities.
Published by HM Revenue & Customs.
Part of the UK government’s guidance on stamp taxes.

Stamp Duty Land Tax exemptions: Discover which property transactions don’t require a return.

Original guidance here: Stamp Duty Land Tax exemptions: Discover which property transactions don’t require a return.

Stamp Duty Land Tax Surcharge Guide for Non-UK Residents in England and Northern Ireland

Stamp Duty Land Tax for Non-UK Residents

This page provides guidance on the Stamp Duty Land Tax (SDLT) surcharge applicable from 1 April 2021 for non-UK residents purchasing residential property in England and Northern Ireland. It outlines the conditions under which the surcharge applies and offers detailed information on the rates.

Applicable to non-UK residents buying residential property.
Surcharge effective from 1 April 2021.
Relevant for properties in England and Northern Ireland.
Guidance provided by HM Revenue & Customs.

Stamp Duty Land Tax Surcharge Guide for Non-UK Residents in England and Northern Ireland

Original guidance here: Stamp Duty Land Tax Surcharge Guide for Non-UK Residents in England and Northern Ireland

Stamp Duty Land Tax Rates for Corporate Bodies Explained on GOV.UK

Stamp Duty Land Tax: Corporate Bodies

This section provides guidance on Stamp Duty Land Tax (SDLT) rates applicable to certain corporate bodies. It outlines the principles and concepts related to SDLT, helping corporate entities understand their tax obligations.

Details the SDLT rates for corporate bodies.
Explains the tax implications for property transactions.
Guides corporate entities on compliance with SDLT regulations.
Published by HM Revenue & Customs on GOV.UK.

Stamp Duty Land Tax Rates for Corporate Bodies Explained on GOV.UK

Original guidance here: Stamp Duty Land Tax Rates for Corporate Bodies Explained on GOV.UK

Guide on Calculating Stamp Duty Land Tax: Transactions to Include Explained

Understanding Stamp Duty Land Tax Calculation

This guide from HM Revenue & Customs explains the principles of calculating Stamp Duty Land Tax (SDLT) on property transactions. It outlines the components to include in the SDLT calculation to ensure accurate tax reporting.

Identify all transactions relevant to the property purchase.
Include additional costs that affect the total consideration.
Understand exemptions and reliefs applicable to SDLT.
Ensure compliance with HMRC guidelines for SDLT calculation.

Guide on Calculating Stamp Duty Land Tax: Transactions to Include Explained

Original guidance here: Guide on Calculating Stamp Duty Land Tax: Transactions to Include Explained

Guide on Land Transaction Tax for property purchases in Wales since 2018.

Land Transaction Tax in Wales

This page provides guidance on the Land Transaction Tax (LTT) applicable in Wales from 1 April 2018. It outlines the necessary steps and considerations when purchasing land or property in Wales, replacing the previous Stamp Duty Land Tax for Welsh transactions.

Understand the Land Transaction Tax applicable in Wales.
Learn the steps to follow when buying property or land in Wales.
Recognise the differences from the previous Stamp Duty Land Tax.
Access resources and guidance from HM Revenue & Customs.

Guide on Land Transaction Tax for property purchases in Wales since 2018.

Original guidance here: Guide on Land Transaction Tax for property purchases in Wales since 2018.

Calculate Your Stamp Duty Land Tax with Our Easy-to-Use Online Tool

Stamp Duty Land Tax Calculator

This page provides a calculator for determining Stamp Duty Land Tax (SDLT) liabilities in the UK. It outlines the principles and concepts of SDLT, helping users understand their tax obligations when purchasing property.

Calculate SDLT based on property price.
Understand different tax rates for residential and non-residential properties.
Learn about exemptions and reliefs available.
Access guidance on completing SDLT returns.
Stay informed about recent changes in SDLT regulations.

Calculate Your Stamp Duty Land Tax with Our Easy-to-Use Online Tool

Original guidance here: Calculate Your Stamp Duty Land Tax with Our Easy-to-Use Online Tool

HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

Principles and Concepts of SDLT Form Processing

This section provides detailed guidance for HMRC staff on completing forms SDLT1, SDLT3, and SDLT4, with a focus on question 4 of SDLT1 regarding the effective date of transaction. It is part of the HMRC internal manual.

Guidance is specific to forms SDLT1, SDLT3, and SDLT4.
Emphasises the importance of accurately determining the effective date of transaction.
Aims to ensure consistency and accuracy in form processing.
Intended for use by HMRC personnel.

HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

Original guidance here: HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

Principles and Concepts of SDLT Forms Guidance

This section of the HMRC internal manual provides further guidance on completing forms SDLT1, SDLT3, and SDLT4, specifically focusing on question 33 of SDLT1 regarding the plan of land. It aims to clarify the necessary details and procedures for accurate form submission.

Guidance on completing SDLT forms SDLT1, SDLT3, and SDLT4.
Focus on question 33 of SDLT1 concerning the plan of land.
Clarification of details required for accurate form submission.
Part of HMRC’s internal manual for processing.

HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

Original guidance here: HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

HMRC SDLT: SDLTM31400 – Application

Principles and Concepts of SDLTM31400 – Application

This section of the HMRC internal manual provides guidance on the SDLTM31400 application process. It outlines the principles and concepts necessary for understanding and implementing the application effectively. Key points include:

Detailed procedures for submitting applications.
Criteria for eligibility and compliance.
Required documentation and evidence.
Timelines and deadlines for application processing.
Contact information for further assistance and queries.

HMRC SDLT: SDLTM31400 – Application

Original guidance here: HMRC SDLT: SDLTM31400 – Application

HMRC SDLT: SDLTM61500 – Processing: Letters of authority

Principles and Concepts of Letters of Authority

This section of the HMRC internal manual provides guidance on processing letters of authority. It outlines the essential principles and concepts involved in handling these documents, ensuring compliance with HMRC protocols.

Definition and purpose of letters of authority.
Steps for validating and processing these letters.
Responsibilities of HMRC staff in managing authority letters.
Compliance with legal and procedural standards.
Examples of acceptable and unacceptable authority letters.

HMRC SDLT: SDLTM61500 – Processing: Letters of authority

Original guidance here: HMRC SDLT: SDLTM61500 – Processing: Letters of authority

HMRC SDLT: SDLTM13215 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4

Calculation of Stamp Duty: Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating stamp duty for leases with variable or uncertain rent, using Example 4 as a reference. It outlines the principles and concepts involved in determining the appropriate duty.

Understanding variable or uncertain rent scenarios.
Application of stamp duty calculations in such cases.
Example 4 illustrates a practical application of these principles.
Guidance is intended for HMRC internal use.

HMRC SDLT: SDLTM13215 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4

Original guidance here: HMRC SDLT: SDLTM13215 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 4

HMRC SDLT: SDLTM85910 – Compliance: Interest

SDLTM85910 – Compliance: Interest

This section of the HMRC internal manual provides guidance on compliance related to interest. It outlines the principles and concepts necessary for understanding and applying interest regulations within the context of HMRC operations.

Details the calculation and application of interest on overdue payments.
Explains the legal framework governing interest charges.
Provides examples to illustrate compliance scenarios.
Guides HMRC staff on handling interest-related queries.

HMRC SDLT: SDLTM85910 – Compliance: Interest

Original guidance here: HMRC SDLT: SDLTM85910 – Compliance: Interest

HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

Sum of the Lower Proportions – Example 2

This section of the HMRC internal manual explains the calculation of the sum of the lower proportions as outlined in Paragraph 20. The example provided illustrates the application of this principle in a practical scenario.

Details the methodology for calculating the sum of the lower proportions.
Includes a practical example to demonstrate the calculation process.
Part of the HMRC internal manual, offering guidance to HMRC staff.
Published by HM Revenue & Customs on GOV.UK.

HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

Original guidance here: HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

HMRC SDLT: SDLTM00030 – Introduction to Stamp Duty Land Tax (SDLT): Background

Introduction to Stamp Duty Land Tax (SDLT)

This section of the HMRC internal manual provides an overview of the Stamp Duty Land Tax (SDLT), outlining its background and fundamental principles. SDLT is a tax levied on property transactions in the UK, and understanding its framework is essential for compliance and financial planning.

SDLT applies to property purchases and transfers.
It is calculated based on the property’s value.
Different rates may apply depending on the property type and buyer’s status.
Exemptions and reliefs are available under certain conditions.

HMRC SDLT: SDLTM00030 – Introduction to Stamp Duty Land Tax (SDLT): Background

Original guidance here: HMRC SDLT: SDLTM00030 – Introduction to Stamp Duty Land Tax (SDLT): Background

HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

Principles and Concepts of SDLT Linked Transactions

This section of the HMRC internal manual discusses the abolition of multiple dwellings relief for Stamp Duty Land Tax (SDLT) effective from 1 June 2024, focusing on linked transactions. Key principles and concepts include:

Understanding the changes in tax relief for multiple dwellings.
Clarification on how linked transactions are treated under the new rules.
Guidance on calculating SDLT for properties involved in linked transactions.
Implications for taxpayers and professionals handling property transactions.

HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

Original guidance here: HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

Principles and Concepts of SDLT Form Completion

This section of the HMRC internal manual provides detailed guidance on completing forms SDLT1, SDLT3, and SDLT4, with a focus on question 4 of SDLT1 regarding the effective date of transaction.

Clarifies the importance of accurately determining the transaction date.
Explains how to correctly fill in the forms to ensure compliance.
Provides further instructions to avoid common errors in form submission.
Emphasises the legal implications of incorrect information.

HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

Original guidance here: HMRC SDLT: SDLTM62070 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 4 SDLT1, effective date of transaction

HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

Principles and Concepts of SDLTM30200

This section of the HMRC internal manual provides guidance on the application of SDLTM30200, specifically relating to companies under FA03/S100. It outlines key principles and concepts for understanding and applying the legislation effectively.

Focuses on the application of SDLTM30200 for companies.
Explains the legislative framework under FA03/S100.
Provides detailed guidance for HMRC staff.
Aims to ensure consistent application of tax rules.
Supports understanding of complex tax legislation.

HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

Original guidance here: HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

HMRC SDLT: SDLTM80350 – Compliance: Liaison

Compliance: Liaison Principles and Concepts

This section of the HMRC internal manual, titled SDLTM80350, focuses on compliance and liaison within the organisation. It outlines key principles and concepts essential for effective communication and collaboration between different departments.

Emphasises the importance of inter-departmental communication.
Details procedures for ensuring compliance with regulations.
Provides guidelines for liaising with external bodies.
Highlights strategies for maintaining accurate records.
Discusses the role of technology in facilitating compliance.

HMRC SDLT: SDLTM80350 – Compliance: Liaison

Original guidance here: HMRC SDLT: SDLTM80350 – Compliance: Liaison

HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual, SDLTM33720, outlines the principles surrounding chargeable consideration under Paragraph 18(2). It provides guidance on the interpretation and application of tax laws related to chargeable consideration.

Defines chargeable consideration in the context of SDLT (Stamp Duty Land Tax).
Explains the legal framework and relevant tax regulations.
Offers examples to illustrate the application of these principles.
Guides HMRC staff on assessing and calculating chargeable consideration.

HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

Original guidance here: HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

HMRC SDLT: SDLTM21510 – Introduction to pre-completion transactions

Introduction to Pre-Completion Transactions

This section of the HMRC internal manual provides an overview of pre-completion transactions. It outlines the key principles and concepts involved in these transactions, focusing on their implications and processes.

Definition and scope of pre-completion transactions.
Key principles governing these transactions.
Impact on tax calculations and reporting.
Guidelines for compliance and documentation.
Examples of common pre-completion scenarios.

HMRC SDLT: SDLTM21510 – Introduction to pre-completion transactions

Original guidance here: HMRC SDLT: SDLTM21510 – Introduction to pre-completion transactions

HMRC SDLT: SDLTM26005 – Reliefs: Charities relief

Charities Relief – Principles and Concepts

This section of the HMRC internal manual provides guidance on the reliefs available to charities. It outlines the principles and concepts that govern the application of these reliefs, ensuring compliance with tax regulations.

Explains eligibility criteria for charities to claim reliefs.
Details the types of reliefs available to charitable organisations.
Provides procedural guidance for applying for reliefs.
Highlights the importance of maintaining accurate financial records.
Emphasises compliance with HMRC regulations to avoid penalties.

HMRC SDLT: SDLTM26005 – Reliefs: Charities relief

Original guidance here: HMRC SDLT: SDLTM26005 – Reliefs: Charities relief

HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

Principles and Concepts of SDLTM33870

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership consisting wholly of bodies corporate. It includes an example to illustrate the process.

Explains the tax implications for partnerships made up of corporate bodies.
Provides a detailed example to clarify the transfer process.
Outlines the legal framework governing such transfers.
Offers practical insights for applying the rules effectively.

HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

Original guidance here: HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

HMRC SDLT: SDLTM85910 – Compliance: Interest

Compliance: Interest – HMRC Internal Manual

This section of the HMRC internal manual provides guidance on compliance related to interest. It outlines the principles and concepts that govern the calculation and application of interest within HMRC operations.

Explains the criteria for calculating interest on overdue payments.
Details the procedures for applying interest charges.
Clarifies the roles and responsibilities of HMRC staff in managing interest-related matters.
Provides examples to illustrate the application of interest rules.

HMRC SDLT: SDLTM85910 – Compliance: Interest

Original guidance here: HMRC SDLT: SDLTM85910 – Compliance: Interest

HMRC SDLT: SDLTM21540 – Paragraphs 4-8 – Assignments of rights

Principles and Concepts of Assignments of Rights

This section of the HMRC internal manual provides guidance on the assignments of rights, specifically covering paragraphs 4-8. It outlines the key principles and concepts involved in the transfer of rights, ensuring compliance with tax regulations.

Details the legal framework surrounding assignments of rights.
Explains the tax implications for both assignors and assignees.
Provides examples to illustrate common scenarios.
Offers guidance on documentation and record-keeping requirements.

HMRC SDLT: SDLTM21540 – Paragraphs 4-8 – Assignments of rights

Original guidance here: HMRC SDLT: SDLTM21540 – Paragraphs 4-8 – Assignments of rights

HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

Principles and Concepts of SDLTM31750

This section of the HMRC internal manual discusses the application of trusts and powers concerning transfers between pension funds. It provides guidance on the legal and tax implications of such transfers, ensuring compliance with relevant regulations.

Explains the legal framework governing pension fund transfers.
Details the tax implications for trustees and beneficiaries.
Outlines the responsibilities of trustees in managing transfers.
Provides examples of compliant transfer scenarios.
Emphasises the importance of adhering to HMRC guidelines.

HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

Original guidance here: HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

Principles of Ordinary Partnership Transactions

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, using Example 1 to illustrate key concepts. It focuses on the application of tax rules and regulations for partnerships.

Explains the tax implications for ordinary partnership transactions.
Provides a detailed example to clarify complex tax scenarios.
Offers guidance on compliance with HMRC regulations.
Assists in understanding the distribution of profits and losses.

HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

Original guidance here: HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

HMRC SDLT: SDLTM51000 – Procedure: Applications for Non-Statutory Clearances

Procedure: Applications for Non-Statutory Clearances

This section of the HMRC internal manual provides guidance on the procedure for applications for non-statutory clearances. It outlines the principles and concepts that underpin the process, ensuring clarity and compliance with HMRC standards.

Explains the purpose of non-statutory clearances.
Details the application process and necessary documentation.
Highlights the criteria for consideration and approval.
Emphasises the importance of accurate and complete submissions.

HMRC SDLT: SDLTM51000 – Procedure: Applications for Non-Statutory Clearances

Original guidance here: HMRC SDLT: SDLTM51000 – Procedure: Applications for Non-Statutory Clearances

HMRC SDLT: SDLTM80360 – Compliance: Liaison

Compliance: Liaison – HMRC Internal Manual

This section of the HMRC internal manual provides guidance on compliance and liaison practices. It outlines the principles and concepts necessary for effective communication and coordination within HMRC. The focus is on ensuring compliance through structured liaison processes.

Guidance on compliance practices within HMRC.
Principles of effective communication and coordination.
Structured processes for ensuring compliance.
Focus on internal liaison to improve efficiency.

HMRC SDLT: SDLTM80360 – Compliance: Liaison

Original guidance here: HMRC SDLT: SDLTM80360 – Compliance: Liaison

HMRC SDLT: SDLTM09300 – Availability of relief: Section 75C (2)

SDLTM09300 – Availability of Relief: Section 75C (2)

This section of the HMRC internal manual provides guidance on the availability of relief under Section 75C (2). It outlines principles and concepts related to tax relief eligibility.

Explains the criteria for qualifying for relief under Section 75C (2).
Describes the procedural requirements for claiming relief.
Highlights potential scenarios where relief may be denied.
Offers examples to illustrate the application of the relief.

HMRC SDLT: SDLTM09300 – Availability of relief: Section 75C (2)

Original guidance here: HMRC SDLT: SDLTM09300 – Availability of relief: Section 75C (2)

HMRC SDLT: SDLTM21020 – Reliefs: Certain acquisitions of residential property

Reliefs: Certain Acquisitions of Residential Property

This section of the HMRC internal manual provides guidance on reliefs available for certain acquisitions of residential property. It outlines the principles and concepts related to tax reliefs in this context.

Details the specific conditions under which reliefs can be claimed.
Explains the types of residential property transactions eligible for relief.
Provides examples to illustrate the application of these reliefs.
Clarifies the documentation required to support a relief claim.

HMRC SDLT: SDLTM21020 – Reliefs: Certain acquisitions of residential property

Original guidance here: HMRC SDLT: SDLTM21020 – Reliefs: Certain acquisitions of residential property

HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

Definition of a First-Time Buyer

This section of the HMRC internal manual provides a detailed explanation of the criteria defining a first-time buyer under FA03/SCH6ZA/PARA6. It outlines the principles and concepts that determine eligibility for first-time buyer relief.

First-time buyers must not have previously acquired a major interest in a dwelling anywhere in the world.
The property must be intended as the buyer’s only or main residence.
Specific conditions apply to joint purchasers to qualify for relief.

HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

Original guidance here: HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

Special Provisions for Partnerships

This section of the HMRC internal manual discusses the incorporation of limited liability partnerships (LLPs) under FA03/S65. It provides guidance on specific provisions and considerations for LLPs.

Explains the legal framework for LLP incorporation.
Details tax implications and obligations for LLPs.
Outlines the differences between LLPs and traditional partnerships.
Provides procedural guidance for setting up an LLP.

HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

Original guidance here: HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

HMRC SDLT: SDLTM33100 – Partnerships

Principles and Concepts of SDLTM33100 – Partnerships

This section of the HMRC internal manual provides guidance on partnerships, focusing on tax-related matters. It outlines the principles and concepts relevant to the taxation of partnerships.

Explains the structure and operation of partnerships.
Details tax obligations and compliance requirements for partnerships.
Provides guidance on calculating partnership income and expenses.
Discusses the allocation of profits and losses among partners.
Offers insights into partnership tax returns and filing procedures.

HMRC SDLT: SDLTM33100 – Partnerships

Original guidance here: HMRC SDLT: SDLTM33100 – Partnerships

HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

Stamp Office Queries and Customer Responses

This section of the HMRC internal manual provides guidance on processing Stamp Office queries and customer responses related to forms SDLT8/8A. It outlines the requirements for further information or tax needed to issue a certificate.

Details the process for handling Stamp Office queries.
Explains the use of forms SDLT8/8A.
Specifies additional information or tax required for certificate issuance.
Targets HMRC staff handling stamp duty land tax matters.

HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

Original guidance here: HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

Procedure: Notification of Additional Events Taking Place

This section of the HMRC internal manual outlines the procedure for notifying additional events. It provides guidance on how to handle these notifications effectively.

Details the steps required for notifying additional events.
Explains the importance of timely and accurate notifications.
Includes information on relevant forms and documentation.
Offers guidance on compliance with HMRC regulations.
Emphasises the role of accurate record-keeping in the notification process.

HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

Original guidance here: HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

HMRC SDLT: SDLTM00465 – Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual discusses the scope of chargeable land transactions, specifically focusing on gardens or grounds and the layout of land and outbuildings. It provides guidance on what constitutes a chargeable transaction under SDLT regulations.

Defines what is considered a land transaction.
Explains the inclusion of gardens and grounds in chargeable transactions.
Details the impact of land and outbuilding layouts on tax liability.
Clarifies the criteria for SDLT applicability.

HMRC SDLT: SDLTM00465 – Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings

Original guidance here: HMRC SDLT: SDLTM00465 – Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings

HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

Procedure for Deferring Payment: Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on deferring payment in cases where consideration is contingent or uncertain, as outlined in FA03/S90. It explains the application process and the principles involved.

Deferral applies when consideration is not fixed at the time of transaction.
Guidelines on how to apply for deferral are provided.
Relevant for transactions under specific financial circumstances.
Ensures compliance with HMRC regulations.

HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

Original guidance here: HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on the procedure for deferring payment under FA03/S90 when consideration is contingent or uncertain. It outlines the principles and concepts involved in making an application for deferral.

Explains the conditions under which payment deferral can be requested.
Details the application process for deferral.
Clarifies the legal framework governing contingent or uncertain consideration.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

Original guidance here: HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

Principles and Concepts of Partnership Property – Para34(1)

This section of the HMRC internal manual provides guidance on the principles and concepts related to partnership property under Para34(1). It is intended for internal use by HM Revenue & Customs staff.

Defines partnership property and its implications for tax purposes.
Explains the criteria for determining what constitutes partnership property.
Outlines the responsibilities of partners regarding partnership property.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

Original guidance here: HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

HMRC SDLT: SDLTM09410 – Example 4 – Hive-out and sale of transferor

Principles and Concepts of Hive-out and Sale of Transferor

This section of the HMRC internal manual provides guidance on the hive-out process and the subsequent sale of a transferor. It explains the key principles and concepts involved in these transactions.

Definition of hive-out: transferring business assets to a new company.
Tax implications for both the transferor and transferee.
Legal considerations in structuring the transaction.
Impact on stakeholders, including shareholders and creditors.

HMRC SDLT: SDLTM09410 – Example 4 – Hive-out and sale of transferor

Original guidance here: HMRC SDLT: SDLTM09410 – Example 4 – Hive-out and sale of transferor

HMRC SDLT: SDLTM29690 – Reliefs

SDLTM29690 – Reliefs – HMRC Internal Manual

This section of the HMRC internal manual provides detailed guidance on reliefs related to SDLT (Stamp Duty Land Tax). It outlines the principles and concepts applicable to various reliefs, ensuring compliance with tax regulations.

Explains the eligibility criteria for SDLT reliefs.
Describes the application process for obtaining reliefs.
Details specific scenarios where reliefs may be applicable.
Includes examples to illustrate how reliefs are calculated.

HMRC SDLT: SDLTM29690 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29690 – Reliefs

HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

Definition of a Dwelling FA03/SCH6ZA/PARA9

This section of the HMRC internal manual provides a detailed explanation of what constitutes a dwelling under the Finance Act 2003, Schedule 6ZA, Paragraph 9. It outlines key principles and concepts essential for understanding the legal definition and its implications.

Explains the criteria for a property to be classified as a dwelling.
Discusses the relevance of the definition in tax assessments.
Clarifies exceptions and specific cases where the definition may vary.
Provides guidance for HMRC staff on applying these definitions in practice.

HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

Original guidance here: HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

HMRC SDLT: SDLTM34020 – Type A/Type B – Para 14(3A-3C)

SDLTM34020 – Type A/Type B – Para 14(3A-3C)

This section of the HMRC internal manual provides guidance on the SDLTM34020 regulation, focusing on the distinctions between Type A and Type B transactions under Paragraph 14(3A-3C). It outlines the principles and concepts essential for understanding these classifications.

Explains the criteria for Type A and Type B transactions.
Details the implications of Paragraph 14(3A-3C).
Provides examples to illustrate the application of these rules.
Offers guidance for HMRC staff on handling these transactions.

HMRC SDLT: SDLTM34020 – Type A/Type B – Para 14(3A-3C)

Original guidance here: HMRC SDLT: SDLTM34020 – Type A/Type B – Para 14(3A-3C)

HMRC SDLT: SDLTM00700 – Scope: What is chargeable: Claims for relief

Principles and Concepts of Chargeable Claims for Relief

This section of the HMRC internal manual outlines the scope of what is chargeable concerning claims for relief. It provides guidance on the principles and concepts involved in determining chargeable amounts and the conditions under which relief claims can be made.

Defines the scope of chargeable claims for relief.
Explains the principles guiding chargeability.
Details conditions for making relief claims.
Offers guidance for HMRC staff on handling claims.

HMRC SDLT: SDLTM00700 – Scope: What is chargeable: Claims for relief

Original guidance here: HMRC SDLT: SDLTM00700 – Scope: What is chargeable: Claims for relief

HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

Transfer of Chargeable Interest from a Partnership

This section of the HMRC internal manual provides an example of transferring a chargeable interest from a partnership consisting wholly of bodies corporate. It outlines the principles and concepts involved in such transactions.

Focuses on SDLTM33860, a specific tax code.
Explains the process of transferring interests within corporate partnerships.
Details legal and tax implications for involved parties.
Provides a comprehensive example for better understanding.

HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

Original guidance here: HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

Relief for Transfers Involving Multiple Dwellings: Example 6

This section of the HMRC internal manual provides guidance on the relief available for transactions involving multiple dwellings. It offers an example to illustrate the application of the relief.

Explains the principles of relief for multiple dwelling transactions.
Provides a detailed example to demonstrate the application.
Clarifies eligibility criteria for the relief.
Discusses the calculation method for the relief amount.
Highlights potential pitfalls and common errors in claims.

HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

Original guidance here: HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

SDLTM30221 – Application: Deemed Market Value: Example 1

This section of the HMRC internal manual provides guidance on the application of deemed market value in tax calculations. It includes an example to illustrate the principles involved.

Explains the concept of deemed market value in tax contexts.
Provides a practical example to demonstrate the application.
Clarifies how deemed market value affects tax assessments.
Part of the HMRC manual for internal use.

HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

Original guidance here: HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

HMRC SDLT: SDLTM29811 – Availability of the relief

Availability of the Relief

This section of the HMRC internal manual provides guidance on the availability of specific tax reliefs. It outlines the principles and conditions under which relief can be claimed, ensuring compliance with HMRC regulations.

Defines eligibility criteria for tax relief.
Explains the application process for claiming relief.
Details necessary documentation and evidence required.
Highlights common issues and errors in claims.
Provides examples and case studies for better understanding.

HMRC SDLT: SDLTM29811 – Availability of the relief

Original guidance here: HMRC SDLT: SDLTM29811 – Availability of the relief

HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

Principles and Concepts of Limited Liability Partnership Incorporation

The page provides guidance on the incorporation of limited liability partnerships (LLPs) under FA03/S65, as outlined in the HMRC internal manual. It explains the special provisions applicable to partnerships during incorporation.

Details the process and requirements for LLP incorporation.
Explains the tax implications and legal framework involved.
Provides guidance on compliance with relevant legislation.
Outlines the roles and responsibilities of partners within an LLP.

HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

Original guidance here: HMRC SDLT: SDLTM33690 – Special provisions relating to partnerships: Incorporation of limited liability partnership FA03/S65

HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

Conditions for Claiming Relief

This section of the HMRC internal manual outlines the conditions under which relief can be claimed when the relevant consideration does not exceed £625,000, as per FA03/SCH6ZA/PARA1(3).

Relief is applicable when the consideration is £625,000 or less.
Guidance is provided for HMRC staff on processing claims.
Includes specific legislative references for clarity.
Ensures compliance with the Finance Act 2003.

HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

Original guidance here: HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

HMRC SDLT: SDLTM21040 – Reliefs: Certain acquisitions of residential property

Principles and Concepts of SDLTM21040

This section of the HMRC internal manual provides guidance on reliefs for certain acquisitions of residential property. It outlines the eligibility criteria and application process for obtaining reliefs. The document is a part of the HMRC manual series, offering detailed instructions for internal use.

Focus on reliefs for residential property acquisitions.
Details eligibility criteria for reliefs.
Explains the application process for obtaining reliefs.
Part of the HMRC internal manual series.

HMRC SDLT: SDLTM21040 – Reliefs: Certain acquisitions of residential property

Original guidance here: HMRC SDLT: SDLTM21040 – Reliefs: Certain acquisitions of residential property

HMRC SDLT: SDLTM09380 – Example 1 – company purchase and de-envelope

Principles and Concepts of SDLTM09380

This section of the HMRC internal manual provides guidance on the process of company purchase and de-envelope. It is designed to assist in understanding the tax implications and procedures involved in such transactions.

Explains the concept of de-enveloping, where property is transferred out of a corporate structure.
Details the tax considerations for companies undergoing purchase and de-envelope.
Provides examples to illustrate the application of these principles.
Aims to ensure compliance with HMRC regulations.

HMRC SDLT: SDLTM09380 – Example 1 – company purchase and de-envelope

Original guidance here: HMRC SDLT: SDLTM09380 – Example 1 – company purchase and de-envelope

HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

Overpayment Relief: Exclusions – Case G Practice

This section of the HMRC internal manual provides guidance on overpayment relief, specifically focusing on exclusions under Case G practice. It outlines the principles and concepts that generally prevail in such cases.

Details the criteria for overpayment relief exclusions.
Explains the Case G practice and its application.
Provides examples of situations where exclusions apply.
Clarifies the prevailing practices and guidelines followed by HMRC.

HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

Original guidance here: HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

HMRC SDLT: SDLTM20300 – Freeports and Investment Zones relief – meanings of dwelling and residential property

Freeports and Investment Zones Relief

This section of the HMRC internal manual provides definitions and explanations related to Freeports and Investment Zones relief, specifically focusing on the meanings of ‘dwelling’ and ‘residential property’. It aims to clarify these terms for tax purposes.

Defines ‘dwelling’ in the context of tax relief.
Explains ‘residential property’ as it pertains to Freeports and Investment Zones.
Offers guidance for HMRC officials on applying these definitions.
Supports consistent interpretation across relevant tax scenarios.

HMRC SDLT: SDLTM20300 – Freeports and Investment Zones relief – meanings of dwelling and residential property

Original guidance here: HMRC SDLT: SDLTM20300 – Freeports and Investment Zones relief – meanings of dwelling and residential property

HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

Conditions for Claiming Relief for First-Time Buyers

This section of the HMRC internal manual outlines the conditions under which first-time buyers can claim relief. It focuses on the requirement for buyers to intend to occupy the dwelling as their only or main residence. The principles and concepts discussed include:

Eligibility criteria for first-time buyers.
Definition of ‘only or main residence’.
Legal references to FA03/SCH6ZA/PARA1(4).
Procedures for claiming the relief.

HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

Original guidance here: HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

Principles and Concepts of Linked Transactions

This section of the HMRC internal manual provides detailed guidance on linked transactions. It is essential for understanding how these transactions are assessed for tax purposes. The principles and concepts outlined include:

Definition of linked transactions and their implications.
Criteria for determining when transactions are considered linked.
Tax treatment and reporting requirements for linked transactions.
Examples illustrating common scenarios and their tax outcomes.

HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

Original guidance here: HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

Principles and Concepts of SDLTM34040

This section of the HMRC internal manual discusses the specifics of certain leases that are not considered relevant partnership property under Paragraph 15. It provides guidance on the interpretation and application of tax regulations related to such leases.

Defines what constitutes a lease as non-relevant partnership property.
Explains the criteria and conditions under which a lease is excluded.
Offers examples to illustrate the application of these rules.
Clarifies the implications for tax reporting and compliance.

HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

Original guidance here: HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

HMRC SDLT: SDLTM11010 – Chargeable Consideration: Rent

Chargeable Consideration: Rent

This section of the HMRC internal manual provides guidance on the principles and concepts related to chargeable consideration for rent. It is essential for understanding tax implications and compliance requirements.

Explains what constitutes chargeable consideration in the context of rent.
Details the calculation methods for determining rent-related tax liabilities.
Provides examples to illustrate the application of these principles.
Clarifies exceptions and special cases in rent considerations.

HMRC SDLT: SDLTM11010 – Chargeable Consideration: Rent

Original guidance here: HMRC SDLT: SDLTM11010 – Chargeable Consideration: Rent

HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

Principles and Concepts of Linked Transactions

This section of the HMRC internal manual discusses the application of linked transactions under FA03/S108. It provides guidance on how transactions are interrelated and the implications for tax purposes. Key principles include:

Understanding the criteria for transactions to be considered linked.
Assessing the impact of linked transactions on tax calculations.
Clarifying the legal framework governing these transactions.
Providing examples to illustrate the application of these rules.

HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

Original guidance here: HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

Supplementary Information on SDLT Paper Forms

This section of the HMRC internal manual provides guidance on processing supplementary information for Stamp Duty Land Tax (SDLT) using paper forms SDLT2, SDLT3, and SDLT4. It is essential for ensuring compliance with tax regulations.

Details the use of SDLT2, SDLT3, and SDLT4 forms.
Explains the process for submitting supplementary information.
Provides guidelines for HMRC staff on handling these forms.
Aims to ensure accurate tax processing and compliance.

HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

Original guidance here: HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

Principles and Concepts of SDLTM31810

This section of the HMRC internal manual focuses on the application of SDLTM31810, specifically addressing transactions involving pension funds, borrowing, and mortgages. It outlines key principles and concepts related to these financial transactions.

Explains the rules governing transactions with pension funds.
Details the implications of borrowing against pension funds.
Describes the regulations surrounding mortgages involving pension funds.
Provides guidance on compliance with HMRC standards.

HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

Original guidance here: HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

HMRC SDLT: SDLTM50400 – Procedure: Further land transaction return where relief is withdrawn FA03/S81

Procedure: Further Land Transaction Return

This section of the HMRC internal manual outlines the procedure for submitting a further land transaction return when relief is withdrawn under FA03/S81. It provides guidance on the necessary steps and considerations involved in the process.

Details the conditions under which a further return is required.
Explains the implications of relief withdrawal on land transactions.
Provides procedural guidance for compliance with tax regulations.
Outlines the documentation and information needed for submission.

HMRC SDLT: SDLTM50400 – Procedure: Further land transaction return where relief is withdrawn FA03/S81

Original guidance here: HMRC SDLT: SDLTM50400 – Procedure: Further land transaction return where relief is withdrawn FA03/S81

HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

Principles and Concepts of Transfers Between Pension Funds

This section of the HMRC internal manual, titled SDLTM31750 – Application – Trusts and powers: Transfers between pension funds, provides guidance on the application of trusts and powers related to pension fund transfers. It outlines key principles and concepts for managing these transfers effectively.

Explains the legal framework governing pension fund transfers.
Details the role of trusts and powers in facilitating these transfers.
Offers guidance on compliance with HMRC regulations.
Provides examples of common scenarios and solutions.

HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

Original guidance here: HMRC SDLT: SDLTM31750 – Application – Trusts and powers: Transfers between pension funds

HMRC SDLT: SDLTM11045 – Chargeable Consideration, Premium, Payments for lease

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual provides guidance on chargeable consideration, focusing on premiums and payments for leases. It outlines the principles and concepts related to these financial transactions.

Defines chargeable consideration in the context of lease agreements.
Explains how premiums are calculated and applied.
Details the treatment of various payments associated with leases.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM11045 – Chargeable Consideration, Premium, Payments for lease

Original guidance here: HMRC SDLT: SDLTM11045 – Chargeable Consideration, Premium, Payments for lease

HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

Relief for Transfers Involving Multiple Dwellings: Example 4

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings. It includes an example to illustrate the application of the relief.

Explains the principles of Stamp Duty Land Tax (SDLT) relief for multiple dwellings.
Provides an example scenario to demonstrate how the relief is applied.
Details the calculations involved in determining the relief amount.
Clarifies the eligibility criteria for claiming the relief.

HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

Original guidance here: HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

HMRC SDLT: SDLTM23200 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines the principles and concepts involved in obtaining tax reliefs during such corporate transactions.

Group relief allows companies within the same group to offset profits and losses.
Reconstruction relief applies to company reorganisations without immediate tax charges.
Acquisition relief is available for certain qualifying business acquisitions.
Eligibility criteria and procedural requirements are detailed for each relief type.

HMRC SDLT: SDLTM23200 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23200 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

Principles and Concepts of Bare Trusts

This section of the HMRC internal manual provides guidance on the application of trusts and powers, specifically focusing on bare trusts. It outlines key principles and concepts related to bare trusts, which are essential for understanding their legal and tax implications.

Definition and characteristics of bare trusts.
Legal responsibilities of trustees.
Tax obligations for beneficiaries.
Application of powers within bare trusts.
Relevant HMRC policies and procedures.

HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

Original guidance here: HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

Ordinary Partnership Transactions: Example 1

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, using Example 1 to illustrate key principles and concepts.

Explains the tax implications for partnerships.
Details the process of calculating tax liabilities.
Provides an example scenario for better understanding.
Clarifies the roles and responsibilities of partners in tax matters.
Offers insights into compliance with HMRC regulations.

HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

Original guidance here: HMRC SDLT: SDLTM33260 – Ordinary partnership transactions: Example 1

HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on deferring payment under FA03/S90 when consideration is contingent or uncertain. It outlines the procedure for applying for deferral and the conditions under which it may be granted.

Deferral applies when consideration is not fixed at the time of transaction.
Application must be made to HMRC for deferral approval.
Specific criteria and documentation are required for application.
Guidance is aimed at ensuring compliance with tax regulations.

HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

Original guidance here: HMRC SDLT: SDLTM50900 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made

HMRC SDLT: SDLTM09190 – Meaning of ‘involved in connection with’: Section 75A (1)(b)

Principles and Concepts of SDLTM09190

This section of the HMRC internal manual explains the interpretation of the phrase ‘involved in connection with’ as used in Section 75A (1)(b). It provides guidance on how this phrase is applied within the context of tax regulations.

Clarifies the meaning of ‘involved in connection with’.
Discusses its application in tax legislation.
Offers examples to illustrate the concept.
Guides HMRC staff in applying this section correctly.

HMRC SDLT: SDLTM09190 – Meaning of ‘involved in connection with’: Section 75A (1)(b)

Original guidance here: HMRC SDLT: SDLTM09190 – Meaning of ‘involved in connection with’: Section 75A (1)(b)

HMRC SDLT: SDLTM61500 – Processing: Letters of authority

Principles and Concepts of Letters of Authority

This section of the HMRC internal manual provides guidance on processing letters of authority. It outlines the necessary steps and considerations for handling such documents within HM Revenue & Customs.

Definition and purpose of letters of authority in tax matters.
Procedures for verifying the authenticity of the letters.
Guidelines for processing and recording the letters in HMRC systems.
Responsibilities of HMRC staff in managing these documents.

HMRC SDLT: SDLTM61500 – Processing: Letters of authority

Original guidance here: HMRC SDLT: SDLTM61500 – Processing: Letters of authority

HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

Principles and Concepts of SDLT on Shared Ownership

This section of the HMRC internal manual provides guidance on paying Stamp Duty Land Tax (SDLT) in stages for shared ownership properties. It outlines key principles and concepts involved in the process.

Understanding SDLT obligations when purchasing shared ownership properties.
Explaining the option to pay SDLT in stages as equity is acquired.
Clarifying the financial implications of staged payments.
Providing examples and scenarios for practical understanding.
Highlighting legal requirements and compliance measures.

HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

Original guidance here: HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

Principles and Concepts of SDLTM50250

This section of the HMRC internal manual provides guidance on the completion process following substantial performance of an agreement for sale. It outlines the necessary procedures and considerations for tax purposes.

Explains the concept of ‘substantial performance’ in sales agreements.
Details the steps required for completing transactions under these circumstances.
Provides insight into the tax implications and obligations involved.
Serves as a reference for HMRC officials handling such cases.

HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

Original guidance here: HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

HMRC SDLT: SDLTM09360 – Partnerships – Special Provisions: Section 75C (8A)

Partnerships – Special Provisions: Section 75C (8A)

This section of the HMRC internal manual provides guidance on the special provisions related to partnerships under Section 75C (8A). It outlines the principles and concepts necessary for understanding these provisions.

Explains the specific tax implications for partnerships.
Details the conditions under which Section 75C (8A) applies.
Provides examples to illustrate the application of these rules.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM09360 – Partnerships – Special Provisions: Section 75C (8A)

Original guidance here: HMRC SDLT: SDLTM09360 – Partnerships – Special Provisions: Section 75C (8A)

HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

Principles and Concepts of Trustee Composition Changes

This section of the HMRC internal manual discusses the application of rules regarding changes in the composition of trustees within a continuing settlement. It outlines the principles and concepts involved in such changes.

Explains the legal framework governing trustee changes.
Details the responsibilities and powers of new trustees.
Describes the impact of trustee changes on the settlement.
Provides guidance on procedural requirements for trustee changes.

HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

Original guidance here: HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

HMRC SDLT: SDLTM09850A – SDLT – increased rates for non-resident transactions: Introduction – section 75ZA and Sch 9A FA2003

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual introduces the principles and concepts related to the increased Stamp Duty Land Tax (SDLT) rates for non-resident transactions, as outlined in section 75ZA and Schedule 9A of the Finance Act 2003.

Explains the applicability of increased SDLT rates for non-residents.
Details legal references including section 75ZA and Schedule 9A FA2003.
Provides guidance for HMRC staff on handling non-resident transactions.
Clarifies the criteria for determining non-resident status.

HMRC SDLT: SDLTM09850A – SDLT – increased rates for non-resident transactions: Introduction – section 75ZA and Sch 9A FA2003

Original guidance here: HMRC SDLT: SDLTM09850A – SDLT – increased rates for non-resident transactions: Introduction – section 75ZA and Sch 9A FA2003

HMRC SDLT: SDLTM13230 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7

Principles and Concepts of Stamp Duty Calculation

This section of the HMRC internal manual provides guidance on calculating stamp duty for variable or uncertain rent, using Example 7. It outlines the principles and concepts involved in determining the duty payable.

Explanation of variable or uncertain rent scenarios.
Detailed calculation methods for stamp duty.
Application of HMRC guidelines to specific examples.
Clarification of terms and conditions affecting duty.

HMRC SDLT: SDLTM13230 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7

Original guidance here: HMRC SDLT: SDLTM13230 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 7

HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the application of exemptions and reliefs specific to partnerships. It provides guidance on how these provisions are applied within the context of UK tax regulations.

Explains the criteria for partnership exemptions.
Details the reliefs available to partnerships.
Outlines the process for claiming these exemptions and reliefs.
Clarifies the legal framework governing partnership taxation.

HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: 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

Guidance on Land Transaction Forms

This section provides detailed guidance on the forms required for notifying a land transaction in the UK. It focuses on completing forms SDLT1, SDLT3, and SDLT4, with particular emphasis on question 29 of form SDLT1 regarding the local authority number.

Instructions for completing SDLT1, SDLT3, and SDLT4 forms.
Specific guidance on question 29 of SDLT1.
Importance of providing accurate local authority numbers.
HMRC internal manual reference for further details.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM03710 – Scope: How much is chargeable: Costs etc not treated as chargeable consideration

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual discusses the scope of chargeable consideration, focusing on costs that are not treated as such. It provides guidance on determining what constitutes chargeable consideration for tax purposes.

Defines chargeable consideration in the context of SDLT (Stamp Duty Land Tax).
Explains exclusions from chargeable consideration.
Clarifies how certain costs are treated for tax calculations.
Provides examples to illustrate the principles.

HMRC SDLT: SDLTM03710 – Scope: How much is chargeable: Costs etc not treated as chargeable consideration

Original guidance here: HMRC SDLT: SDLTM03710 – Scope: How much is chargeable: Costs etc not treated as chargeable consideration

HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

Definition of a Dwelling FA03/SCH6ZA/PARA9

This section from the HMRC internal manual provides guidance on the definition of a dwelling under the Finance Act 2003, Schedule 6ZA, Paragraph 9. It outlines the criteria and considerations for determining what constitutes a dwelling for tax purposes.

Explains the legal framework for defining a dwelling.
Details the specific conditions under the Finance Act 2003.
Clarifies how these definitions impact tax obligations.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

Original guidance here: HMRC SDLT: SDLTM29851 – Definition of a dwelling FA03/SCH6ZA/PARA9

HMRC SDLT: SDLTM34440 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual focuses on the application of exemptions and reliefs, specifically Group Relief. It provides guidance on how companies within a group can utilise losses to reduce taxable profits across the group. Key principles include:

Eligibility criteria for companies to claim Group Relief.
Mechanisms for surrendering and claiming losses within a group.
Conditions under which relief can be applied.
Documentation and compliance requirements.

HMRC SDLT: SDLTM34440 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34440 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

SDLT Rates and Reliefs

This section of the HMRC internal manual provides guidance on Stamp Duty Land Tax (SDLT) rates when specific reliefs are available. It outlines the principles and concepts related to SDLT calculations and applicable reliefs.

Explains SDLT rates applicable under different circumstances.
Details the conditions under which reliefs can be claimed.
Provides examples of how to apply these reliefs.
Clarifies the impact of reliefs on SDLT liabilities.

HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

Original guidance here: HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

HMRC SDLT: SDLTM33410 – Connected persons – Para39

Connected Persons – Para39

This section of the HMRC internal manual provides guidance on the concept of ‘connected persons’ as outlined in Para39. It is crucial for understanding tax implications and compliance requirements.

Defines ‘connected persons’ in the context of tax regulations.
Explains the significance of these connections for tax purposes.
Outlines scenarios where these rules apply.
Provides examples to illustrate the application of these principles.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM33410 – Connected persons – Para39

Original guidance here: HMRC SDLT: SDLTM33410 – Connected persons – Para39

HMRC SDLT: SDLTM33550 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Principles and Concepts of SDLTM33550

This section of the HMRC internal manual focuses on the special provisions related to partnerships, specifically regarding the transfer of a chargeable interest to a partnership. It outlines the legal and tax implications of such transfers.

Explains the tax treatment of chargeable interest transfers to partnerships.
Details the conditions under which these transfers are assessed.
Provides guidance on compliance with relevant tax laws.
Clarifies the responsibilities of partners in these transactions.

HMRC SDLT: SDLTM33550 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33550 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM29971 – Relief for transfers involving multiple dwellings: Example 2

Relief for Transfers Involving Multiple Dwellings: Example 2

This section of the HMRC internal manual provides guidance on relief for transfers involving multiple dwellings. It explains the principles and concepts related to Stamp Duty Land Tax (SDLT) relief.

Details an example scenario for SDLT relief application.
Explains the calculation of tax relief for multiple dwellings.
Outlines the eligibility criteria for claiming the relief.
Provides guidance on documentation and procedural requirements.

HMRC SDLT: SDLTM29971 – Relief for transfers involving multiple dwellings: Example 2

Original guidance here: HMRC SDLT: SDLTM29971 – Relief for transfers involving multiple dwellings: Example 2

HMRC SDLT: SDLTM80360 – Compliance: Liaison

Compliance: Liaison – HMRC Internal Manual

This section of the HMRC internal manual focuses on the principles and concepts of compliance liaison. It provides guidance for HMRC staff on how to effectively communicate and collaborate within the organisation to ensure compliance with tax regulations.

Emphasises the importance of internal communication for compliance.
Outlines strategies for effective liaison between departments.
Provides guidelines for maintaining regulatory adherence.
Focuses on the role of compliance in organisational efficiency.

HMRC SDLT: SDLTM80360 – Compliance: Liaison

Original guidance here: HMRC SDLT: SDLTM80360 – Compliance: Liaison

HMRC SDLT: 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?

Principles and Concepts of SDLT Forms Guidance

This section provides detailed guidance on completing forms SDLT1, SDLT3, and SDLT4, specifically addressing question 1 on SDLT4 regarding business sales. It is part of HMRC’s internal manual.

Guidance is intended for transactions involving the sale of a business.
Clarifies what should be included in the sale.
Ensures accurate completion of SDLT forms.
Aims to assist in compliance with HMRC regulations.

HMRC SDLT: 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?

Original guidance here: HMRC SDLT: 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?

HMRC SDLT: SDLTM20600 – Reliefs: Sovereign Bodies and International Organisations

Reliefs: Sovereign Bodies and International Organisations

This section of the HMRC internal manual provides guidance on tax reliefs available to sovereign bodies and international organisations. It outlines the principles and concepts governing these reliefs, ensuring compliance with UK tax regulations.

Details the eligibility criteria for tax reliefs.
Explains the application process for claiming reliefs.
Describes the types of organisations that qualify.
Provides examples of applicable international agreements.
Offers guidance on maintaining compliance with tax laws.

HMRC SDLT: SDLTM20600 – Reliefs: Sovereign Bodies and International Organisations

Original guidance here: HMRC SDLT: SDLTM20600 – Reliefs: Sovereign Bodies and International Organisations

HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual discusses the concept of chargeable consideration under Paragraph 18(2). It provides guidance on how chargeable consideration is determined and its implications for tax purposes.

Chargeable consideration refers to the value exchanged in a transaction that is subject to tax.
It is crucial for calculating Stamp Duty Land Tax (SDLT) liabilities.
Understanding chargeable consideration helps ensure compliance with tax regulations.
The manual offers detailed examples and scenarios to aid comprehension.

HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

Original guidance here: HMRC SDLT: SDLTM33720 – Chargeable consideration – Para18(2)

HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the application of exemptions and reliefs specific to partnerships. It outlines the principles and concepts governing these provisions, ensuring compliance with tax regulations.

Focuses on tax exemptions and reliefs applicable to partnerships.
Provides guidance on the correct application of these provisions.
Aims to ensure partnerships comply with HMRC regulations.
Part of the broader HMRC manual for internal use.

HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM13095 – Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2

Principles and Concepts of SDLT Calculation

This section of the HMRC internal manual explains the calculation of Stamp Duty Land Tax (SDLT) when a rental term includes a part year. It provides an example to illustrate the process.

SDLT is a tax on land transactions in the UK.
Calculations must consider the length of the lease term.
Special rules apply when the term includes a part year.
The example demonstrates how to apply these rules.

HMRC SDLT: SDLTM13095 – Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2

Original guidance here: HMRC SDLT: SDLTM13095 – Calculation of stamp duty land tax: Rent: Term includes a part year: Example 2

HMRC SDLT: SDLTM04060C – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4

Principles and Concepts of Non-Cash Consideration in Construction

This section of the HMRC internal manual provides guidance on the chargeable scope of non-cash consideration in construction or similar works, as outlined in FA03/SCH4/PARA10. The document includes an example to illustrate these principles.

Explains the concept of non-cash consideration in construction.
Details how much is chargeable under specific tax regulations.
Provides an example for better understanding of the application.
Part of the HMRC internal manual for tax guidance.

HMRC SDLT: SDLTM04060C – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4

Original guidance here: HMRC SDLT: SDLTM04060C – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 4

HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

Principles and Concepts of SDLTM33750

This section of the HMRC internal manual provides detailed provisions on the sum of the lower proportions. It outlines the principles and concepts relevant to tax calculations and compliance.

Explains the calculation methods for lower proportions.
Details the applicable tax regulations and guidelines.
Offers guidance on compliance with HMRC standards.
Includes examples for practical understanding.
Updated regularly to reflect current tax laws.

HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

Original guidance here: HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

HMRC SDLT: SDLTM16020 – Reliefs and Exemptions: Overlap relief: Example 2

Overlap Relief: Example 2

This section of the HMRC internal manual provides guidance on Overlap Relief, focusing on Example 2. It explains the principles and concepts related to tax relief for overlapping periods of income. Key points include:

Definition and purpose of Overlap Relief.
Calculation methods for determining overlap profits.
Examples illustrating the application of Overlap Relief.
Impact on tax liabilities and financial planning.

HMRC SDLT: SDLTM16020 – Reliefs and Exemptions: Overlap relief: Example 2

Original guidance here: HMRC SDLT: SDLTM16020 – Reliefs and Exemptions: Overlap relief: Example 2

HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

Conditions for Claiming Relief

This section of the HMRC internal manual outlines the conditions under which relief can be claimed when the relevant consideration does not exceed £625,000, as per FA03/SCH6ZA/PARA1(3).

Explains the criteria for eligibility for relief.
Details the financial threshold for consideration.
Provides guidance on the application process.
Clarifies the legislative references involved.
Offers examples to illustrate the conditions.

HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

Original guidance here: HMRC SDLT: SDLTM29825 – Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)

HMRC SDLT: SDLTM49300 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on the commencement and transitional provisions related to SDLT (Stamp Duty Land Tax). It outlines the principles and concepts necessary for understanding the application of these provisions.

Defines commencement provisions for SDLT.
Explains transitional provisions and their implications.
Details the legislative framework governing these provisions.
Provides examples to illustrate the application of rules.
Offers guidance for HMRC staff on implementation.

HMRC SDLT: SDLTM49300 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49300 – Commencement and transitional provisions

HMRC SDLT: SDLTM06010 – Scope: How much is chargeable: Annuities as consideration: General FA03/S52

Principles and Concepts of Chargeable Annuities

This section of the HMRC internal manual discusses the scope of chargeable annuities under the Finance Act 2003, Section 52. It provides guidance on how annuities are considered for tax purposes.

Defines the scope of annuities as chargeable consideration.
Explains the application of FA03/S52 in determining tax liabilities.
Offers insight into the calculation of chargeable amounts.
Provides examples to illustrate the principles discussed.

HMRC SDLT: SDLTM06010 – Scope: How much is chargeable: Annuities as consideration: General FA03/S52

Original guidance here: HMRC SDLT: SDLTM06010 – Scope: How much is chargeable: Annuities as consideration: General FA03/S52

HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

Ordinary Partnership Transactions: Effects of Part 1 and Part 2

This section of the HMRC internal manual provides guidance on the effects of Part 1 and Part 2 on ordinary partnership transactions. It outlines principles and concepts relevant to taxation and legal obligations for partnerships.

Explains the impact of legislative changes on partnerships.
Details tax implications for ordinary partnership transactions.
Provides guidance on compliance with HMRC regulations.
Clarifies responsibilities of partners under new rules.
Offers examples and scenarios for better understanding.

HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

Original guidance here: HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

Supplementary Information on Paper Forms SDLT2, SDLT3, and SDLT4

This section of the HMRC internal manual provides detailed guidance on processing paper forms SDLT2, SDLT3, and SDLT4. It is intended for internal use by HM Revenue & Customs staff.

Explains the purpose and use of each form.
Outlines the procedures for processing these forms.
Provides supplementary information to ensure accurate handling.
Includes updates and revisions as of June 2024.

HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

Original guidance here: HMRC SDLT: SDLTM60210 – Processing: Supplementary information: Paper forms SDLT2, SDLT3 and SDLT4

HMRC SDLT: SDLTM07600 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual outlines the conditions under which Stamp Duty Land Tax (SDLT) becomes chargeable, focusing on the effective date of a transaction as per FA03/S119. It provides guidance on determining the precise moment when SDLT liability arises.

Defines the effective date of a property transaction.
Explains the relevance of FA03/S119 in SDLT chargeability.
Clarifies the implications for taxpayers and legal professionals.
Offers insights into compliance with SDLT regulations.

HMRC SDLT: SDLTM07600 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119

Original guidance here: HMRC SDLT: SDLTM07600 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119

HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

Ordinary Partnership Transactions: Effects of Part 1 and Part 2

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, focusing on the implications of Part 1 and Part 2 of the relevant legislation. It outlines key principles and concepts for understanding these effects.

Explains the impact of specific legislative parts on partnerships.
Details how transactions are processed within the framework.
Provides examples to illustrate the application of these rules.
Aims to clarify complex tax implications for partnerships.

HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

Original guidance here: HMRC SDLT: SDLTM33250 – Ordinary partnership transactions: Effects of Part 1 and Part 2

HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

Compliance: Introduction to Interest and Penalties

This section of the HMRC internal manual provides guidance on compliance related to interest and penalties. It outlines the principles and concepts necessary for understanding how interest and penalties are applied within the context of HMRC regulations.

Explains the purpose of interest and penalties in tax compliance.
Details the conditions under which interest and penalties are imposed.
Describes the calculation methods for determining interest and penalties.
Offers guidance on how to appeal against imposed penalties.

HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

Original guidance here: HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

HMRC SDLT: SDLTM17065 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation: Example

Principles and Concepts of Linked Leases

This section of the HMRC internal manual provides guidance on linked leases within a single scheme, focusing on pre-implementation examples. It outlines the key principles and concepts involved in handling such leases.

Explains the concept of linked leases and their implications.
Details the procedures for managing leases within a single scheme.
Provides examples to illustrate pre-implementation scenarios.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM17065 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation: Example

Original guidance here: HMRC SDLT: SDLTM17065 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation: Example

HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

Principles and Concepts of Multiple Property Transactions

This section of the HMRC internal manual provides guidance on processing multiple property transactions. It outlines the key principles and concepts involved in handling such cases, ensuring compliance with tax regulations.

Understanding the tax implications of multiple property transactions.
Guidelines for calculating taxes due on property sales.
Procedures for reporting and documenting transactions.
Compliance requirements for property transactions under HMRC regulations.

HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

Original guidance here: HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

Principles and Concepts of Linked Transactions

This section of the HMRC internal manual provides detailed guidance on linked transactions. It aims to clarify the principles and concepts involved in identifying and managing linked transactions for tax purposes. Key points include:

Definition of linked transactions and their relevance in tax calculations.
Criteria for determining when transactions are considered linked.
Examples illustrating common scenarios of linked transactions.
Guidelines for reporting and compliance requirements.

HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

Original guidance here: HMRC SDLT: SDLTM29841 – Linked Transactions – further detail

HMRC SDLT: SDLTM16025 – Reliefs and Exemptions: Overlap relief: Example 3

Overlap Relief: Example 3

This section of the HMRC internal manual explains the principles and application of overlap relief, using Example 3 as a case study. Overlap relief is a tax relief mechanism used to prevent double taxation on profits. Key concepts include:

Understanding overlap periods and their impact on taxable profits.
Calculating overlap profits to determine relief eligibility.
Applying overlap relief to adjust taxable income accurately.
Ensuring compliance with HMRC guidelines for tax reporting.

HMRC SDLT: SDLTM16025 – Reliefs and Exemptions: Overlap relief: Example 3

Original guidance here: HMRC SDLT: SDLTM16025 – Reliefs and Exemptions: Overlap relief: Example 3

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual provides guidance on the application of the higher rate charge for Stamp Duty Land Tax (SDLT) on residential property acquisitions by certain non-natural persons, as outlined in FA03/S55/SCH4A. It also covers partnership transactions under FA03/SCH15.

Explains when SDLT higher rate is applicable.
Details the criteria for non-natural persons.
Outlines the legislative framework governing these charges.
Provides examples of partnership transactions subject to SDLT.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

Principles and Concepts of Deemed Market Value

This section of the HMRC internal manual provides guidance on the application of deemed market value in tax calculations. It includes an example to illustrate the concept.

Deemed market value is used for tax purposes when actual market value is not available.
It ensures fair taxation by estimating the value of an asset or transaction.
The example provided helps clarify the application of this principle.
Understanding deemed market value is crucial for accurate tax reporting.

HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

Original guidance here: HMRC SDLT: SDLTM30221 – Application: Deemed market value: Example 1

HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

Principles and Concepts of Double Assessment Relief

This section of the HMRC internal manual provides guidance on the relief available in cases of double assessment under FA03/SCH10/PARA33. It outlines the procedures and conditions for claiming relief to prevent taxpayers from being unfairly taxed twice on the same transaction.

Explains the legal framework for double assessment relief.
Details the eligibility criteria for claiming relief.
Describes the process for applying for relief.
Highlights the importance of accurate tax assessments.

HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

Original guidance here: HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

Principles and Concepts of Linked Transactions

This section of the HMRC internal manual, titled SDLTM30100 – Application: Linked transactions FA03/S108, provides guidance on the application of linked transactions under the Finance Act 2003, Section 108. It outlines the key principles and concepts involved in determining linked transactions for tax purposes.

Defines linked transactions and their relevance to Stamp Duty Land Tax (SDLT).
Explains criteria for identifying linked transactions.
Describes implications for tax calculations.
Offers examples to illustrate application of the rules.

HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

Original guidance here: HMRC SDLT: SDLTM30100 – Application: Linked transactions FA03/S108

HMRC SDLT: SDLTM23071 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on the reliefs available for group, reconstruction, or acquisition transactions. It explains the principles and conditions under which these reliefs can be applied.

Group relief allows companies within a group to transfer losses to offset profits.
Reconstruction relief applies to company reorganisations without immediate tax charges.
Acquisition relief reduces stamp duty on certain share acquisitions.
Eligibility criteria and compliance requirements are detailed for each relief type.

HMRC SDLT: SDLTM23071 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23071 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM34300 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the application of exemptions and reliefs for partnerships. It provides guidance on specific provisions that affect partnerships in the context of SDLT (Stamp Duty Land Tax).

Explains the criteria for applying exemptions and reliefs to partnerships.
Details the legal framework governing these provisions.
Outlines the process for claiming exemptions and reliefs.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34300 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34300 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM17070 – Miscellaneous Provisions: Grant of a reversionary lease

Grant of a Reversionary Lease

This section of the HMRC internal manual outlines the principles and concepts related to the grant of a reversionary lease. It provides guidance on various provisions and their implications.

Explains the definition and nature of a reversionary lease.
Details the tax implications associated with granting such leases.
Discusses relevant legal provisions and their application.
Offers examples to illustrate key points.
Provides references to related sections for further information.

HMRC SDLT: SDLTM17070 – Miscellaneous Provisions: Grant of a reversionary lease

Original guidance here: HMRC SDLT: SDLTM17070 – Miscellaneous Provisions: Grant of a reversionary lease

HMRC SDLT: SDLTM09860 – SDLT – increased rates for non-resident transactions: Non-resident Transactions – para 2 Sch 9A FA03

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual provides guidance on increased Stamp Duty Land Tax (SDLT) rates for non-resident transactions. It outlines the principles and concepts related to these transactions under paragraph 2, Schedule 9A of the Finance Act 2003.

Details the criteria for non-resident status.
Explains the applicable increased SDLT rates.
Describes the legal framework governing these transactions.
Provides examples and scenarios for better understanding.

HMRC SDLT: SDLTM09860 – SDLT – increased rates for non-resident transactions: Non-resident Transactions – para 2 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09860 – SDLT – increased rates for non-resident transactions: Non-resident Transactions – para 2 Sch 9A FA03

HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

Overpayment Relief: Exclusions and Case E Grounds

This section of the HMRC internal manual outlines the principles and concepts related to overpayment relief, specifically focusing on exclusions and Case E grounds of claim not considered on appeal. It provides guidance on the following key points:

Criteria for overpayment relief eligibility.
Exclusions that prevent a claim from being considered.
Details on Case E grounds and their implications.
Procedures for handling claims not considered on appeal.

HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

Original guidance here: HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

HMRC SDLT: SDLTM17020 – Miscellaneous Provisions: Substantial performance of an agreement: Example 2

Principles and Concepts of Substantial Performance of an Agreement

This section of the HMRC internal manual provides guidance on the substantial performance of an agreement, using Example 2 for illustration. It explains the principles and concepts involved in determining when an agreement has been substantially performed.

Defines substantial performance in the context of agreements.
Illustrates with Example 2 for practical understanding.
Clarifies the criteria used to assess substantial performance.
Provides guidance for HMRC staff on applying these principles.

HMRC SDLT: SDLTM17020 – Miscellaneous Provisions: Substantial performance of an agreement: Example 2

Original guidance here: HMRC SDLT: SDLTM17020 – Miscellaneous Provisions: Substantial performance of an agreement: Example 2

HMRC SDLT: SDLTM29680 – Reliefs

Principles and Concepts of SDLTM29680 – Reliefs

This section of the HMRC internal manual provides guidance on SDLTM29680, focusing on reliefs available under specific conditions. It outlines the principles and concepts that govern the application of these reliefs.

Details the eligibility criteria for various reliefs.
Explains the procedural steps for claiming reliefs.
Provides examples to illustrate the application of reliefs.
Highlights common pitfalls and how to avoid them.
Offers guidance on documentation and compliance requirements.

HMRC SDLT: SDLTM29680 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29680 – Reliefs

HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

Principles and Concepts of SDLT Forms

This section provides guidance on completing forms SDLT1, SDLT3, and SDLT4, focusing on selecting the correct code for the ‘Type of property’. It is part of the HMRC internal manual.

Understanding the different types of property codes.
Instructions for accurately filling out SDLT forms.
Ensuring compliance with HMRC regulations.
Clarification on common errors and how to avoid them.

HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

Original guidance here: HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

HMRC SDLT: SDLTM17015 – Miscellaneous Provisions: Substantial performance of an agreement: Example 1

Substantial Performance of an Agreement

This section of the HMRC internal manual provides guidance on the concept of substantial performance in agreements. It includes an example to illustrate the principles involved.

Explains the concept of substantial performance in legal agreements.
Offers an example to clarify the application of these principles.
Part of the HM Revenue & Customs internal manual.
Helps in understanding the implications of substantial performance in tax-related agreements.

HMRC SDLT: SDLTM17015 – Miscellaneous Provisions: Substantial performance of an agreement: Example 1

Original guidance here: HMRC SDLT: SDLTM17015 – Miscellaneous Provisions: Substantial performance of an agreement: Example 1

HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

Principles and Concepts of Mis-directed Responses

This section of the HMRC internal manual addresses the handling of mis-directed responses related to FA03/SCH10/PARA12 and FA03/SCH10/PARA14 information requests. It outlines procedures for processing such responses effectively.

Focus on managing responses that are incorrectly directed.
Guidelines for ensuring compliance with relevant legislation.
Emphasis on maintaining accurate records and documentation.
Strategies for redirecting responses to appropriate channels.

HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

Original guidance here: HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

Reliefs for Transfers Involving Multiple Dwellings: Example 7

This section of the HMRC internal manual provides guidance on the application of reliefs for transfers involving multiple dwellings. It includes an example to illustrate the principles and concepts involved.

Explains the criteria for qualifying for reliefs on multiple dwelling transfers.
Provides a detailed example to demonstrate the calculation of reliefs.
Outlines the legislative framework governing these reliefs.
Offers insights into the practical application of these rules.

HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

Original guidance here: HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

HMRC SDLT: SDLTM13245 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10

Principles and Concepts of Stamp Duty Calculation

This section of the HMRC internal manual provides guidance on calculating stamp duty for variable or uncertain rent scenarios. It includes Example 10, illustrating the application of these principles.

Understanding variable or uncertain rent in lease agreements.
Applying the correct calculation methods for stamp duty.
Using examples to clarify complex scenarios.
Ensuring compliance with HMRC regulations.
Providing detailed instructions for HMRC staff.

HMRC SDLT: SDLTM13245 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10

Original guidance here: HMRC SDLT: SDLTM13245 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 10

HMRC SDLT: SDLTM00270 – Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual explains the scope of chargeable land transactions under FA03/S43. It defines what constitutes an acquisition and provides guidance on interpreting the legislation.

Defines the term ‘acquisition’ in the context of land transactions.
Explains the legislative framework governing chargeable transactions.
Offers guidance on applying the rules to specific scenarios.
Clarifies the responsibilities of parties involved in land transactions.

HMRC SDLT: SDLTM00270 – Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43

Original guidance here: HMRC SDLT: SDLTM00270 – Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43

HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual focuses on the application of exemptions and reliefs for partnerships. It outlines specific provisions and guidelines to ensure compliance with tax regulations. The content is designed for internal use by HMRC staff to facilitate understanding and implementation of these rules.

Explains exemptions applicable to partnerships.
Details reliefs available under specific circumstances.
Guides HMRC staff on regulatory compliance.
Provides a framework for applying tax rules to partnerships.

HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM33240 – Ordinary partnership transactions: Representative partners – Para8

Ordinary Partnership Transactions: Representative Partners

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, focusing on the role of representative partners as outlined in Paragraph 8. It aims to clarify responsibilities and procedures for tax compliance.

Defines the concept of representative partners in a partnership.
Explains the tax obligations of representative partners.
Outlines the process for reporting and managing partnership income.
Provides examples to illustrate common scenarios.

HMRC SDLT: SDLTM33240 – Ordinary partnership transactions: Representative partners – Para8

Original guidance here: HMRC SDLT: SDLTM33240 – Ordinary partnership transactions: Representative partners – Para8

HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on group relief. It outlines the principles and concepts that govern this tax relief mechanism.

Group relief allows companies within a group to transfer losses to offset against profits of other group members.
Eligibility criteria must be met for companies to qualify for group relief.
Detailed rules and conditions are provided to ensure compliance with tax regulations.

HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

Original guidance here: HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

HMRC SDLT: SDLTM09320 – Consideration for certain transactions: Section 75C (4)

Principles and Concepts of Section 75C (4)

This section of the HMRC internal manual provides guidance on the consideration for certain transactions under Section 75C (4). It outlines the principles and concepts involved in the assessment and application of this provision.

Explains the legal framework governing specific transactions.
Details the criteria for determining transaction consideration.
Provides examples to illustrate the application of Section 75C (4).
Clarifies the roles and responsibilities of involved parties.

HMRC SDLT: SDLTM09320 – Consideration for certain transactions: Section 75C (4)

Original guidance here: HMRC SDLT: SDLTM09320 – Consideration for certain transactions: Section 75C (4)

HMRC SDLT: SDLTM29895 – Claiming the relief

Principles and Concepts of Claiming Relief

This section of the HMRC internal manual provides guidance on claiming relief. It outlines the necessary steps and considerations for making a claim effectively. The content is aimed at ensuring compliance with tax regulations and optimising the relief process.

Understanding eligibility criteria for relief claims.
Detailed procedures for submitting a claim.
Documentation required to support the claim.
Common pitfalls to avoid during the claim process.
Guidance on follow-up actions post submission.

HMRC SDLT: SDLTM29895 – Claiming the relief

Original guidance here: HMRC SDLT: SDLTM29895 – Claiming the relief

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the conditions under which the higher rate of Stamp Duty Land Tax (SDLT) is applicable. It focuses on acquisitions of residential property by certain non-natural persons, as outlined in FA03/S55/SCH4A. Key points include:

Definition of non-natural persons subject to the higher rate.
Criteria for when a dwelling is considered available to the public.
Specific legislative references guiding the higher rate charge.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM09766A – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings (2) – Summary of Conditions – Para 6 Sch 4ZA FA2003

Summary of Conditions for SDLT Higher Rates on Additional Dwellings

This section of the HMRC internal manual provides guidance on the higher rates of Stamp Duty Land Tax (SDLT) applicable when individuals purchase two or more dwellings. It summarises the conditions outlined in Paragraph 6, Schedule 4ZA of the Finance Act 2003.

Explains the criteria for higher SDLT rates.
Details the application of these rates to multiple dwelling purchases.
Clarifies the legislative framework under the Finance Act 2003.

HMRC SDLT: SDLTM09766A – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings (2) – Summary of Conditions – Para 6 Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09766A – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings (2) – Summary of Conditions – Para 6 Sch 4ZA FA2003

HMRC SDLT: SDLTM13210 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3

Principles and Concepts of SDLT Calculation for Variable Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for scenarios involving variable or uncertain rent. It includes practical examples to illustrate the application of these principles.

Explains the calculation process for SDLT on variable rent.
Provides Example 3 to demonstrate the application of these calculations.
Clarifies how to handle uncertain rent situations.
Offers insight into HMRC’s approach to SDLT on variable rent.

HMRC SDLT: SDLTM13210 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3

Original guidance here: HMRC SDLT: SDLTM13210 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3

HMRC SDLT: SDLTM09855 – SDLT – increased rates for non-resident transactions: Commencement and Transitional Rules – para 6 Sch 16 Finance (No.2) Bill 2021

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual explains the commencement and transitional rules for increased Stamp Duty Land Tax (SDLT) rates on non-resident transactions, as outlined in paragraph 6 of Schedule 16 of the Finance (No.2) Bill 2021.

Details the specific conditions under which increased rates apply.
Explains transitional provisions for transactions straddling the commencement date.
Clarifies the impact on non-resident individuals and companies.
Provides guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM09855 – SDLT – increased rates for non-resident transactions: Commencement and Transitional Rules – para 6 Sch 16 Finance (No.2) Bill 2021

Original guidance here: HMRC SDLT: SDLTM09855 – SDLT – increased rates for non-resident transactions: Commencement and Transitional Rules – para 6 Sch 16 Finance (No.2) Bill 2021

HMRC SDLT: SDLTM13115 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for rent, focusing on rate thresholds. Example 3 illustrates the application of these principles.

Understanding SDLT rate thresholds for rental agreements.
Application of SDLT calculations in practical scenarios.
Guidance on determining the correct SDLT rate based on rental value.
Example 3 demonstrates a specific calculation method.

HMRC SDLT: SDLTM13115 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3

Original guidance here: HMRC SDLT: SDLTM13115 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3

HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

Principles and Concepts of Relevant Partnership Property

This section of the HMRC internal manual provides guidance on relevant partnership property under paragraphs 14 (5-5A). It outlines the principles and concepts related to taxation and legal considerations for partnerships. Key points include:

Definition and scope of relevant partnership property.
Tax implications for different types of partnership property.
Legal framework governing partnership property.
Guidelines for compliance with HMRC regulations.
Examples illustrating the application of these principles.

HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

Original guidance here: HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

HMRC SDLT: SDLTM00377 – Scope: what is chargeable: land transactions: residential property: treatment of student accommodation

Principles and Concepts of SDLTM00377

This section of the HMRC internal manual explains the scope of chargeable land transactions, specifically focusing on residential property and the treatment of student accommodation. It provides guidance on how these transactions are assessed for tax purposes.

Defines the scope of chargeable land transactions.
Focuses on residential property transactions.
Explains the tax treatment of student accommodation.
Offers guidance for HMRC staff on assessment procedures.

HMRC SDLT: SDLTM00377 – Scope: what is chargeable: land transactions: residential property: treatment of student accommodation

Original guidance here: HMRC SDLT: SDLTM00377 – Scope: what is chargeable: land transactions: residential property: treatment of student accommodation

HMRC SDLT: SDLTM20320 – Freeports and Investment Zones relief – control period and withdrawal of relief

SDLTM20320 – Freeports and Investment Zones Relief

This section of the HMRC internal manual provides guidance on the control period and withdrawal of relief for Freeports and Investment Zones. It outlines the principles and processes involved in managing these tax reliefs.

Details the control period for tax relief applications.
Explains conditions under which relief may be withdrawn.
Provides procedural guidance for HMRC staff.
Clarifies eligibility criteria for businesses.
Discusses compliance requirements and monitoring.

HMRC SDLT: SDLTM20320 – Freeports and Investment Zones relief – control period and withdrawal of relief

Original guidance here: HMRC SDLT: SDLTM20320 – Freeports and Investment Zones relief – control period and withdrawal of relief

HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

Principles and Concepts of SDLTM33760

This section of the HMRC internal manual provides an example of the application of detailed provisions related to SDLTM33760. It outlines the specific principles and concepts used in this context.

Focuses on the application of detailed tax provisions.
Provides a practical example for better understanding.
Part of the HMRC internal manual for tax guidance.
Helps in interpreting and applying tax laws effectively.

HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

Original guidance here: HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

HMRC SDLT: SDLTM20290 – Freeports and Investment Zones relief – no relief

Freeports and Investment Zones Relief – No Relief

This section of the HMRC internal manual provides guidance on the lack of relief available in Freeports and Investment Zones. It outlines the principles and concepts related to tax relief in these areas.

Explains the criteria for non-eligibility of tax relief in Freeports.
Describes the investment zones and their tax implications.
Clarifies the conditions under which relief is not granted.
Provides examples of scenarios where no relief is applicable.

HMRC SDLT: SDLTM20290 – Freeports and Investment Zones relief – no relief

Original guidance here: HMRC SDLT: SDLTM20290 – Freeports and Investment Zones relief – no relief

HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

Principles and Concepts of Market Value Election in Shared Ownership

This section of the HMRC internal manual provides guidance on the interaction between shared ownership and market value election. It explains the principles and concepts involved in determining market value for tax purposes.

Market value election allows taxpayers to elect the market value of a property for tax calculations.
Shared ownership involves multiple parties owning a portion of the property.
The guidance outlines how to handle tax implications in shared ownership scenarios.
It is crucial for accurate tax reporting and compliance with HMRC regulations.

HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

Original guidance here: HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

HMRC SDLT: SDLTM29010 – Reliefs: Crofting community right to buy

Reliefs: Crofting Community Right to Buy

This section of the HMRC internal manual provides guidance on the crofting community right to buy, a legal provision allowing crofting communities to purchase croft land. It outlines the principles and concepts related to this relief.

Crofting community right to buy enables communities to acquire croft land.
Guidance is provided on the legal framework and eligibility criteria.
Details on the application process and necessary documentation are included.
Explains the tax implications and reliefs available for crofting communities.

HMRC SDLT: SDLTM29010 – Reliefs: Crofting community right to buy

Original guidance here: HMRC SDLT: SDLTM29010 – Reliefs: Crofting community right to buy

HMRC SDLT: SDLTM04042 – Stamp Duty Land Tax on de-enveloping transactions

Stamp Duty Land Tax on De-enveloping Transactions

This section of the HMRC internal manual provides guidance on Stamp Duty Land Tax (SDLT) related to de-enveloping transactions. It explains the principles and concepts involved in these transactions.

De-enveloping refers to the process of transferring property from a corporate entity to an individual.
SDLT implications must be considered during de-enveloping to ensure compliance with tax regulations.
Guidance is provided on calculating the correct amount of SDLT payable.
Examples of common de-enveloping scenarios are included for clarity.

HMRC SDLT: SDLTM04042 – Stamp Duty Land Tax on de-enveloping transactions

Original guidance here: HMRC SDLT: SDLTM04042 – Stamp Duty Land Tax on de-enveloping transactions

HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

Principles and Concepts of Pension Fund Transactions

This section of the HMRC internal manual provides guidance on transactions involving pension funds, specifically focusing on borrowing and mortgages. It outlines the application of tax rules and regulations in these contexts.

Explains the tax implications of pension fund transactions.
Details the conditions under which borrowing is permitted.
Describes the role of mortgages in pension fund investments.
Provides examples of compliant and non-compliant transactions.

HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

Original guidance here: HMRC SDLT: SDLTM31810 – Application – Transactions involving Pension Funds -Borrowing and Mortgages

HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

Definition of a First-Time Buyer

This section of the HMRC internal manual provides a detailed explanation of the criteria defining a first-time buyer under FA03/SCH6ZA/PARA6. It outlines the specific conditions and qualifications necessary to be considered a first-time buyer for tax purposes.

Eligibility criteria for first-time buyers.
Tax implications and benefits associated with first-time buyer status.
Clarification of legal terms and conditions under FA03/SCH6ZA/PARA6.
Guidance on documentation and verification processes.

HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

Original guidance here: HMRC SDLT: SDLTM29845 – Definition of a first-time buyer FA03/SCH6ZA/PARA6

HMRC SDLT: 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

Principles and Concepts of Shared Ownership Leases

This section of the HMRC internal manual discusses the treatment of shared ownership leases, specifically focusing on market value elections when the freehold reversion is available. It covers the following key points:

Explanation of shared ownership leases and their structure.
Guidance on market value election for shared ownership properties.
Details on the treatment of freehold reversion under FA03/SCH9/PARA3.
Implications for tax reliefs in right to buy transactions.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM12030 – Notification: Grant of a lease: Example 4

Principles and Concepts of Lease Notification

This section of the HMRC internal manual provides guidance on the notification process for the grant of a lease, using Example 4 as a reference. It outlines the necessary steps and considerations for compliance with tax regulations.

Details the notification requirements for lease grants.
Explains the tax implications involved in lease agreements.
Provides a practical example to illustrate the process.
Emphasises the importance of adhering to HMRC guidelines.

HMRC SDLT: SDLTM12030 – Notification: Grant of a lease: Example 4

Original guidance here: HMRC SDLT: SDLTM12030 – Notification: Grant of a lease: Example 4

HMRC SDLT: SDLTM20335 – Freeports and Investment Zones relief – withdrawal of relief – partial disposal

Freeports and Investment Zones Relief – Withdrawal of Relief – Partial Disposal

This section of the HMRC internal manual provides guidance on the withdrawal of relief for Freeports and Investment Zones during partial disposal. It outlines the principles and concepts involved in this process.

Explains the conditions under which relief can be withdrawn.
Details the calculation methods for partial disposal.
Describes the implications for tax liabilities.
Offers examples to illustrate the application of rules.

HMRC SDLT: SDLTM20335 – Freeports and Investment Zones relief – withdrawal of relief – partial disposal

Original guidance here: HMRC SDLT: SDLTM20335 – Freeports and Investment Zones relief – withdrawal of relief – partial disposal

HMRC SDLT: SDLTM34160 – Special provisions relating to partnerships: Deemed market value where transaction involves a connected company – FA03/S53

Principles and Concepts of SDLTM34160

This section of the HMRC internal manual focuses on the special provisions relating to partnerships, specifically the deemed market value when a transaction involves a connected company, as outlined in FA03/S53. Key principles and concepts include:

Understanding the implications of partnerships in financial transactions.
Application of deemed market value rules in transactions with connected companies.
Compliance with FA03/S53 regulations.
Guidance on calculating market value for tax purposes.

HMRC SDLT: SDLTM34160 – Special provisions relating to partnerships: Deemed market value where transaction involves a connected company – FA03/S53

Original guidance here: HMRC SDLT: SDLTM34160 – Special provisions relating to partnerships: Deemed market value where transaction involves a connected company – FA03/S53

HMRC SDLT: SDLTM00330A – Scope: what is chargeable: land transactions: is notification required? examples

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual provides guidance on the scope of chargeable land transactions and when notification is required. It includes examples to clarify the rules and ensure compliance.

Defines what constitutes a chargeable land transaction.
Explains the circumstances under which notification is necessary.
Offers examples to illustrate the application of these rules.
Aims to aid understanding and adherence to legal requirements.

HMRC SDLT: SDLTM00330A – Scope: what is chargeable: land transactions: is notification required? examples

Original guidance here: HMRC SDLT: SDLTM00330A – Scope: what is chargeable: land transactions: is notification required? examples

HMRC SDLT: SDLTM16015 – Reliefs and Exemptions: Overlap relief: Example 1

Principles and Concepts of Overlap Relief

This section of the HMRC internal manual explains the principles and concepts of overlap relief, focusing on an example scenario. Overlap relief is a tax mechanism designed to prevent double taxation on profits. Key points include:

Overlap relief applies when accounting periods overlap, causing profits to be taxed twice.
The relief allows businesses to claim back the overpaid tax in future periods.
Understanding the calculation of overlap profits is crucial for accurate tax reporting.

HMRC SDLT: SDLTM16015 – Reliefs and Exemptions: Overlap relief: Example 1

Original guidance here: HMRC SDLT: SDLTM16015 – Reliefs and Exemptions: Overlap relief: Example 1

HMRC SDLT: SDLTM29821 – Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)

Conditions for Claiming the Relief

This section of the HMRC internal manual outlines the conditions for claiming relief under FA03/SCH6ZA/PARA1(2) for a purchased dwelling. It provides guidance on the necessary criteria and documentation required to qualify for the relief.

Details the specific conditions under which relief can be claimed.
Explains the legislative framework governing the relief.
Offers guidance on the documentation needed for a successful claim.
Clarifies the roles and responsibilities of claimants.

HMRC SDLT: SDLTM29821 – Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)

Original guidance here: HMRC SDLT: SDLTM29821 – Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)

HMRC SDLT: SDLTM20310 – Freeports and Investment Zones relief – treatment of residential property

Freeports and Investment Zones Relief – Treatment of Residential Property

This section of the HMRC internal manual provides guidance on the relief available for residential properties within Freeports and Investment Zones. It outlines the principles and concepts related to tax reliefs applicable in these designated areas.

Explains the eligibility criteria for residential property relief.
Details the specific tax benefits available in Freeports and Investment Zones.
Clarifies the application process for claiming these reliefs.
Provides examples to illustrate the relief mechanisms.

HMRC SDLT: SDLTM20310 – Freeports and Investment Zones relief – treatment of residential property

Original guidance here: HMRC SDLT: SDLTM20310 – Freeports and Investment Zones relief – treatment of residential property

HMRC SDLT: SDLTM09000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual outlines the conditions under which Stamp Duty Land Tax (SDLT) is chargeable, focusing on options and rights of pre-emption as per FA03/S46(3). It provides guidance on understanding when SDLT applies and the implications for transactions involving land and property.

Defines SDLT chargeability for options and rights of pre-emption.
Explains relevant legislation and its application.
Guides on compliance with HMRC regulations.
Clarifies tax obligations for property transactions.

HMRC SDLT: SDLTM09000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)

Original guidance here: HMRC SDLT: SDLTM09000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)

HMRC SDLT: SDLTM20280 – Freeports and Investment Zones relief – 100% relief

Freeports and Investment Zones Relief – 100% Relief

This section of the HMRC internal manual provides guidance on the 100% relief available for Freeports and Investment Zones. It outlines the principles and concepts related to tax relief for businesses operating within these designated areas.

Explains eligibility criteria for 100% tax relief.
Details the application process for businesses.
Describes the benefits of operating in Freeports and Investment Zones.
Highlights compliance requirements to maintain relief status.

HMRC SDLT: SDLTM20280 – Freeports and Investment Zones relief – 100% relief

Original guidance here: HMRC SDLT: SDLTM20280 – Freeports and Investment Zones relief – 100% relief

HMRC SDLT: SDLTM23090A – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines the principles and conditions under which these reliefs can be applied.

Group relief allows companies within a group to transfer losses between each other.
Reconstruction relief applies during company restructuring processes.
Acquisition relief is available for certain asset acquisitions.
Eligibility criteria and procedural requirements must be met for each relief.

HMRC SDLT: SDLTM23090A – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23090A – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides an example of applying special provisions for partnerships. It explains the principles and concepts involved in these provisions.

Focuses on SDLTM33320, a specific section within the HMRC manual.
Illustrates how special provisions are applied to partnerships.
Offers guidance for HMRC staff on handling partnership-related tax matters.
Part of a broader manual aimed at ensuring compliance with tax regulations.

HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

Original guidance here: HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

HMRC SDLT: 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

Principles of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the conditions under which the higher rate of Stamp Duty Land Tax (SDLT) is applicable for residential property acquisitions by certain non-natural persons. It covers the following key points:

The higher rate charge applies to acquisitions by non-natural persons.
Details the legislative framework under FA03/S55/SCH4A.
Explains the exemption for properties acquired for resale as part of a property trading business.
Provides guidance on SDLT calculations and compliance.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM09775 – SDLT – higher rates for additional dwellings: Condition B – Para 3(3) Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings: Condition B

This section of the HMRC internal manual provides guidance on the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings. It focuses on Condition B, as outlined in Paragraph 3(3) of Schedule 4ZA of the Finance Act 2003.

Explains the criteria for higher SDLT rates on additional properties.
Details the legal framework under the Finance Act 2003.
Provides examples to clarify Condition B application.
Offers guidance for HMRC staff on policy implementation.

HMRC SDLT: SDLTM09775 – SDLT – higher rates for additional dwellings: Condition B – Para 3(3) Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09775 – SDLT – higher rates for additional dwellings: Condition B – Para 3(3) Sch 4ZA FA2003

HMRC SDLT: SDLTM34050 – Transfer of interest in a property investment partnership – Example

Principles of Property Investment Partnership Transfer

This section of the HMRC internal manual provides guidance on the transfer of interest in a property investment partnership. It includes an example to illustrate the process.

Explains the tax implications of transferring partnership interests.
Details the calculation of chargeable consideration.
Provides an example scenario for clarity.
Outlines the relevant legislation and HMRC guidelines.
Aims to assist HMRC staff in understanding the procedures involved.

HMRC SDLT: SDLTM34050 – Transfer of interest in a property investment partnership – Example

Original guidance here: HMRC SDLT: SDLTM34050 – Transfer of interest in a property investment partnership – Example

HMRC SDLT: SDLTM00900 – Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

Principles and Concepts of Chargeability in Contracts

This section of the HMRC internal manual discusses the chargeability of contracts and conveyances, specifically focusing on scenarios where a contract is later rescinded or annulled. It outlines the principles and concepts related to such situations.

Defines what constitutes a chargeable contract or conveyance.
Explains the implications of rescinding or annulling a contract.
Details the conditions under which a contract may be considered non-chargeable.
Provides guidance on handling annulled contracts in tax assessments.

HMRC SDLT: SDLTM00900 – Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

Original guidance here: HMRC SDLT: SDLTM00900 – Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled

HMRC SDLT: 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:

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual explains the conditions under which Stamp Duty Land Tax (SDLT) is chargeable, specifically focusing on the higher rate charge applicable to acquisitions of residential property by certain non-natural persons. The guidance is based on the Finance Act 2003, Schedule 4A.

SDLT is a tax on property transactions in the UK.
Higher rates apply to purchases by non-natural persons, such as companies.
The legislation aims to ensure fair taxation in property acquisitions.
Understanding these rules is crucial for compliance and financial planning.

HMRC SDLT: 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:

Original guidance here: HMRC SDLT: 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:

HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides an example of the application of special provisions concerning partnerships. It is designed to help understand the specific rules and regulations that apply to partnerships in the UK.

Explains the special provisions applicable to partnerships.
Offers a practical example to illustrate these provisions.
Aims to assist HMRC staff in applying these rules correctly.
Part of the SDLTM33320 section of the HMRC manual.

HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

Original guidance here: HMRC SDLT: SDLTM33320 – Special provisions relating to partnerships: Example of the application of the special provisions

HMRC SDLT: SDLTM20500 – Reliefs: Diplomatic premises

Reliefs: Diplomatic Premises

This section of the HMRC internal manual provides guidance on tax reliefs applicable to diplomatic premises. It outlines the principles and concepts related to tax exemptions and reliefs for properties used by diplomatic missions. The content is intended for internal use by HMRC staff.

Explains tax reliefs for diplomatic premises.
Details eligibility criteria for tax exemptions.
Provides guidance for HMRC staff on processing claims.
Includes specific conditions and limitations.

HMRC SDLT: SDLTM20500 – Reliefs: Diplomatic premises

Original guidance here: HMRC SDLT: SDLTM20500 – Reliefs: Diplomatic premises

HMRC SDLT: 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:

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual explains the chargeability of Stamp Duty Land Tax (SDLT) at a higher rate for certain acquisitions of residential property by non-natural persons. The guidance is outlined under FA03/S55/SCH4A.

SDLT is applicable to property acquisitions by entities such as companies.
The higher rate is intended to deter property purchases by non-natural persons.
Specific conditions and exemptions may apply under the legislation.
Understanding these rules is crucial for compliance and tax planning.

HMRC SDLT: 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:

Original guidance here: HMRC SDLT: 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:

HMRC SDLT: SDLTM00395 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual provides detailed guidance on chargeable land transactions, specifically focusing on residential property and dwellings. It outlines the principles and considerations that determine what is chargeable under SDLT (Stamp Duty Land Tax).

Defines the scope of chargeable land transactions.
Explains specific considerations for residential properties.
Discusses further considerations for dwellings.
Provides guidance on SDLT implications.

HMRC SDLT: SDLTM00395 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))

Original guidance here: HMRC SDLT: SDLTM00395 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))

HMRC SDLT: SDLTM23080 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23080

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines specific principles and concepts that govern the application of these reliefs.

Group Relief: Explains the conditions under which companies within the same group can claim relief.
Reconstruction Relief: Details the relief available for companies undergoing restructuring.
Acquisition Relief: Covers the relief applicable during the acquisition of businesses.
Compliance: Emphasises the importance of adhering to HMRC guidelines.

HMRC SDLT: SDLTM23080 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23080 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM29910 – Relief for transfers involving multiple dwellings: Availability of relief

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual discusses the availability of relief for transfers involving multiple dwellings. It outlines the principles and concepts related to the relief, providing guidance on eligibility and application.

Explains the criteria for relief eligibility.
Details the application process for claiming relief.
Describes the scenarios where the relief can be applied.
Provides examples to illustrate the relief’s application.

HMRC SDLT: SDLTM29910 – Relief for transfers involving multiple dwellings: Availability of relief

Original guidance here: HMRC SDLT: SDLTM29910 – Relief for transfers involving multiple dwellings: Availability of relief

HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual details special provisions concerning partnerships, focusing on the application of exemptions and reliefs. It provides guidance for HMRC personnel on handling tax matters related to partnerships.

Explains exemptions applicable to partnerships.
Details reliefs available for partnership taxation.
Offers guidance on interpreting tax laws for partnerships.
Serves as a reference for HMRC staff in decision-making.

HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34270 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM60100 – Processing – what forms to use to notify a land transaction: where to send the paper land transaction return

Principles and Concepts of Land Transaction Notification

This section of the HMRC internal manual provides guidance on processing land transactions, specifically detailing the forms required for notification and the appropriate destinations for submitting paper returns. It is essential for ensuring compliance with tax regulations related to land transactions.

Guidance on notifying land transactions to HMRC.
Details on the specific forms required for submission.
Instructions on where to send paper land transaction returns.
Ensures compliance with tax regulations.

HMRC SDLT: SDLTM60100 – Processing – what forms to use to notify a land transaction: where to send the paper land transaction return

Original guidance here: HMRC SDLT: SDLTM60100 – Processing – what forms to use to notify a land transaction: where to send the paper land transaction return

HMRC SDLT: SDLTM04100 – Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16

Non-cash Consideration in Lease Surrender

This section of the HMRC internal manual explores the principles surrounding non-cash consideration when a new lease is granted upon the surrender of an old lease, as per FA03/SCH17A/PARA16.

Explains the scope of chargeable amounts in lease transactions.
Details the tax implications of non-cash considerations.
Provides guidance on calculating chargeable amounts for new leases.
Focuses on specific legislative references for compliance.

HMRC SDLT: SDLTM04100 – Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16

Original guidance here: HMRC SDLT: SDLTM04100 – Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16

HMRC SDLT: SDLTM21620 – Example 4, Subsale of part

Principles and Concepts of SDLTM21620 – Example 4, Subsale of Part

This section of the HMRC internal manual provides guidance on the SDLT implications of a subsale of part of a property. It outlines the key principles and concepts involved in such transactions.

Explains the concept of subsale and its relevance to SDLT.
Details the conditions under which a subsale occurs.
Describes the tax implications for the original buyer and the sub-buyer.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM21620 – Example 4, Subsale of part

Original guidance here: HMRC SDLT: SDLTM21620 – Example 4, Subsale of part

HMRC SDLT: SDLTM28000 – Reliefs: Alternative property finance

Principles of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on the reliefs available for alternative property finance. It outlines the principles and concepts involved in these financial arrangements.

Explains the tax reliefs applicable to alternative property finance.
Details the conditions under which these reliefs can be claimed.
Describes the types of financial arrangements that qualify for relief.
Provides examples to illustrate the application of these reliefs.

HMRC SDLT: SDLTM28000 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28000 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM30030 – Introduction of the 5 percent rate for residential property

Introduction of the 5 Percent Rate for Residential Property

This section of the HMRC internal manual provides an overview of the introduction of the 5 percent rate for residential property. It outlines the principles and concepts related to this tax rate.

Explains the rationale behind the 5 percent rate implementation.
Details the eligibility criteria for properties to qualify for this rate.
Describes the calculation method for applying the 5 percent rate.
Provides guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM30030 – Introduction of the 5 percent rate for residential property

Original guidance here: HMRC SDLT: SDLTM30030 – Introduction of the 5 percent rate for residential property

HMRC SDLT: SDLTM54110 – Overpayment relief: Exclusions: Case A mistake concerning a relief or election

Overpayment Relief: Exclusions – Case A

This section of the HMRC internal manual discusses the principles and concepts related to overpayment relief, specifically focusing on exclusions under Case A. It addresses mistakes concerning a relief or election.

Explains the criteria for overpayment relief exclusions.
Details the specific conditions under Case A.
Clarifies the types of mistakes that do not qualify for relief.
Provides guidance on handling such cases within HMRC.

HMRC SDLT: SDLTM54110 – Overpayment relief: Exclusions: Case A mistake concerning a relief or election

Original guidance here: HMRC SDLT: SDLTM54110 – Overpayment relief: Exclusions: Case A mistake concerning a relief or election

HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

Principles and Concepts of SDLTM33740

This section of the HMRC internal manual provides guidance on the calculation of the sum of the lower proportions, specifically under Paragraph 20, using Example 2. It is intended for internal use by HM Revenue & Customs staff.

Focuses on the SDLTM33740 calculation method.
Provides a detailed example for clarity.
Aims to ensure consistency in internal calculations.
Part of a broader HMRC manual for tax-related procedures.

HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

Original guidance here: HMRC SDLT: SDLTM33740 – Sum of the lower proportions – Para20. Example 2

HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

Completion Following Substantial Performance of Agreement for Sale

This section of the HMRC internal manual provides guidance on the procedure to follow after substantial performance of an agreement for sale. It outlines the necessary steps and considerations for compliance with tax regulations.

Explains the concept of substantial performance in sales agreements.
Details the procedural steps required for completion.
Highlights the tax implications and compliance requirements.
Provides examples to illustrate key points.

HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

Original guidance here: HMRC SDLT: SDLTM50250 – Procedure: Completion following Substantial Performance of agreement for sale

HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

Definition of a First-Time Buyer – Previous Acquisition by a Bare Trust

This section of the HMRC internal manual provides guidance on the definition of a first-time buyer, specifically addressing scenarios involving previous property acquisition through a bare trust. It outlines the principles and criteria used to determine eligibility for first-time buyer status.

Explains the concept of a bare trust in property acquisition.
Clarifies how previous acquisitions affect first-time buyer status.
Details the criteria for qualifying as a first-time buyer.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

Original guidance here: HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

Relief for Transfers Involving Multiple Dwellings: Example 3

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings. It explains the principles and concepts related to Stamp Duty Land Tax (SDLT) relief.

Details the conditions under which SDLT relief can be claimed.
Provides a comprehensive example illustrating the application of the relief.
Explains the calculation method for determining the relief amount.
Outlines the documentation required to support a claim.

HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

Original guidance here: HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

Principles and Concepts of SDLTM50100

This section of the HMRC internal manual outlines the procedure for delivering a land transaction return under FA03/S76. It provides guidance on the necessary form and the duty involved in the process.

Explains the duty to deliver a land transaction return.
Details the form required for submission.
Clarifies the legal obligations under FA03/S76.
Offers procedural guidance for HMRC staff.

HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

Original guidance here: HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

HMRC SDLT: SDLTM23014 – Reliefs: Group Tax Bulletin article: Definitions

Principles and Concepts of SDLTM23014

This section of the HMRC internal manual provides definitions related to Group Tax Bulletin articles, focusing on reliefs. It outlines key principles and concepts essential for understanding tax reliefs within group structures.

Explains definitions pertinent to group tax reliefs.
Clarifies the application of reliefs in group tax scenarios.
Provides guidance on interpreting tax regulations for groups.
Serves as a reference for HMRC staff dealing with group tax issues.

HMRC SDLT: SDLTM23014 – Reliefs: Group Tax Bulletin article: Definitions

Original guidance here: HMRC SDLT: SDLTM23014 – Reliefs: Group Tax Bulletin article: Definitions

HMRC SDLT: SDLTM33270 – Ordinary partnership transactions: Example 2

Principles and Concepts of Ordinary Partnership Transactions

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, specifically through Example 2. It outlines the principles and concepts involved in such transactions, ensuring compliance with tax regulations.

Explains the tax implications of partnership transactions.
Provides a detailed example to illustrate the application of rules.
Ensures understanding of compliance requirements for partnerships.
Aims to assist HMRC staff in interpreting partnership tax rules.

HMRC SDLT: SDLTM33270 – Ordinary partnership transactions: Example 2

Original guidance here: HMRC SDLT: SDLTM33270 – Ordinary partnership transactions: Example 2

HMRC SDLT: SDLTM00390 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual provides detailed guidance on the scope of chargeable land transactions, specifically focusing on residential property and dwellings. It addresses further considerations regarding these transactions.

Explains what constitutes a chargeable land transaction.
Focuses on residential properties and dwellings.
Offers further considerations for understanding these transactions.
Aims to guide HMRC staff in assessing chargeable transactions.

HMRC SDLT: SDLTM00390 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)

Original guidance here: HMRC SDLT: SDLTM00390 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)

HMRC SDLT: SDLTM29890 – Interaction with Shared ownership – Staircasing transactions

Principles and Concepts of Staircasing Transactions

This section of the HMRC internal manual provides guidance on staircasing transactions within shared ownership schemes. It outlines the tax implications and procedures involved when a shared ownership property owner purchases additional shares in their property.

Explanation of shared ownership and staircasing.
Details on tax responsibilities during staircasing.
Guidance on calculating tax liabilities.
Procedures for reporting transactions to HMRC.
Examples illustrating common scenarios and calculations.

HMRC SDLT: SDLTM29890 – Interaction with Shared ownership – Staircasing transactions

Original guidance here: HMRC SDLT: SDLTM29890 – Interaction with Shared ownership – Staircasing transactions

HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the special provisions concerning the transfer of a chargeable interest to a partnership. Key principles and concepts include:

Understanding the tax implications of transferring interests to partnerships.
Identifying the conditions under which special provisions apply.
Clarifying the roles and responsibilities of partners in such transactions.
Ensuring compliance with relevant tax regulations and laws.

HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM26020 – Reliefs: Charities relief

Charities Relief Principles

This section of the HMRC internal manual provides guidance on the principles and concepts of charities relief. It outlines the eligibility criteria and application process for charities seeking tax relief. Key points include:

Definition of eligible charities and activities.
Steps to apply for tax relief.
Documentation required for the application process.
Compliance requirements for maintaining relief status.
Examples of activities that qualify for relief.

HMRC SDLT: SDLTM26020 – Reliefs: Charities relief

Original guidance here: HMRC SDLT: SDLTM26020 – Reliefs: Charities relief

HMRC SDLT: SDLTM00480 – Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions, specifically focusing on gardens or grounds and their interaction with Capital Gains Tax. It provides guidance on the following key points:

Definition and scope of chargeable land transactions.
Criteria for determining when gardens or grounds are included.
Interaction between land transactions and Capital Gains Tax.
Relevant legislative references and interpretations.
Examples illustrating typical scenarios and tax implications.

HMRC SDLT: SDLTM00480 – Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax

Original guidance here: HMRC SDLT: SDLTM00480 – Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax

HMRC SDLT: SDLTM50260 – Procedure: Completion following Substantial Performance of agreement for lease

Completion Following Substantial Performance of Agreement for Lease

This section of the HMRC internal manual provides guidance on the procedure following the substantial performance of an agreement for lease. It outlines key principles and concepts for compliance.

Defines substantial performance in the context of lease agreements.
Explains the tax implications associated with substantial performance.
Details the necessary steps for completing the procedure.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM50260 – Procedure: Completion following Substantial Performance of agreement for lease

Original guidance here: HMRC SDLT: SDLTM50260 – Procedure: Completion following Substantial Performance of agreement for lease

HMRC SDLT: SDLTM00360 – Scope: what is chargeable: land transactions: Residential and non-residential – relevant land

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions, focusing on residential and non-residential land. It provides guidance on the following key concepts:

Definition of relevant land in the context of transactions.
Distinction between residential and non-residential properties.
Criteria determining chargeability of land transactions.
Implications for tax calculations and reporting.

HMRC SDLT: SDLTM00360 – Scope: what is chargeable: land transactions: Residential and non-residential – relevant land

Original guidance here: HMRC SDLT: SDLTM00360 – Scope: what is chargeable: land transactions: Residential and non-residential – relevant land

HMRC SDLT: SDLTM09750 – SDLT – higher rates for additional dwellings: Meaning of ‘dwelling’ – general – Para 18 Sch 4ZA FA2003

Principles and Concepts of SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides guidance on the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings. It clarifies the definition of a ‘dwelling’ under Paragraph 18, Schedule 4ZA of the Finance Act 2003. Key principles and concepts include:

Definition and criteria for a property to be considered a ‘dwelling’.
Application of higher SDLT rates to additional properties.
Exemptions and exceptions under specific conditions.
Guidance on calculating SDLT for multiple properties.

HMRC SDLT: SDLTM09750 – SDLT – higher rates for additional dwellings: Meaning of ‘dwelling’ – general – Para 18 Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09750 – SDLT – higher rates for additional dwellings: Meaning of ‘dwelling’ – general – Para 18 Sch 4ZA FA2003

HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

Interaction with Shared Ownership – Market Value Election

This section of the HMRC internal manual provides guidance on the interaction between shared ownership and market value election. It outlines the principles and concepts necessary for understanding the tax implications and procedures involved.

Explains the concept of shared ownership in property transactions.
Details the market value election process and its significance.
Provides guidance on calculating tax liabilities in shared ownership scenarios.
Offers examples to illustrate the application of these principles.

HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

Original guidance here: HMRC SDLT: SDLTM29880 – Interaction with Shared ownership – Market Value Election

HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

Principles and Concepts of SDLTM50100

This section of the HMRC internal manual outlines the procedure for delivering a land transaction return as per FA03/S76. It provides guidance on the necessary forms and the duty of individuals and entities involved in land transactions.

Explains the legal obligation to submit a land transaction return.
Details the specific form required for compliance.
Clarifies the responsibilities of parties involved in land transactions.
Offers procedural guidance to ensure adherence to regulations.

HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

Original guidance here: HMRC SDLT: SDLTM50100 – Procedure: Duty to deliver a land transaction return FA03/S76: The form

HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

Principles and Concepts of SDLT Multiple Dwellings Relief Abolition

This section of the HMRC internal manual discusses the abolition of the multiple dwellings relief for Stamp Duty Land Tax (SDLT), effective from 1 June 2024. It focuses on the implications for contracts exchanged on or before 6 March 2024.

Explains the timeline for the abolition of the relief.
Details the conditions under which the relief can still be claimed.
Provides guidance on transitional arrangements for affected transactions.
Clarifies the impact on taxpayers and property transactions.

HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

Original guidance here: HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

Principles and Concepts of SDLTM33860

This section of the HMRC internal manual discusses the transfer of a chargeable interest from a partnership consisting wholly of bodies corporate. It provides detailed guidance and examples to illustrate the application of tax regulations in such scenarios.

Explains the tax implications for corporate partnerships.
Provides an example to clarify the transfer process.
Outlines the relevant tax regulations and compliance requirements.
Offers guidance for accurate tax reporting and documentation.

HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

Original guidance here: HMRC SDLT: SDLTM33860 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 2

HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

Commencement and Transitional Provisions

Details the rules for the transition from old to new tax regulations.
Explains how these provisions affect taxpayers and their obligations.
Clarifies the timeline and conditions under which the new rules apply.
Provides examples to illustrate the application of these provisions.

HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

HMRC SDLT: SDLTM29700 – Reliefs

Principles and Concepts of SDLTM29700 – Reliefs

This section of the HMRC internal manual provides guidance on SDLTM29700, focusing on reliefs available under the Stamp Duty Land Tax (SDLT) framework. It outlines the principles and concepts necessary for understanding and applying these reliefs effectively.

Details on various SDLT reliefs and their applications.
Guidance on eligibility criteria for different reliefs.
Procedures for claiming SDLT reliefs.
Examples illustrating the application of reliefs in different scenarios.

HMRC SDLT: SDLTM29700 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29700 – Reliefs

HMRC SDLT: SDLTM13205 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2

Principles and Concepts of SDLT Calculation for Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for leases with variable or uncertain rent. It includes an example to illustrate the process.

Explains SDLT calculation for variable or uncertain rent scenarios.
Provides a detailed example to clarify the calculation method.
Focuses on HMRC’s approach to handling such cases.
Aims to ensure compliance with tax regulations.

HMRC SDLT: SDLTM13205 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2

Original guidance here: HMRC SDLT: SDLTM13205 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2

HMRC SDLT: SDLTM23030A – Group, reconstruction or acquisition relief

Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on the principles and concepts related to group, reconstruction, or acquisition relief. It is intended for internal use by HMRC staff.

Explains the conditions under which relief can be claimed.
Details the procedural requirements for obtaining relief.
Outlines the tax implications for groups undergoing reconstruction or acquisition.
Provides examples to illustrate the application of relief.

HMRC SDLT: SDLTM23030A – Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23030A – Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM10020 – Introduction: Scope of stamp duty land tax on leases

Principles and Concepts of Stamp Duty Land Tax on Leases

This section of the HMRC internal manual provides an introduction to the scope of Stamp Duty Land Tax (SDLT) on leases. It outlines the fundamental principles and concepts that govern the application of SDLT in the UK.

Definition and scope of SDLT on leases.
Key legislative framework and guidelines.
Calculation methods for SDLT on lease transactions.
Exemptions and reliefs available under SDLT regulations.
Compliance requirements and reporting obligations.

HMRC SDLT: SDLTM10020 – Introduction: Scope of stamp duty land tax on leases

Original guidance here: HMRC SDLT: SDLTM10020 – Introduction: Scope of stamp duty land tax on leases

HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

Procedure: Formal Requirements for Assessments and Penalty Determinations

This section of the HMRC internal manual outlines the formal requirements related to assessments and penalty determinations under FA03/S83. It provides guidance on the procedural aspects necessary for compliance.

Details the formal requirements for tax assessments.
Explains the procedures for penalty determinations.
Offers guidance on compliance with FA03/S83.
Intended for internal use by HMRC staff.

HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

Original guidance here: HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual explains the tax calculation for relief on transfers involving multiple dwellings, as per FA03/SCH6B/PARA4. It outlines the principles and concepts for calculating tax relief in such scenarios.

Details the process for calculating tax relief on multiple dwelling transfers.
Explains the relevant legislative framework: FA03/SCH6B/PARA4.
Provides guidance for HMRC staff on applying these tax rules.
Highlights scenarios where this relief is applicable.

HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

Original guidance here: HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

Adjustment Procedures for SDLT

This section of the HMRC internal manual provides guidance on the adjustment procedures for Stamp Duty Land Tax (SDLT) when a contingency ceases or consideration is ascertained under FA03/S80. It covers the following principles and concepts:

Understanding the conditions under which SDLT adjustments are necessary.
Procedures for recalculating SDLT when contingencies affecting the transaction cease.
Guidelines for determining the correct consideration amount for SDLT purposes.
Compliance requirements and documentation for SDLT adjustments.

HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

Original guidance here: HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual outlines the conditions under which Stamp Duty Land Tax (SDLT) is chargeable, particularly focusing on the higher rate charge for residential property acquisitions by certain non-natural persons. It also discusses the role of Qualifying Housing Co-operatives under FA03/S55/SCH4A.

SDLT is applicable to residential property acquisitions.
Higher rate charges apply to non-natural persons.
Qualifying Housing Co-operatives have specific considerations.
Guidance is provided under FA03/S55/SCH4A.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM26000 – Reliefs: Charities relief

Charities Relief Principles

This section of the HMRC internal manual provides guidance on the principles and concepts of charities relief. It outlines the eligibility criteria and procedures for obtaining relief. Key points include:

Eligibility criteria for charities to qualify for relief.
Procedures for applying for charities relief.
Documentation required to support relief claims.
Common issues and resolutions in the application process.
Updates on recent changes to the relief regulations.

HMRC SDLT: SDLTM26000 – Reliefs: Charities relief

Original guidance here: HMRC SDLT: SDLTM26000 – Reliefs: Charities relief

HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

Relief for Transfers Involving Multiple Dwellings: Example 4

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings. It uses Example 4 to illustrate the application of these principles.

Explains the concept of relief for multiple dwelling transfers.
Provides a detailed example to clarify the application process.
Highlights the criteria for eligibility and calculation of relief.
Offers insights into the legislative framework governing such transfers.

HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

Original guidance here: HMRC SDLT: SDLTM29975 – Relief for transfers involving multiple dwellings: Example 4

HMRC SDLT: 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

Principles and Concepts of SDLT Forms

This section provides further guidance on completing forms SDLT1, SDLT3, and SDLT4, specifically addressing questions related to minerals or mineral rights reserved. It is part of the HMRC internal manual.

Guidance for completing SDLT1, SDLT3, and SDLT4 forms.
Focus on question 7 of SDLT3 and question 6 of SDLT4.
Details on handling minerals or mineral rights reservations.
Part of HMRC’s internal manual for tax processing.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM20270 – Freeports and Investment Zones relief – attributing chargeable consideration

Freeports and Investment Zones Relief

This section of the HMRC internal manual provides guidance on attributing chargeable consideration within Freeports and Investment Zones. It outlines the principles and concepts necessary for understanding the relief available in these areas.

Explanation of Freeports and Investment Zones.
Details on attributing chargeable consideration.
Guidance on applying reliefs effectively.
Clarification of relevant tax regulations.
Examples to illustrate key points.

HMRC SDLT: SDLTM20270 – Freeports and Investment Zones relief – attributing chargeable consideration

Original guidance here: HMRC SDLT: SDLTM20270 – Freeports and Investment Zones relief – attributing chargeable consideration

HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

Relief for Transfers Involving Multiple Dwellings: Example 6

This section of the HMRC internal manual provides guidance on the relief available for transactions involving multiple dwellings. It includes an example to illustrate the application of the relief.

Explains the principles of relief for multiple dwelling transactions.
Provides a detailed example to demonstrate the calculation of relief.
Clarifies the conditions under which the relief can be claimed.
Highlights the importance of accurate documentation and compliance.

HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

Original guidance here: HMRC SDLT: SDLTM29979 – Relief for transfers involving multiple dwellings: Example 6

HMRC SDLT: SDLTM31500 – Application

Principles and Concepts of SDLTM31500 Application

This section of the HMRC internal manual provides guidance on the SDLTM31500 application. It outlines key principles and concepts essential for understanding and applying the SDLTM31500 effectively.

Details the application process for SDLTM31500.
Explains the criteria and conditions for eligibility.
Describes the documentation required for submission.
Outlines the assessment and approval procedures.
Provides guidance on compliance and reporting obligations.

HMRC SDLT: SDLTM31500 – Application

Original guidance here: HMRC SDLT: SDLTM31500 – Application

HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

Principles and Concepts of Mis-directed Responses

This section of the HMRC internal manual addresses the handling of mis-directed responses to information requests under FA03/SCH10/PARA12 and FA03/SCH10/PARA14. It outlines the procedures for processing such responses to ensure compliance and efficiency.

Focuses on internal procedures for HMRC staff.
Guides on managing incorrect submissions.
Ensures adherence to legislative requirements.
Aims to improve response accuracy and processing speed.

HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

Original guidance here: HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

Conditions for Claiming Relief for First-Time Buyers

This section of the HMRC internal manual outlines the conditions under which first-time buyers can claim relief when purchasing a dwelling. The key principles and concepts include:

Eligibility criteria for first-time buyers.
Requirement to occupy the dwelling as the only or main residence.
Specific provisions under FA03/SCH6ZA/PARA1(4).
Guidelines for claiming the relief effectively.

HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

Original guidance here: HMRC SDLT: SDLTM29831 – Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)

HMRC SDLT: SDLTM00372 – Scope: what is chargeable: land transactions: Residential Property– Dwellings

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions, specifically focusing on residential properties and dwellings. It provides guidance on what constitutes a chargeable transaction under UK tax law.

Defines residential property and dwelling criteria.
Explains chargeable events in land transactions.
Details tax implications for residential property transactions.
Clarifies exemptions and reliefs available.
Offers examples to illustrate key points.

HMRC SDLT: SDLTM00372 – Scope: what is chargeable: land transactions: Residential Property– Dwellings

Original guidance here: HMRC SDLT: SDLTM00372 – Scope: what is chargeable: land transactions: Residential Property– Dwellings

HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

Principles and Concepts of SDLTM29983

This section of the HMRC internal manual provides guidance on relief for transfers involving multiple dwellings, specifically using Example 8. It outlines the principles and concepts related to Stamp Duty Land Tax (SDLT) relief.

Explains the criteria for qualifying for multiple dwellings relief.
Details the calculation method for SDLT when multiple properties are involved.
Provides an example scenario to illustrate the application of the relief.
Clarifies the legal framework governing SDLT reliefs.

HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

Original guidance here: HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

Adjustment Procedure for Contingency Cessation or Consideration Ascertainment

This section of the HMRC internal manual outlines the procedure for adjustments under FA03/S80 when a contingency ceases or consideration is ascertained. It covers special cases and provides guidance on handling these scenarios.

Explains the adjustment process for ceased contingencies.
Details how to ascertain consideration in special cases.
Provides procedural guidance for HMRC staff.
Ensures compliance with FA03/S80 regulations.

HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

Original guidance here: HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings, specifically addressing superior interests under FA03/SCH6B/PARA2(6). Key principles and concepts include:

Understanding the criteria for relief eligibility.
Application of relief to multiple dwelling transactions.
Clarification of superior interests and their impact on relief.
Detailed examples illustrating the application of these rules.

HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

Original guidance here: HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the higher rate charge for Stamp Duty Land Tax (SDLT) applicable to certain non-natural persons acquiring residential property. It covers the withdrawal of relief under FA03/S55/SCH4A.

SDLT is chargeable on property acquisitions by non-natural persons.
Higher rate applies to residential properties.
Relief withdrawal is detailed under specific legislative provisions.
Guidance is intended for HMRC internal use.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM14030 – Term of a lease: Leases for a fixed term: Example 3

Principles and Concepts of Lease Term Example

This section of the HMRC internal manual provides an example of a lease for a fixed term. It explains key principles and concepts related to such leases.

Defines the term of a lease and its implications.
Illustrates how fixed-term leases are structured.
Explains the calculation of lease duration and associated terms.
Highlights the legal and financial considerations involved.
Provides guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM14030 – Term of a lease: Leases for a fixed term: Example 3

Original guidance here: HMRC SDLT: SDLTM14030 – Term of a lease: Leases for a fixed term: Example 3

HMRC SDLT: SDLTM20340 – Freeports and Investment Zones relief – alternative finance

Principles and Concepts of Freeports and Investment Zones Relief

This section of the HMRC internal manual provides guidance on the relief available for Freeports and Investment Zones, focusing on alternative finance arrangements. It outlines the principles and concepts involved in claiming relief.

Freeports and Investment Zones offer tax incentives to stimulate economic growth.
Alternative finance arrangements are eligible for relief under specific conditions.
HMRC provides detailed guidance on qualifying criteria and application processes.
Relief aims to encourage investment and development in designated areas.

HMRC SDLT: SDLTM20340 – Freeports and Investment Zones relief – alternative finance

Original guidance here: HMRC SDLT: SDLTM20340 – Freeports and Investment Zones relief – alternative finance

HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

Abolition of Multiple Dwellings Relief for SDLT

This section of the HMRC internal manual discusses the abolition of the multiple dwellings relief for Stamp Duty Land Tax (SDLT). The document outlines the principles and implications of this legislative change, providing guidance for HMRC staff.

Explains the rationale behind abolishing the relief.
Details the impact on property transactions involving multiple dwellings.
Provides examples of scenarios affected by the change.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

Original guidance here: HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

HMRC SDLT: SDLTM10000 – Lease: contents

Principles and Concepts of SDLTM10000 – Lease

This section of the HMRC internal manual provides detailed guidance on the principles and concepts related to SDLTM10000 – Lease. It is designed for internal use by HM Revenue & Customs to ensure consistent application of policies.

Explains the structure and content of lease agreements.
Outlines tax implications and compliance requirements.
Provides examples and case studies for practical understanding.
Includes updates and revisions to reflect current legislation.

HMRC SDLT: SDLTM10000 – Lease: contents

Original guidance here: HMRC SDLT: SDLTM10000 – Lease: contents

HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual explains the tax calculation for transfers involving multiple dwellings under FA03/SCH6B/PARA4. It provides guidance on the principles and concepts related to the relief available for such transactions.

Details the tax calculation process for multiple dwelling relief.
Explains the legal framework under FA03/SCH6B/PARA4.
Offers guidance on eligibility and application of the relief.
Provides examples to illustrate the calculation method.

HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

Original guidance here: HMRC SDLT: SDLTM29935 – Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4

HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

Principles and Concepts of Multiple Property Transactions

This section of the HMRC internal manual provides guidance on processing multiple property transactions. It outlines the principles and concepts necessary for understanding and managing these transactions effectively.

Defines multiple property transactions and their implications.
Explains the tax considerations involved in such transactions.
Offers guidance on compliance with relevant regulations.
Provides examples to illustrate common scenarios and solutions.

HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

Original guidance here: HMRC SDLT: SDLTM60215 – Processing: Multiple property transactions

HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

Principles and Concepts of SDLT Form Completion

This section of the HMRC internal manual provides detailed guidance on completing forms SDLT1, SDLT3, and SDLT4, focusing on selecting the correct code for the ‘Type of property’. It is essential for ensuring accurate submission and compliance with HMRC requirements.

Guidance on selecting the appropriate property type code.
Instructions for completing SDLT forms accurately.
Ensures compliance with HMRC regulations.
Targets internal HMRC processes and staff.

HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

Original guidance here: HMRC SDLT: SDLTM62040 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Selecting the appropriate code for ‘Type of property’

HMRC SDLT: SDLTM00070 – Introduction to Stamp Duty Land Tax (SDLT): Payment of tax – FA03/S86

Introduction to Stamp Duty Land Tax (SDLT): Payment of Tax

This section of the HMRC internal manual provides guidance on the principles and procedures for paying Stamp Duty Land Tax (SDLT) as outlined in the Finance Act 2003, Section 86. It covers essential concepts related to tax payment obligations.

Overview of SDLT payment requirements.
Explanation of relevant legislative framework (FA03/S86).
Guidance on compliance and procedural steps.
Clarification of taxpayer responsibilities.

HMRC SDLT: SDLTM00070 – Introduction to Stamp Duty Land Tax (SDLT): Payment of tax – FA03/S86

Original guidance here: HMRC SDLT: SDLTM00070 – Introduction to Stamp Duty Land Tax (SDLT): Payment of tax – FA03/S86

HMRC SDLT: SDLTM50200 – Procedure: Registration of land transactions FA03/S79

Principles and Concepts of Land Transaction Registration

This section of the HMRC internal manual outlines the procedures for registering land transactions under FA03/S79. It provides guidance on the legal and administrative processes involved.

Explains the legislative framework governing land transaction registration.
Details the administrative steps required for compliance.
Outlines the responsibilities of parties involved in land transactions.
Provides examples of documentation needed for registration.
Highlights common issues and solutions in the registration process.

HMRC SDLT: SDLTM50200 – Procedure: Registration of land transactions FA03/S79

Original guidance here: HMRC SDLT: SDLTM50200 – Procedure: Registration of land transactions FA03/S79

HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

Notification of Additional Events – HMRC Internal Manual

This section of the HMRC internal manual outlines the procedure for notifying additional events. It provides guidance on the necessary steps and considerations for compliance. The principles and concepts include:

Understanding the types of events that require notification.
Following the correct procedure for reporting additional events.
Ensuring timely and accurate communication with HMRC.
Maintaining records of notifications for future reference.

HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

Original guidance here: HMRC SDLT: SDLTM50950 – Procedure: Notification of additional events taking place

HMRC SDLT: SDLTM11070 – Chargeable Consideration: Surrender of a lease

Principles of Chargeable Consideration in Lease Surrender

This section of the HMRC internal manual provides guidance on the concept of chargeable consideration when surrendering a lease. It outlines key principles and considerations for determining tax obligations.

Explains the definition of chargeable consideration in the context of lease surrender.
Details the calculation methods for determining the chargeable amount.
Discusses exemptions and reliefs applicable to certain lease surrenders.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM11070 – Chargeable Consideration: Surrender of a lease

Original guidance here: HMRC SDLT: SDLTM11070 – Chargeable Consideration: Surrender of a lease

HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

Stamp Duty Implications for Partnerships

This section of the HMRC internal manual provides guidance on the Stamp Duty implications of Schedule 15 concerning partnerships. It offers an example to illustrate these principles and concepts.

Explains special provisions related to partnerships.
Details the impact of Schedule 15 on Stamp Duty.
Provides an example to clarify the application of these rules.
Part of the HMRC internal manual on GOV.UK.

HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

Original guidance here: HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on SDLT relief for transactions involving multiple dwellings, focusing on superior interests under FA03/SCH6B/PARA2(6). Key principles and concepts include:

Understanding the criteria for claiming relief on multiple dwelling transactions.
Clarification on how superior interests affect the relief eligibility.
Examples illustrating the application of the relief in various scenarios.
Compliance requirements and documentation needed for claiming relief.

HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

Original guidance here: HMRC SDLT: SDLTM29930 – Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)

HMRC SDLT: SDLTM13235 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8

Principles and Concepts of Stamp Duty Calculation

This section of the HMRC internal manual provides guidance on calculating stamp duty for variable or uncertain rent scenarios. Example 8 is used to illustrate the principles and concepts involved.

Explains the calculation process for stamp duty on variable rent agreements.
Provides a detailed example to clarify the application of rules.
Addresses uncertainties in rent and their impact on duty calculations.
Offers insights into HMRC’s approach to handling complex rent agreements.

HMRC SDLT: SDLTM13235 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8

Original guidance here: HMRC SDLT: SDLTM13235 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8

HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

Transfer of Chargeable Interest from Corporate Partnerships

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership composed entirely of corporate bodies. It includes an example to illustrate the principles involved.

Explains the concept of chargeable interest within corporate partnerships.
Details the process of transferring such interests.
Provides an example to clarify the application of these principles.
Aims to ensure compliance with HMRC regulations.

HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

Original guidance here: HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

HMRC SDLT: SDLTM25020 – Reliefs: Transfers involving public bodies

Principles and Concepts of SDLTM25020

This section of the HMRC internal manual discusses the reliefs available for transfers involving public bodies. It outlines the principles and concepts governing such transactions, ensuring compliance with tax regulations.

Details the specific reliefs applicable to transfers involving public bodies.
Explains the criteria and conditions under which these reliefs can be claimed.
Provides guidance on the documentation required for compliance.
Clarifies the roles and responsibilities of public bodies in these transactions.

HMRC SDLT: SDLTM25020 – Reliefs: Transfers involving public bodies

Original guidance here: HMRC SDLT: SDLTM25020 – Reliefs: Transfers involving public bodies

HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

Compliance: Introduction to Interest and Penalties

This section of the HMRC internal manual provides guidance on the principles and concepts related to compliance, interest, and penalties. It aims to ensure that HMRC staff understand the framework for applying interest and penalties in tax matters.

Explains the purpose of interest and penalties in tax compliance.
Details the circumstances under which penalties may be applied.
Outlines the calculation methods for interest on unpaid taxes.
Provides examples to illustrate the application of penalties.

HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

Original guidance here: HMRC SDLT: SDLTM80070 – Compliance: Introduction: Interest and penalties

HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

Transfer of a Chargeable Interest from a Partnership

Explains the tax implications of transferring interests within corporate partnerships.
Details the calculation methods for determining chargeable amounts.
Provides an example scenario to clarify the application of rules.
Outlines the legal framework governing such transfers.

HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

Original guidance here: HMRC SDLT: SDLTM33850 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example

HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

Reliefs for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on reliefs applicable to transfers involving multiple dwellings, specifically through Example 10. It explains the principles and concepts of Stamp Duty Land Tax (SDLT) reliefs.

Details the conditions under which SDLT reliefs can be claimed.
Illustrates the calculation method for multiple dwellings relief.
Provides a practical example to clarify the application of these reliefs.
Explains the legal framework governing these transactions.

HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

Original guidance here: HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

HMRC SDLT: SDLTM07300 – Scope: who is chargeable: joint purchasers

Principles and Concepts of Joint Purchasers Chargeability

This section of the HMRC internal manual outlines the chargeability of joint purchasers under SDLT (Stamp Duty Land Tax) regulations. It provides guidance on who is considered chargeable when multiple parties are involved in a property purchase.

Defines the scope of SDLT chargeability for joint purchasers.
Explains the criteria for determining chargeable parties.
Offers examples to illustrate different scenarios.
Clarifies legal obligations and responsibilities of joint purchasers.

HMRC SDLT: SDLTM07300 – Scope: who is chargeable: joint purchasers

Original guidance here: HMRC SDLT: SDLTM07300 – Scope: who is chargeable: joint purchasers

HMRC SDLT: SDLTM07900 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual discusses the chargeability of Stamp Duty Land Tax (SDLT) in relation to contracts and substantial performance. It focuses on the conditions under which SDLT becomes chargeable when a purchaser takes possession under FA03/S44(5)(a).

SDLT is applicable when a purchaser takes possession of a property.
Substantial performance of a contract triggers SDLT chargeability.
FA03/S44(5)(a) outlines the legal framework for SDLT chargeability.
Guidance is provided for HMRC officials on SDLT regulations.

HMRC SDLT: SDLTM07900 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)

Original guidance here: HMRC SDLT: SDLTM07900 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)

HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

First-Time Buyers’ Relief Overview

This section of the HMRC internal manual provides an introduction to First-Time Buyers’ relief, a scheme designed to assist individuals purchasing their first home. It outlines the eligibility criteria and the benefits of the relief.

First-Time Buyers’ relief is aimed at reducing the financial burden for new homeowners.
Eligibility criteria must be met to qualify for the relief.
The relief offers a reduction in Stamp Duty Land Tax for qualifying properties.

HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

Original guidance here: HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual outlines the procedure for deferring payment when dealing with contingent or uncertain consideration under FA03/S90. Key principles and concepts include:

Understanding the terms of acceptance for deferred payments.
Guidelines for handling contingent or uncertain financial scenarios.
Compliance with the relevant legislative framework.
Ensuring accurate assessment and documentation of deferred payments.

HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

Original guidance here: HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

HMRC SDLT: SDLTM09290 – Connected Companies, Section 53 FA03: Section 75C (6)

Connected Companies and Section 53 FA03

This section of the HMRC internal manual provides guidance on the application of Section 75C(6) of the Finance Act 2003, focusing on connected companies. It outlines the principles and concepts relevant to tax regulations for connected entities.

Explains the criteria for identifying connected companies under Section 53 FA03.
Details the tax implications for transactions between connected companies.
Provides examples to illustrate the application of the legislation.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM09290 – Connected Companies, Section 53 FA03: Section 75C (6)

Original guidance here: HMRC SDLT: SDLTM09290 – Connected Companies, Section 53 FA03: Section 75C (6)

HMRC SDLT: SDLTM13225 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6

Principles and Concepts of Stamp Duty Calculation

This section of the HMRC internal manual provides guidance on calculating stamp duty for variable or uncertain rent scenarios. It includes Example 6, illustrating the application of these principles.

Explains the calculation of stamp duty for variable or uncertain rent.
Provides a detailed example to clarify the process.
Guides HMRC staff in applying the correct procedures.
Ensures compliance with current tax regulations.
Part of the HMRC manual for internal use.

HMRC SDLT: SDLTM13225 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6

Original guidance here: HMRC SDLT: SDLTM13225 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6

HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

Principles and Concepts of SDLTM33730

This section of the HMRC internal manual provides an example related to the calculation of the sum of the lower proportions under Paragraph 20. It is designed to assist HMRC staff in understanding the application of tax regulations.

Explains the methodology for calculating lower proportions.
Provides a practical example for clarity.
Aims to ensure consistent application of tax rules.
Serves as a reference for HMRC personnel.

HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

Original guidance here: HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual explains the inclusion of rent as chargeable consideration under SDLTM33800. It provides guidance using a specific example to illustrate the application of Paragraph 19. Key principles and concepts include:

Understanding what constitutes chargeable consideration in the context of rent.
Application of Paragraph 19 in determining chargeable amounts.
Illustrative examples to clarify the inclusion of rent in calculations.
Guidance for HMRC staff on handling related queries.

HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

Original guidance here: HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

Transfer of a Chargeable Interest from a Partnership

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership consisting entirely of corporate bodies, as outlined in Paragraph 24.

Explains the conditions under which a transfer is considered chargeable.
Details the specific tax implications for corporate partnerships.
Outlines the procedural steps for reporting such transfers to HMRC.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

Original guidance here: HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

Deferring Payment in Case of Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on deferring payment under FA03/S90 when dealing with contingent or uncertain consideration. It includes examples and outlines the application process.

Explains the procedure for deferring payment.
Focuses on situations with contingent or uncertain consideration.
Provides practical examples for better understanding.
Guides on when and how to apply for deferral.
Serves as a resource for HMRC personnel.

HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

Original guidance here: HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

Principles and Concepts of SDLTM33730

This section of the HMRC internal manual provides an example illustrating the calculation of the sum of the lower proportions as outlined in Paragraph 20. The example is designed to aid understanding of tax computations related to SDLT (Stamp Duty Land Tax).

Explains the concept of lower proportions in SDLT calculations.
Provides a step-by-step example to demonstrate the application of Paragraph 20.
Aims to enhance comprehension of tax-related computations for HMRC staff.
Serves as a reference for internal use within HMRC.

HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

Original guidance here: HMRC SDLT: SDLTM33730 – Sum of the lower proportions – Para20. Example 1

HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Special Provisions Relating to Partnerships

This section of the HMRC internal manual focuses on the application of special provisions regarding partnership interests, particularly in the context of exchanges. It outlines the principles and concepts relevant to these provisions.

Explains the application of provisions about exchanges concerning partnership interests.
Details the special provisions that apply to partnerships.
Guides on the interpretation and implementation of these provisions.
Provides insights into the regulatory framework governing partnership interests.

HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Original guidance here: HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

Procedure: Adjustment where Contingency Ceases or Consideration Ascertained

This section of the HMRC internal manual provides guidance on adjustments under FA03/S80 when a contingency ceases or consideration is ascertained. It covers special cases and is intended for HMRC staff.

Explains the procedure for adjusting tax calculations.
Details the conditions under which adjustments are necessary.
Focuses on specific scenarios outlined in FA03/S80.
Aims to ensure accurate tax assessments.

HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

Original guidance here: HMRC SDLT: SDLTM50310 – Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases

HMRC SDLT: SDLTM04120 – Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16

Non-cash Consideration: Indemnities by the Purchaser

This section of the HMRC internal manual discusses the scope of chargeable amounts under FA03/SCH4/PARA16, focusing on non-cash considerations, specifically indemnities given by the purchaser. It outlines the principles and concepts involved in determining the chargeable amount.

Explains the legal framework for non-cash consideration.
Details how indemnities affect the chargeable amount.
Provides guidance on the application of FA03/SCH4/PARA16.
Clarifies the responsibilities of the purchaser in providing indemnities.

HMRC SDLT: SDLTM04120 – Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16

Original guidance here: HMRC SDLT: SDLTM04120 – Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16

HMRC SDLT: SDLTM18540 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for properties with variable or uncertain rent, specifically addressing five-year rent reviews. It includes an example to illustrate the process.

Explains SDLT calculation for properties with variable rent.
Focuses on scenarios with five-year rent reviews.
Provides a practical example to clarify the calculation method.
Offers insights into handling uncertain rental agreements.

HMRC SDLT: SDLTM18540 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1

Original guidance here: HMRC SDLT: SDLTM18540 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1

HMRC SDLT: SDLTM17060 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation

Principles and Concepts of Linked Leases: Single Scheme

This section of the HMRC internal manual discusses the pre-implementation provisions for linked leases under a single scheme. It outlines the principles and concepts related to the taxation and legal framework of such leases.

Explains the concept of linked leases within a single scheme.
Details the pre-implementation provisions applicable to these leases.
Provides guidance on the taxation implications for linked leases.
Clarifies the legal framework governing these arrangements.

HMRC SDLT: SDLTM17060 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation

Original guidance here: HMRC SDLT: SDLTM17060 – Miscellaneous Provisions: Linked leases: Single scheme: Pre-implementation

HMRC SDLT: SDLTM23081a – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs available for group, reconstruction, or acquisition scenarios. It outlines the principles and concepts associated with these reliefs.

Group relief allows companies within a group to offset profits and losses.
Reconstruction relief applies to company reorganisations without immediate tax charges.
Acquisition relief offers tax benefits during company acquisitions.
Eligibility criteria and application processes are detailed.
Examples illustrate practical applications of these reliefs.

HMRC SDLT: SDLTM23081a – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23081a – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

Procedure: Lease for Indefinite Term

This section of the HMRC internal manual provides guidance on handling leases for indefinite terms under FA03/Sch17A/Para4. It outlines the principles and concepts necessary for understanding and applying the relevant tax regulations.

Explains the legal framework for leases without a fixed term.
Details the implications for Stamp Duty Land Tax (SDLT).
Provides procedural guidance for HMRC staff.
Includes references to applicable legislation and case law.

HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

Original guidance here: HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

HMRC SDLT: SDLTM03755 – Chargeable Consideration and Fees: Leases

Chargeable Consideration and Fees: Leases

This section of the HMRC internal manual provides guidance on chargeable consideration and fees related to leases. It outlines the principles and concepts involved in determining the chargeable consideration for lease transactions.

Defines chargeable consideration in the context of leases.
Explains how fees are calculated and applied.
Details the legal framework governing lease transactions.
Provides examples to illustrate the application of these principles.
Offers guidance for HMRC staff on handling specific cases.

HMRC SDLT: SDLTM03755 – Chargeable Consideration and Fees: Leases

Original guidance here: HMRC SDLT: SDLTM03755 – Chargeable Consideration and Fees: Leases

HMRC SDLT: SDLTM16030 – Reliefs and Exemptions: Overlap relief: Example 4

Overlap Relief: Example 4

This section of the HMRC internal manual provides guidance on overlap relief, specifically focusing on Example 4. It explains how overlap relief works and its application in various scenarios.

Overlap relief is a tax relief mechanism used to prevent double taxation.
It applies when a business changes its accounting date.
Example 4 illustrates a specific scenario where overlap relief is applicable.
The guidance is intended for internal use by HMRC staff.

HMRC SDLT: SDLTM16030 – Reliefs and Exemptions: Overlap relief: Example 4

Original guidance here: HMRC SDLT: SDLTM16030 – Reliefs and Exemptions: Overlap relief: Example 4

HMRC SDLT: SDLTM33230 – Ordinary partnership transactions: Joint and several liability – Para7

Ordinary Partnership Transactions: Joint and Several Liability

This section of the HMRC internal manual provides guidance on ordinary partnership transactions, focusing on joint and several liability under Paragraph 7. It outlines the responsibilities and obligations of partners in a partnership.

Explains the concept of joint and several liability.
Details the legal implications for partners.
Describes how liabilities are shared among partners.
Provides examples of partnership scenarios.
Offers guidance on managing partnership liabilities.

HMRC SDLT: SDLTM33230 – Ordinary partnership transactions: Joint and several liability – Para7

Original guidance here: HMRC SDLT: SDLTM33230 – Ordinary partnership transactions: Joint and several liability – Para7

HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

Reliefs for Transfers Involving Multiple Dwellings: Example 5

This section of the HMRC internal manual provides guidance on reliefs available for property transfers involving multiple dwellings. It explains the principles and calculations involved in applying these reliefs.

Details the criteria for qualifying for multiple dwellings relief.
Illustrates the calculation method using Example 5.
Explains how to apply reliefs to reduce tax liabilities.
Provides insights into legislative requirements and compliance.

HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

Original guidance here: HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

Principles and Concepts of Trusts and Powers in Settlements

This section of the HMRC internal manual focuses on the application of trusts and powers within settlements. It provides guidance for HMRC staff on handling such matters effectively.

Explains the legal framework governing trusts and powers.
Details the responsibilities of trustees in managing settlements.
Outlines the tax implications for different types of trusts.
Provides examples of common settlement scenarios.
Offers procedural advice for HMRC staff.

HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

Original guidance here: HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

HMRC SDLT: SDLTM12040 – Notification: Grant of a lease: Example 6

Principles and Concepts of Lease Notification

This section of the HMRC internal manual provides guidance on the notification process for the grant of a lease, using Example 6 as a reference. It outlines the key principles and concepts involved in lease notifications.

Explanation of lease notification requirements.
Details on the process for notifying HMRC about a lease grant.
Illustrative example to clarify the notification procedure.
Guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM12040 – Notification: Grant of a lease: Example 6

Original guidance here: HMRC SDLT: SDLTM12040 – Notification: Grant of a lease: Example 6

HMRC SDLT: SDLTM23090 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs available during group, reconstruction, or acquisition scenarios. It outlines the principles and concepts associated with these tax reliefs.

Group relief allows companies within a group to offset profits and losses.
Reconstruction relief applies to company reorganisations without immediate tax charges.
Acquisition relief offers tax benefits during company acquisitions.
Eligibility criteria and conditions for each relief are detailed.

HMRC SDLT: SDLTM23090 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23090 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

Principles and Concepts of SDLT in Shared Ownership

This section of the HMRC internal manual provides guidance on the application of Stamp Duty Land Tax (SDLT) when dealing with shared ownership properties, specifically addressing the payment of SDLT in stages. It explains the interaction between shared ownership schemes and SDLT obligations.

Understanding SDLT implications for shared ownership properties.
Guidance on paying SDLT in stages.
Clarification of SDLT obligations under shared ownership schemes.
Practical examples and scenarios for better comprehension.

HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

Original guidance here: HMRC SDLT: SDLTM29885 – Interaction with Shared ownership – Paying SDLT in Stages

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual provides guidance on the higher rate charge of Stamp Duty Land Tax (SDLT) applicable to acquisitions of residential property by certain non-natural persons, as outlined in FA03/S55/SCH4A. It specifically addresses the implications for property rental businesses under FA03/SCH4A/PARA5.

Explains when SDLT higher rate is chargeable.
Focuses on non-natural persons acquiring residential property.
Details the impact on property rental businesses.
Provides legal references to relevant legislation.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM18430 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for lease premiums, focusing on the relevant rental figure. It includes an example to illustrate the process.

Explains the calculation of SDLT for lease premiums.
Details the concept of the relevant rental figure.
Provides Example 3 for practical understanding.
Part of the HMRC internal manual for tax professionals.

HMRC SDLT: SDLTM18430 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3

Original guidance here: HMRC SDLT: SDLTM18430 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3

HMRC SDLT: SDLTM21600 – Example 2, Subsale and minimum consideration rule

Principles and Concepts of SDLTM21600

This section of the HMRC internal manual discusses the SDLTM21600, focusing on the subsale and minimum consideration rule. It provides guidance on the application of these rules within the context of property transactions.

Explains the subsale rule, which involves a transfer of property rights before the completion of the initial sale.
Details the minimum consideration rule, ensuring a baseline value is met in transactions.
Offers examples to illustrate the application of these rules in practical scenarios.

HMRC SDLT: SDLTM21600 – Example 2, Subsale and minimum consideration rule

Original guidance here: HMRC SDLT: SDLTM21600 – Example 2, Subsale and minimum consideration rule

HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual, titled SDLTM49600 – Commencement and Transitional Provisions, provides guidance on the principles and concepts related to the initiation and transitional arrangements of tax regulations. It is designed for internal use by HM Revenue & Customs.

Explains commencement provisions for new tax regulations.
Details transitional arrangements to bridge old and new regulations.
Aims to ensure smooth implementation of tax changes.
Provides clarity on procedural adjustments during transitions.

HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

HMRC SDLT: SDLTM49500 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on the commencement and transitional provisions related to SDLTM49500. It outlines the principles and concepts necessary for understanding the implementation of tax regulations.

Explains the commencement provisions for new tax regulations.
Details transitional provisions for existing regulations.
Guides on the application of these provisions within HMRC.
Clarifies the impact on taxpayers and compliance requirements.

HMRC SDLT: SDLTM49500 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49500 – Commencement and transitional provisions

HMRC SDLT: SDLTM09795 – SDLT – higher rates for additional dwellings: Condition C – interests inherited in the last three years – Para 16 Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides guidance on the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings, specifically focusing on Condition C. It outlines the principles and concepts related to interests inherited within the last three years under Para 16 Sch 4ZA FA2003.

Details the criteria for Condition C regarding inherited interests.
Explains the implications for SDLT calculations.
Clarifies the time frame of three years for inherited interests.
Provides examples to illustrate the application of the rules.

HMRC SDLT: SDLTM09795 – SDLT – higher rates for additional dwellings: Condition C – interests inherited in the last three years – Para 16 Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09795 – SDLT – higher rates for additional dwellings: Condition C – interests inherited in the last three years – Para 16 Sch 4ZA FA2003

HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

Principles and Concepts of First-Time Buyer Definition

This section of the HMRC internal manual outlines the criteria for defining a first-time buyer, specifically focusing on previous property acquisitions through settlements. It provides guidance on how such acquisitions affect first-time buyer status.

Explains the impact of previous property ownership via settlements on first-time buyer eligibility.
Clarifies the legal interpretation of ‘settlement’ in property acquisition.
Offers examples to illustrate different scenarios affecting first-time buyer status.
Guides HMRC staff in assessing first-time buyer claims accurately.

HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

Original guidance here: HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

Introduction of the 5 Percent Rate for Residential Property

This section of the HMRC internal manual provides an overview of the introduction of a 5 percent tax rate for residential properties. It outlines the principles and concepts behind this rate, offering guidance for its application.

Details the implementation of the 5 percent rate for residential properties.
Explains the rationale and principles guiding the new tax rate.
Offers guidance on how the rate should be applied.
Part of the HMRC internal manual for tax professionals.

HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

Original guidance here: HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

Relief for Transfers of Multiple Dwellings: Overview

This section of the HMRC internal manual provides an overview of the relief available for transfers involving multiple dwellings. It outlines the principles and concepts associated with the relief.

Explains the eligibility criteria for claiming relief on multiple dwelling transfers.
Details the calculation methods for determining the relief amount.
Describes the application process for claiming the relief.
Highlights potential exceptions and special cases.

HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

Original guidance here: HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

HMRC SDLT: SDLTM49000 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on the commencement and transitional provisions related to SDLT. It outlines the principles and concepts necessary for understanding these provisions.

Details the rules for the commencement of new tax legislation.
Explains transitional provisions for existing arrangements.
Provides examples to illustrate the application of these rules.
Clarifies the impact on taxpayers and their obligations.

HMRC SDLT: SDLTM49000 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49000 – Commencement and transitional provisions

HMRC SDLT: SDLTM80010 – Compliance: Introduction, Compliance and Stamp Duty Land Tax

Compliance and Stamp Duty Land Tax

This section of the HMRC internal manual provides an introduction to compliance related to Stamp Duty Land Tax (SDLT). It outlines key principles and concepts for ensuring adherence to SDLT regulations.

Explains the importance of compliance in SDLT processes.
Details procedures for maintaining compliance with SDLT regulations.
Highlights common issues and solutions in SDLT compliance.
Offers guidance on best practices for SDLT compliance.

HMRC SDLT: SDLTM80010 – Compliance: Introduction, Compliance and Stamp Duty Land Tax

Original guidance here: HMRC SDLT: SDLTM80010 – Compliance: Introduction, Compliance and Stamp Duty Land Tax

HMRC SDLT: SDLTM07900A – Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example

Stamp Duty Land Tax Chargeability Principles

This section of the HMRC internal manual explains when Stamp Duty Land Tax (SDLT) becomes chargeable under the Finance Act 2003, specifically focusing on contracts and substantial performance. It uses an example where a purchaser takes possession.

SDLT chargeability is triggered by substantial performance of a contract.
Substantial performance includes the purchaser taking possession.
Guidance is provided under FA03/S44(5)(a).
Example scenarios illustrate the principles.

HMRC SDLT: SDLTM07900A – Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example

Original guidance here: HMRC SDLT: SDLTM07900A – Scope: When is stamp duty land tax chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example

HMRC SDLT: SDLTM33000 – Application: Partnerships – Partnerships: FA03/SCH15

Principles and Concepts of SDLTM33000 – Application: Partnerships

This section of the HMRC internal manual focuses on the application of SDLTM33000 concerning partnerships under FA03/SCH15. It outlines the principles and concepts relevant to the taxation and legal framework governing partnerships.

Explains the application of specific tax regulations to partnerships.
Details the legal framework under FA03/SCH15.
Provides guidance on compliance with HMRC requirements.
Offers examples and scenarios for better understanding.

HMRC SDLT: SDLTM33000 – Application: Partnerships – Partnerships: FA03/SCH15

Original guidance here: HMRC SDLT: SDLTM33000 – Application: Partnerships – Partnerships: FA03/SCH15

HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the interaction between FA03/S53 and Schedule 15, focusing on special provisions related to partnerships. It provides guidance on handling specific tax scenarios involving partnerships.

Explains the application of FA03/S53 in partnership contexts.
Details the implications of Schedule 15 for partnerships.
Offers insight into tax compliance for partnership arrangements.
Provides examples to illustrate complex tax scenarios.

HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

Original guidance here: HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs specific to partnerships. It outlines the principles and concepts necessary for understanding these special provisions.

Explains the criteria for exemptions and reliefs applicable to partnerships.
Details the conditions under which these exemptions can be applied.
Provides examples to illustrate the application of these rules.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief under Paragraph 27. It outlines the principles and concepts involved in claiming Group Relief, which allows companies within a group to share tax losses.

Explains the eligibility criteria for Group Relief.
Details the process for claiming Group Relief.
Discusses the limitations and conditions of the relief.
Provides examples to illustrate the application of the relief.

HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

Original guidance here: HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

HMRC SDLT: SDLTM13125 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5

Calculation of Stamp Duty Land Tax: Rent Rate Thresholds

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) with a focus on rent rate thresholds. It includes an example to illustrate the principles involved.

Explains the calculation process for SDLT on rental properties.
Details rate thresholds applicable to different rent levels.
Provides Example 5 to demonstrate practical application.
Aims to assist HMRC staff in understanding SDLT calculations.

HMRC SDLT: SDLTM13125 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5

Original guidance here: HMRC SDLT: SDLTM13125 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5

HMRC SDLT: SDLTM00510 – Scope: what is chargeable: exempt transactions: general FA03/S49(1)

Principles and Concepts of SDLTM00510

This section of the HMRC internal manual outlines the scope of chargeable and exempt transactions under FA03/S49(1). It provides guidance on the principles and concepts related to exempt transactions.

Defines what constitutes a chargeable transaction.
Explains exemptions under specific legislative provisions.
Clarifies the interpretation of FA03/S49(1) for tax purposes.
Offers examples of transactions that may qualify as exempt.

HMRC SDLT: SDLTM00510 – Scope: what is chargeable: exempt transactions: general FA03/S49(1)

Original guidance here: HMRC SDLT: SDLTM00510 – Scope: what is chargeable: exempt transactions: general FA03/S49(1)

HMRC SDLT: SDLTM04030 – Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6

Principles of Non-Cash Consideration in Land Partitioning

This section of the HMRC internal manual outlines the principles and concepts related to non-cash consideration in land partitioning under FA03/SCH4/PARA6. It provides guidance on how much is chargeable in such transactions.

Defines non-cash consideration in the context of land partitioning.
Explains the tax implications and chargeable amounts.
Provides examples to illustrate the application of these principles.
Clarifies the legal framework governing these transactions.

HMRC SDLT: SDLTM04030 – Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6

Original guidance here: HMRC SDLT: SDLTM04030 – Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6

HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on SDLTM29965, which addresses relief for transfers involving multiple dwellings under FA03/SCH6B/PARA6. It focuses on the procedure for submitting a further return when the number of dwellings is reduced.

Explains the criteria for claiming relief on multiple dwelling transactions.
Details the process for adjusting returns if the number of dwellings changes.
Outlines the legal framework governing these transactions.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

Original guidance here: HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

HMRC SDLT: SDLTM31900 – Application – Persons acting in a representative capacity FA03/S106

Principles and Concepts of SDLTM31900

This section of the HMRC internal manual focuses on the application of FA03/S106, which pertains to persons acting in a representative capacity. The guidance provides clarity on the responsibilities and obligations of representatives under this legislation.

Defines the roles and duties of representatives under FA03/S106.
Explains the legal implications for representatives in tax matters.
Outlines procedures for compliance with HMRC regulations.
Provides examples of representative scenarios and their tax obligations.

HMRC SDLT: SDLTM31900 – Application – Persons acting in a representative capacity FA03/S106

Original guidance here: HMRC SDLT: SDLTM31900 – Application – Persons acting in a representative capacity FA03/S106

HMRC SDLT: SDLTM04070 – Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

Non-Cash Consideration: Services Provided

This section of the HMRC internal manual discusses the principles and concepts related to non-cash consideration under FA03/SCH4/PARA11. It outlines how services provided can be chargeable within the scope of SDLTM04070.

Explains the criteria for determining chargeable non-cash consideration.
Describes the valuation process for services provided as consideration.
Provides examples of applicable scenarios and transactions.
Clarifies the legal framework governing these transactions.

HMRC SDLT: SDLTM04070 – Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

Original guidance here: HMRC SDLT: SDLTM04070 – Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

Principles and Concepts of Chargeable Consideration Including Rent

This section of the HMRC internal manual details the inclusion of rent as chargeable consideration under SDLT (Stamp Duty Land Tax) regulations. It provides guidance on how rent is assessed and calculated for tax purposes.

Explains the definition and scope of chargeable consideration.
Details the inclusion of rent in SDLT calculations.
Outlines the legal framework and relevant paragraphs, such as Para19.
Provides examples and scenarios for better understanding.

HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

Original guidance here: HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

HMRC SDLT: SDLTM09895 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction:Crown employment – para 6 Sch 9A FA03

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual provides guidance on the increased Stamp Duty Land Tax (SDLT) rates applicable to non-resident transactions, specifically concerning Crown employment. It outlines the criteria for determining non-residency in relation to a chargeable transaction under paragraph 6 of Schedule 9A of the Finance Act 2003.

Explains the conditions under which increased SDLT rates apply.
Focuses on non-resident status in the context of Crown employment.
Details legal references and relevant legislative frameworks.
Provides procedural guidance for HMRC staff.

HMRC SDLT: SDLTM09895 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction:Crown employment – para 6 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09895 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction:Crown employment – para 6 Sch 9A FA03

HMRC SDLT: SDLTM23018 – Reliefs: Group Tax Bulletin article: Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 clawback

Principles and Concepts of Tax Relief and Clawback

This section of the HMRC internal manual discusses the relevance of arrangements under paragraph 2 in relation to tax recovery under paragraph 3, known as clawback. It provides insights into the application of tax reliefs and the conditions under which they may be reclaimed.

Explains the concept of tax reliefs and their intended purpose.
Details the conditions triggering the clawback of tax reliefs.
Describes the procedural approach to handling tax recovery.
Highlights the importance of compliance with tax regulations.

HMRC SDLT: SDLTM23018 – Reliefs: Group Tax Bulletin article: Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 clawback

Original guidance here: HMRC SDLT: SDLTM23018 – Reliefs: Group Tax Bulletin article: Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 clawback

HMRC SDLT: SDLTM29970 – Relief for transfers involving multiple dwellings: Example 1

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on relief for transfers involving multiple dwellings. It includes an example to illustrate the application of these principles.

Explains the concept of relief for multiple dwelling transfers.
Provides a detailed example to clarify the application process.
Outlines the criteria for eligibility and calculation of relief.
Offers guidance on documentation and procedural requirements.

HMRC SDLT: SDLTM29970 – Relief for transfers involving multiple dwellings: Example 1

Original guidance here: HMRC SDLT: SDLTM29970 – Relief for transfers involving multiple dwellings: Example 1

HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Principles and Concepts of SDLTM33590

This section of the HMRC internal manual discusses special provisions related to partnerships, specifically focusing on the transfer of a chargeable interest to a partnership. It outlines the tax implications and legal frameworks governing such transfers.

Explains the concept of chargeable interest in partnership transfers.
Details the legal provisions applicable to these transactions.
Provides guidance on tax implications for partnerships.
Offers insights into compliance with HMRC regulations.

HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33590 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM33770 – Example 2 – application of detailed provisions

Principles and Concepts of SDLTM33770

This section from the HMRC internal manual explains the application of detailed provisions under SDLTM33770. It provides guidance on specific examples to help users understand the intricacies of tax regulations.

Focuses on the application of detailed tax provisions.
Offers practical examples for better comprehension.
Aims to clarify complex tax regulations for HMRC staff.
Ensures consistent interpretation and application of tax laws.

HMRC SDLT: SDLTM33770 – Example 2 – application of detailed provisions

Original guidance here: HMRC SDLT: SDLTM33770 – Example 2 – application of detailed provisions

HMRC SDLT: 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

Principles and Concepts of SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual outlines the criteria for increased Stamp Duty Land Tax (SDLT) rates applicable to non-resident transactions. It focuses on the non-UK control test for companies, as specified in paragraph 9(7) of Schedule 9A of the Finance Act 2003.

Defines non-resident status in relation to chargeable transactions.
Explains the second condition for companies under the non-UK control test.
Discusses the role of general partners in determining non-residency.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM19680 – Miscellaneous provisions: Lease assignations: treated as a new lease

Lease Assignations: Treated as a New Lease

This section of the HMRC internal manual discusses the treatment of lease assignations as new leases under miscellaneous provisions. It outlines the principles and concepts that govern such transactions.

Lease assignations are considered new leases for tax purposes.
Guidance on how these transactions are processed by HMRC.
Details on the implications for both assignors and assignees.
Clarification of relevant tax liabilities and obligations.

HMRC SDLT: SDLTM19680 – Miscellaneous provisions: Lease assignations: treated as a new lease

Original guidance here: HMRC SDLT: SDLTM19680 – Miscellaneous provisions: Lease assignations: treated as a new lease

HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

Conditions for Claiming Relief on Linked Transactions

This section of the HMRC internal manual outlines the conditions under which relief can be claimed for linked transactions as per FA03/SCH6ZA/PARA1(5). It provides guidance on understanding and applying the relevant tax relief principles.

Defines linked transactions and their implications for tax relief.
Explains the criteria for eligibility to claim relief.
Details the procedural steps for claiming relief.
Offers examples to illustrate the application of these conditions.

HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

Original guidance here: HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual, titled SDLTM34490 – Application of exemptions and reliefs: Group Relief, outlines key principles and concepts related to group relief. It provides guidance on how exemptions and reliefs can be applied within corporate groups.

Details the eligibility criteria for group relief.
Explains the process of claiming group relief.
Discusses the implications of group relief on tax liabilities.
Provides examples to illustrate the application of group relief.

HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

Procedure: Adjustment where contingency ceases or consideration is ascertained

This section of the HMRC internal manual provides guidance on adjustments under FA03/S80. It addresses scenarios where a contingency ceases or the consideration becomes ascertained. Key principles and concepts include:

Understanding the implications of a contingency ceasing on tax liabilities.
Procedures for adjusting consideration once it is fully ascertained.
Compliance requirements and documentation for adjustments.
Examples illustrating different adjustment scenarios.

HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

Original guidance here: HMRC SDLT: SDLTM50300 – Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

HMRC SDLT: SDLTM09764 – SDLT – higher rates for additional dwellings: joint purchasers – Para 2(3) Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual explains the principles and concepts related to the higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings, specifically focusing on joint purchasers. It provides guidance under Paragraph 2(3) of Schedule 4ZA of the Finance Act 2003.

Details the application of higher SDLT rates for additional properties.
Explains the implications for joint purchasers.
Clarifies relevant legislative references and conditions.
Offers procedural guidance for HMRC staff.

HMRC SDLT: SDLTM09764 – SDLT – higher rates for additional dwellings: joint purchasers – Para 2(3) Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09764 – SDLT – higher rates for additional dwellings: joint purchasers – Para 2(3) Sch 4ZA FA2003

HMRC SDLT: SDLTM18275 – Notification: Continuation of lease by tacit relocation: Example 2

Principles and Concepts of Tacit Relocation in Lease Continuation

This section of the HMRC internal manual provides an example of lease continuation through tacit relocation. It outlines the principles and concepts involved in the process.

Explanation of tacit relocation as an automatic lease renewal mechanism.
Conditions under which tacit relocation applies to a lease agreement.
Legal implications for landlords and tenants under tacit relocation.
Example scenario illustrating the application of tacit relocation.

HMRC SDLT: SDLTM18275 – Notification: Continuation of lease by tacit relocation: Example 2

Original guidance here: HMRC SDLT: SDLTM18275 – Notification: Continuation of lease by tacit relocation: Example 2

HMRC SDLT: SDLTM21670 – Example 9 , Acquisition by a connected company

Principles and Concepts of SDLTM21670

This section of the HMRC internal manual, titled SDLTM21670 – Example 9, Acquisition by a connected company, provides guidance on the principles and concepts related to acquisitions by connected companies. It outlines the relevant tax implications and procedural requirements.

Explains the tax implications for connected company acquisitions.
Details procedural requirements for such transactions.
Offers guidance on compliance with HMRC regulations.
Provides examples to illustrate key points.

HMRC SDLT: SDLTM21670 – Example 9 , Acquisition by a connected company

Original guidance here: HMRC SDLT: SDLTM21670 – Example 9 , Acquisition by a connected company

HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

Principles and Concepts of SDLTM30223

This section of the HMRC internal manual provides guidance on the application of Stamp Duty Land Tax (SDLT) when transferring property to a connected company, using Example 3 as a case study. It outlines the principles and concepts involved in such transactions.

Explains the criteria for SDLT relief eligibility.
Details the conditions under which a transfer is considered to a connected company.
Provides a step-by-step example to illustrate the process.
Clarifies the documentation required for compliance.

HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

Original guidance here: HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

HMRC SDLT: SDLTM27500 – Reliefs: Certain acquisitions by registered social landlords

Reliefs: Certain Acquisitions by Registered Social Landlords

This section of the HMRC internal manual provides guidance on the reliefs available for certain acquisitions by registered social landlords. It outlines the principles and conditions under which these reliefs can be applied.

Explains the eligibility criteria for registered social landlords to claim reliefs.
Details the types of acquisitions that qualify for relief.
Provides procedural guidance for claiming the reliefs.
Clarifies the legal framework governing these reliefs.

HMRC SDLT: SDLTM27500 – Reliefs: Certain acquisitions by registered social landlords

Original guidance here: HMRC SDLT: SDLTM27500 – Reliefs: Certain acquisitions by registered social landlords

HMRC SDLT: SDLTM00570A – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A: examples

Principles and Concepts of Chargeable Assents and Appropriations

This section of the HMRC internal manual provides guidance on the chargeability of assents and appropriations by personal representatives under FA03/SCH3/PARA3A. It includes examples to illustrate these principles.

Defines the scope of what is chargeable in terms of assents and appropriations.
Explains the role of personal representatives in managing these transactions.
Provides examples to clarify the application of these rules.
Focuses on tax implications and legal responsibilities.

HMRC SDLT: SDLTM00570A – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A: examples

Original guidance here: HMRC SDLT: SDLTM00570A – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A: examples

HMRC SDLT: SDLTM09210 – The notional land transaction: Section 75A (1)(c)

Principles and Concepts of Notional Land Transactions

This section of the HMRC internal manual provides guidance on the notional land transaction under Section 75A(1)(c). It outlines the principles and concepts involved in determining tax liabilities for land transactions.

Explanation of notional land transactions and their implications.
Details on Section 75A(1)(c) and its application.
Guidance on assessing tax liabilities for complex land transactions.
Clarification of HMRC’s approach to enforcing these regulations.

HMRC SDLT: SDLTM09210 – The notional land transaction: Section 75A (1)(c)

Original guidance here: HMRC SDLT: SDLTM09210 – The notional land transaction: Section 75A (1)(c)

HMRC SDLT: SDLTM31400 – Application

SDLTM31400 – Application Principles and Concepts

This section of the HMRC internal manual provides guidance on SDLTM31400 application principles. It outlines the necessary steps and considerations for applying SDLTM31400 within the context of HM Revenue & Customs. Key points include:

Understanding the application process for SDLTM31400.
Compliance requirements and necessary documentation.
Guidelines for accurate and timely submissions.
Common challenges and solutions in the application process.
Resources and support available for applicants.

HMRC SDLT: SDLTM31400 – Application

Original guidance here: HMRC SDLT: SDLTM31400 – Application

HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

Principles and Concepts of Overpayment Relief: Exclusions

This section of the HMRC internal manual discusses the principles and concepts related to overpayment relief, specifically focusing on exclusions under Case G, which involves practices generally prevailing. Key points include:

Understanding the criteria for overpayment relief exclusions.
Explanation of Case G and its implications.
Guidance on how prevailing practices affect claims.
Clarification on HMRC’s approach to handling such cases.
Examples illustrating common scenarios and resolutions.

HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

Original guidance here: HMRC SDLT: SDLTM54170 – Overpayment relief: Exclusions: Case G practice generally prevailing

HMRC SDLT: SDLTM04045 – Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts

Principles and Concepts of Nil-rate Band Discretionary Trusts

This section of the HMRC internal manual explains the scope and chargeability of non-cash considerations within nil-rate band discretionary trusts. It covers the following key principles and concepts:

Definition and purpose of nil-rate band discretionary trusts.
How non-cash considerations are evaluated within these trusts.
Tax implications and chargeability criteria for trustees.
Guidelines for calculating the chargeable amount under specific circumstances.
Examples illustrating the application of these rules.

HMRC SDLT: SDLTM04045 – Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts

Original guidance here: HMRC SDLT: SDLTM04045 – Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts

HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on SDLTM29965, focusing on relief for transfers involving multiple dwellings. It explains the procedure for submitting a further return when the number of dwellings is reduced under FA03/SCH6B/PARA6.

Details the conditions under which relief can be claimed.
Outlines the process for adjusting returns if dwelling numbers change.
Clarifies the legal framework governing these transactions.
Offers examples to illustrate practical application.

HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

Original guidance here: HMRC SDLT: SDLTM29965 – Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6

HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on commencement and transitional provisions. It outlines the principles and concepts necessary for understanding these provisions, which are crucial for ensuring compliance with tax regulations during periods of legislative change.

Explains the purpose of commencement provisions in tax legislation.
Details transitional provisions to ease the shift from old to new regulations.
Offers examples to illustrate practical applications.
Guides HMRC staff in implementing these provisions effectively.

HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

HMRC SDLT: SDLTM04005 – Scope: How much is chargeable: Goodwill

Principles and Concepts of Chargeable Goodwill

This section of the HMRC internal manual provides guidance on the scope of chargeable amounts related to goodwill. It outlines the principles and concepts used to determine the chargeable value of goodwill for tax purposes.

Defines what constitutes goodwill in a business context.
Explains how goodwill is evaluated and quantified for taxation.
Discusses the legal framework governing the chargeability of goodwill.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM04005 – Scope: How much is chargeable: Goodwill

Original guidance here: HMRC SDLT: SDLTM04005 – Scope: How much is chargeable: Goodwill

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual outlines the chargeability of Stamp Duty Land Tax (SDLT) at a higher rate for residential property acquisitions by certain non-natural persons. It focuses on the provisions under FA03/S55/SCH4A and alternative finance arrangements under FA03/SCH4A/PARA6B.

SDLT higher rate applies to non-natural persons acquiring residential property.
Details alternative finance arrangements affecting SDLT chargeability.
Guidance is provided under specific legislative references.
Relevant for financial and legal professionals dealing with property transactions.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM22510 – Reliefs: Compliance with planning obligations

Reliefs: Compliance with Planning Obligations

This section of the HMRC internal manual provides guidance on reliefs related to compliance with planning obligations. It outlines the principles and concepts necessary for understanding the application of reliefs in the context of planning obligations.

Explains the criteria for qualifying for reliefs.
Details the procedures for applying reliefs.
Provides examples of planning obligations that may qualify for reliefs.
Clarifies the roles and responsibilities of relevant parties.

HMRC SDLT: SDLTM22510 – Reliefs: Compliance with planning obligations

Original guidance here: HMRC SDLT: SDLTM22510 – Reliefs: Compliance with planning obligations

HMRC SDLT: SDLTM09400 – Example 3 – Distribution by unit trust scheme

Principles and Concepts of SDLTM09400

This section of the HMRC internal manual, titled SDLTM09400 – Example 3 – Distribution by unit trust scheme, provides guidance on the distribution mechanisms within unit trust schemes. It outlines the tax implications and compliance requirements for such distributions.

Explains the distribution process by unit trust schemes.
Details tax implications for involved parties.
Provides compliance guidelines for unit trust schemes.
Offers examples to illustrate key concepts.

HMRC SDLT: SDLTM09400 – Example 3 – Distribution by unit trust scheme

Original guidance here: HMRC SDLT: SDLTM09400 – Example 3 – Distribution by unit trust scheme

HMRC SDLT: SDLTM28505 – Reliefs: Exercise of collective rights by tenants of flats

Reliefs: Exercise of Collective Rights by Tenants of Flats

This section of the HMRC internal manual provides guidance on reliefs available when tenants of flats exercise collective rights. It explains the principles and concepts related to the process.

Details the reliefs applicable under specific circumstances.
Outlines the legal framework governing tenant rights.
Explains the procedural steps for exercising collective rights.
Provides examples to illustrate key concepts.
Clarifies the role of HMRC in these processes.

HMRC SDLT: SDLTM28505 – Reliefs: Exercise of collective rights by tenants of flats

Original guidance here: HMRC SDLT: SDLTM28505 – Reliefs: Exercise of collective rights by tenants of flats

HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

Principles and Concepts of SDLT Multiple Dwellings Relief Abolition

This section of the HMRC internal manual discusses the abolition of the Stamp Duty Land Tax (SDLT) multiple dwellings relief, effective from 1 June 2024. The focus is on transactions where contracts were exchanged on or before 6 March 2024.

Explains the abolition of SDLT multiple dwellings relief.
Effective date is 1 June 2024.
Relevant for contracts exchanged on or before 6 March 2024.
Part of HMRC’s internal guidance.

HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

Original guidance here: HMRC SDLT: SDLTM29902 – Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024

HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

Partnerships: Ordinary Partnership Transactions

This section of the HMRC internal manual provides guidance on ordinary partnership transactions. It outlines key principles and concepts relevant to partnerships, offering insights into tax implications and operational procedures.

Explains the structure and function of ordinary partnerships.
Details tax responsibilities and compliance requirements.
Provides examples of typical partnership transactions.
Offers guidance on record-keeping and reporting obligations.
Discusses the roles and responsibilities of partners.

HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

Original guidance here: HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the higher rate charge for Stamp Duty Land Tax (SDLT) on residential property acquisitions by certain non-natural persons. It outlines exclusions from this higher rate charge under the Finance Act 2003, Schedule 4A.

SDLT is a tax on property transactions in the UK.
Higher rate applies to non-natural persons acquiring residential properties.
Exclusions exist under specific legislative conditions.
Guidance provided for understanding applicable scenarios.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM09740 – SDLT – higher rates for additional dwellings – higher rates transactions – Para 3 Sch4ZA FA2003

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides guidance on the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings. It explains the principles and concepts outlined in Paragraph 3, Schedule 4ZA of the Finance Act 2003.

Details on higher rates transactions for additional properties.
Clarification of legislative requirements under FA2003.
Guidance for HMRC staff on applying SDLT rules.
Information on exceptions and specific scenarios.

HMRC SDLT: SDLTM09740 – SDLT – higher rates for additional dwellings – higher rates transactions – Para 3 Sch4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09740 – SDLT – higher rates for additional dwellings – higher rates transactions – Para 3 Sch4ZA FA2003

HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

Reliefs for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on reliefs available for property transfers involving multiple dwellings. It includes an example to illustrate the application of these reliefs.

Explains the principles behind reliefs for multiple dwelling transfers.
Offers a detailed example to demonstrate the calculation of reliefs.
Clarifies the conditions under which reliefs can be applied.
Provides insight into HMRC’s approach to handling such cases.

HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

Original guidance here: HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

Principles and Concepts of SDLT Relief for Multiple Dwellings

This section of the HMRC internal manual provides guidance on Stamp Duty Land Tax (SDLT) reliefs applicable to transactions involving multiple dwellings. It includes an example to illustrate the application of these reliefs.

Explains the criteria for SDLT relief eligibility.
Details the calculation method for SDLT on multiple dwellings.
Provides a practical example (Example 9) to demonstrate the relief application.
Clarifies the conditions under which the relief can be claimed.

HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

Original guidance here: HMRC SDLT: SDLTM29985 – Reliefs for transfers involving multiple dwellings: Example 9

HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

Application of Exemptions and Reliefs: Group Relief

Explains the eligibility criteria for group relief.
Describes the process of claiming group relief.
Details the limitations and conditions associated with group relief.
Provides examples to illustrate the application of group relief.

HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

Original guidance here: HMRC SDLT: SDLTM34480 – Application of exemptions and reliefs: Group relief

HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

Reliefs for Transfers Involving Multiple Dwellings: Example 5

This section of the HMRC internal manual provides guidance on reliefs available for transactions involving multiple dwellings. It illustrates the application of these reliefs through Example 5, offering a practical understanding of the principles involved.

Explains the concept of multiple dwellings relief (MDR).
Provides a detailed example to clarify MDR application.
Guides on calculating tax liabilities for multiple properties.
Offers insights into HMRC’s interpretation of tax regulations.

HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

Original guidance here: HMRC SDLT: SDLTM29977 – Reliefs for transfers involving multiple dwellings: Example 5

HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Principles and Concepts of SDLTM62047

This section of the HMRC internal manual provides further guidance on completing questions 1 and 16 of the SDLT1 form. It explains when to use the accompanying schedule, ensuring compliance with the Stamp Duty Land Tax (SDLT) regulations.

Clarifies the purpose and use of questions 1 and 16 on the SDLT1 form.
Details when the schedule should be used in conjunction with the form.
Ensures adherence to SDLT regulations for accurate submissions.
Provides internal guidance for HMRC staff on handling SDLT1 forms.

HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Original guidance here: HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the application of the higher rate Stamp Duty Land Tax (SDLT) charge. It focuses on acquisitions of residential property by certain non-natural persons, such as financial institutions, in the course of lending. The key principles and concepts include:

Definition of non-natural persons in SDLT context.
Criteria for higher rate SDLT charge applicability.
Exemptions and specific scenarios under FA03/SCH4A/PARA5C.
Guidance on compliance and reporting requirements.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

Relief for Transfers Involving Multiple Dwellings: Example 8

This section of the HMRC internal manual provides guidance on relief for transfers involving multiple dwellings, specifically using Example 8 as a case study. It explains the principles and calculations involved in applying this relief.

Details the criteria for qualifying for multiple dwellings relief.
Illustrates the calculation method with a practical example.
Explains potential tax savings through this relief.
Clarifies the application process and necessary documentation.

HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

Original guidance here: HMRC SDLT: SDLTM29983 – Relief for transfers involving multiple dwellings: Example 8

HMRC SDLT: SDLTM23090G – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23090G

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines the conditions and eligibility criteria for obtaining these reliefs. The document is essential for understanding tax implications in corporate restructuring.

Details on group relief eligibility.
Criteria for reconstruction relief.
Guidelines for acquisition relief.
Tax implications of corporate restructuring.
HMRC’s internal procedures for processing relief claims.

HMRC SDLT: SDLTM23090G – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23090G – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: 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

Market Value Election for Leasehold Property

This section of the HMRC internal manual details the conditions under which a market value election can be made for leasehold properties where additional shares may be purchased. It outlines specific reliefs for right to buy transactions and shared ownership leases.

Explains the market value election process for leasehold properties.
Details conditions under FA03/SCH9/PARA4.
Focuses on right to buy transactions and shared ownership leases.
Provides guidance on additional share purchases.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Further Guidance for Completing Forms SDLT1

This section of the HMRC internal manual provides detailed guidance on completing the SDLT1 form, specifically focusing on question 13 regarding linked transactions. It aims to assist users in accurately filling out the form to ensure compliance with tax regulations.

Explains the concept of linked transactions in the context of SDLT1.
Offers step-by-step instructions for question 13.
Highlights common errors and how to avoid them.
Provides examples to illustrate correct form completion.

HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Original guidance here: HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

HMRC SDLT: SDLTM09900 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies – para 7 Sch 9A FA03

Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual discusses the application of increased Stamp Duty Land Tax (SDLT) rates for non-resident companies involved in chargeable transactions. The guidance is based on paragraph 7, Schedule 9A of the Finance Act 2003.

Focuses on non-resident companies in relation to SDLT.
Explains the criteria for determining non-residency status.
Outlines the implications of increased SDLT rates.
Provides guidance on compliance with the relevant legislation.

HMRC SDLT: SDLTM09900 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies – para 7 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09900 – SDLT – increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies – para 7 Sch 9A FA03

HMRC SDLT: SDLTM13055 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) with a focus on deposit and loan arrangements. Example 3 is used to illustrate the process.

Explains the calculation of SDLT in specific scenarios.
Focuses on deposit and loan arrangements.
Uses practical examples to clarify the process.
Part of the HMRC internal manual for tax professionals.
Aims to ensure accurate SDLT calculations.

HMRC SDLT: SDLTM13055 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3

Original guidance here: HMRC SDLT: SDLTM13055 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3

HMRC SDLT: 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

Principles and Concepts of SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual outlines the conditions under which companies are considered non-resident for Stamp Duty Land Tax (SDLT) purposes. The focus is on the first condition as per paragraph 7(2) of Schedule 9A FA03.

Defines non-resident status in relation to chargeable transactions.
Explains the implications for companies under SDLT regulations.
Details the criteria set out in the legislation.
Provides guidance on compliance and application of increased rates.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM13035 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4

Principles and Concepts of SDLT Calculation

This section of the HMRC internal manual provides an example of calculating Stamp Duty Land Tax (SDLT) for a lease premium, focusing on the relevant rental figure. It explains the principles and concepts involved in determining the tax liability.

Understanding lease premiums and their impact on SDLT.
Calculating the relevant rental figure for tax purposes.
Applying SDLT rules and exemptions accurately.
Example 4 illustrates practical application.

HMRC SDLT: SDLTM13035 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4

Original guidance here: HMRC SDLT: SDLTM13035 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4

HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

Principles and Concepts of Uncertain Rent Becoming Certain

This section of the HMRC internal manual details the procedure when uncertain rent becomes certain, as outlined in FA03/Sch17A/Para8. It provides guidance on handling such cases and the implications for tax calculations.

Explains the process of determining when rent becomes certain.
Outlines the tax implications of this change in rent status.
Provides examples to illustrate the application of these rules.
Includes references to relevant legislation and guidelines.

HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

Original guidance here: HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

HMRC SDLT: SDLTM09420 – Example 5 – De-enveloping from company

De-enveloping from Company

This section of the HMRC internal manual discusses the concept of ‘de-enveloping’ from a company. It provides guidance on the tax implications and procedures involved when assets are transferred from a company to its shareholders.

Explains the term ‘de-enveloping’ and its relevance in taxation.
Details the steps involved in the de-enveloping process.
Outlines the potential tax liabilities for companies and shareholders.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM09420 – Example 5 – De-enveloping from company

Original guidance here: HMRC SDLT: SDLTM09420 – Example 5 – De-enveloping from company

HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts necessary for understanding and applying Group Relief within the UK tax system.

Explains the eligibility criteria for Group Relief.
Details the process for claiming Group Relief.
Discusses the impact of Group Relief on corporate tax liabilities.
Provides examples to illustrate the application of Group Relief.

HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM04000 – Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4

Just and Reasonable Apportionment

This section of the HMRC internal manual discusses the principles of just and reasonable apportionment under FA03/SCH4/PARA4. It provides guidance on determining the chargeable amount for tax purposes.

Explains the concept of apportionment in tax calculations.
Details the criteria for what is considered ‘just and reasonable’.
Offers examples to illustrate the application of these principles.
Guides on compliance with HMRC standards.

HMRC SDLT: SDLTM04000 – Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4

Original guidance here: HMRC SDLT: SDLTM04000 – Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4

HMRC SDLT: SDLTM09240 – Incidental transactions: Section 75B

Principles and Concepts of Incidental Transactions: Section 75B

This section of the HMRC internal manual provides guidance on incidental transactions under Section 75B. It outlines the principles and concepts related to these transactions, ensuring compliance with tax regulations.

Defines incidental transactions and their relevance to tax calculations.
Explains the criteria for transactions to be considered incidental.
Provides examples to illustrate the application of Section 75B.
Discusses the implications for tax liability and reporting requirements.

HMRC SDLT: SDLTM09240 – Incidental transactions: Section 75B

Original guidance here: HMRC SDLT: SDLTM09240 – Incidental transactions: Section 75B

HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Principles and Concepts of Partnership Interests

This section of the HMRC internal manual covers special provisions related to partnership interests, focusing on the application of rules concerning exchanges. It outlines the following key principles and concepts:

Understanding the tax implications of exchanging partnership interests.
Application of specific provisions to ensure compliance with tax regulations.
Guidance on handling complex scenarios involving partnership interest exchanges.
Clarification of legal requirements and obligations for partnerships.

HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Original guidance here: HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

HMRC SDLT: SDLTM80000 – Compliance

Principles and Concepts of SDLTM80000 – Compliance

This section of the HMRC internal manual, titled SDLTM80000 – Compliance, outlines key principles and concepts related to compliance within the organisation. It serves as a guide for understanding the compliance framework and its application.

Provides detailed guidance on compliance processes.
Explains the roles and responsibilities of HMRC staff.
Highlights the importance of adhering to compliance standards.
Offers insights into the enforcement of compliance measures.

HMRC SDLT: SDLTM80000 – Compliance

Original guidance here: HMRC SDLT: SDLTM80000 – Compliance

HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

Principles and Concepts of SDLTM33820

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership to another partnership. It includes detailed examples to illustrate the process.

Explains the legal framework governing such transfers.
Provides a step-by-step example of a transfer scenario.
Highlights tax implications and compliance requirements.
Offers insights into partnership structures and their impact on transactions.

HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

Original guidance here: HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

HMRC SDLT: SDLTM00475 – Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints

Land Transactions: Garden or Grounds – Legal Factors and Constraints

This section of the HMRC internal manual discusses the legal considerations and constraints related to land transactions, specifically focusing on gardens or grounds. It outlines the principles and concepts that determine what is chargeable in such transactions.

Defines the scope of chargeable land transactions.
Explains legal factors affecting land transactions involving gardens or grounds.
Describes constraints that may influence the chargeability of these transactions.
Provides guidance for HMRC staff on assessing chargeable elements.

HMRC SDLT: SDLTM00475 – Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints

Original guidance here: HMRC SDLT: SDLTM00475 – Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints

HMRC SDLT: SDLTM14020 – Term of a lease: Leases for a fixed term: Example 1

Principles and Concepts of Lease Terms

This section of the HMRC internal manual provides guidance on the principles and concepts related to leases for a fixed term. It offers an example to illustrate the application of these principles. Key points include:

Definition and characteristics of fixed-term leases.
Legal implications and obligations for both parties involved in a lease.
Calculation of lease duration and conditions for renewal or termination.
Example scenario to demonstrate practical application.

HMRC SDLT: SDLTM14020 – Term of a lease: Leases for a fixed term: Example 1

Original guidance here: HMRC SDLT: SDLTM14020 – Term of a lease: Leases for a fixed term: Example 1

HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

Principles and Concepts of Pension Funds and Linked Transactions

This section of the HMRC internal manual provides guidance on the application of SDLTM31820, focusing on pension funds and linked transactions. It outlines key principles and concepts relevant to taxation and compliance.

Explains the tax implications of pension funds.
Details the criteria for linked transactions.
Provides guidance on compliance with HMRC regulations.
Offers examples to illustrate complex scenarios.
Ensures clarity on legal obligations for stakeholders.

HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

Original guidance here: HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

HMRC SDLT: SDLTM34230 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual outlines the application of exemptions and reliefs specific to partnerships. It provides guidance on how these provisions are applied within the context of UK tax regulations.

Explains the criteria for exemptions and reliefs applicable to partnerships.
Details the process for claiming these exemptions and reliefs.
Clarifies the legal framework governing partnership taxation.
Offers examples to illustrate the application of these provisions.

HMRC SDLT: SDLTM34230 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34230 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM00540 – Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2

Exempt Transactions for Registered Social Landlords

This section of the HMRC internal manual provides guidance on exempt transactions under FA03/SCH3/PARA2 for registered social landlords. It outlines the principles and concepts related to stamp duty land tax exemptions.

Defines the scope of chargeable transactions.
Explains the criteria for exemptions applicable to registered social landlords.
Details the legislative framework governing these exemptions.
Clarifies the application process for exemptions.

HMRC SDLT: SDLTM00540 – Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2

Original guidance here: HMRC SDLT: SDLTM00540 – Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2

HMRC SDLT: SDLTM09330 – Just and reasonable apportionment: Section 75C (5)

Just and Reasonable Apportionment: Section 75C (5)

This section of the HMRC internal manual discusses the principles and concepts of just and reasonable apportionment under Section 75C (5). It provides guidance on how to fairly allocate costs or values in specific tax scenarios.

Explains the legal framework for apportionment.
Details criteria for determining fairness and reasonableness.
Offers examples to illustrate application in practice.
Guides on compliance with HMRC standards.

HMRC SDLT: SDLTM09330 – Just and reasonable apportionment: Section 75C (5)

Original guidance here: HMRC SDLT: SDLTM09330 – Just and reasonable apportionment: Section 75C (5)

HMRC SDLT: SDLTM09885 – SDLT – increased rates for non-resident transactions: Spouses and civil partners of UK residents – para 12 Sch 9A FA03

Principles and Concepts of SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual outlines the rules regarding increased Stamp Duty Land Tax (SDLT) rates for non-resident transactions, specifically focusing on spouses and civil partners of UK residents. Key principles include:

Increased SDLT rates apply to property transactions involving non-residents.
Special considerations are given to spouses and civil partners of UK residents.
Guidance is provided under paragraph 12, Schedule 9A of the Finance Act 2003.
The manual serves as an internal resource for HMRC staff.

HMRC SDLT: SDLTM09885 – SDLT – increased rates for non-resident transactions: Spouses and civil partners of UK residents – para 12 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09885 – SDLT – increased rates for non-resident transactions: Spouses and civil partners of UK residents – para 12 Sch 9A FA03

HMRC SDLT: SDLTM15030 – Variation of leases: Reducing the rent payable: Example 2

Principles and Concepts of Lease Variation

This section of the HMRC internal manual provides guidance on the variation of leases, specifically focusing on reducing the rent payable. It offers an example to illustrate the process and implications of lease variation.

Explains the legal framework surrounding lease variations.
Details the financial implications of reducing rent.
Provides a practical example to demonstrate the concept.
Outlines the necessary steps to implement a lease variation.

HMRC SDLT: SDLTM15030 – Variation of leases: Reducing the rent payable: Example 2

Original guidance here: HMRC SDLT: SDLTM15030 – Variation of leases: Reducing the rent payable: Example 2

HMRC SDLT: SDLTM15035 – Variation of leases: Reducing the term

Principles and Concepts of Lease Term Variation

This section of the HMRC internal manual discusses the process and implications of reducing the term of a lease. It provides guidance on the legal and tax considerations involved in lease term variations.

Explains the legal framework governing lease term reductions.
Details the tax implications for both landlords and tenants.
Outlines the necessary documentation and procedural requirements.
Provides examples to illustrate common scenarios and solutions.

HMRC SDLT: SDLTM15035 – Variation of leases: Reducing the term

Original guidance here: HMRC SDLT: SDLTM15035 – Variation of leases: Reducing the term

HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest to a partnership. It outlines specific provisions and considerations for such transactions.

Explains the legal framework governing partnerships and chargeable interests.
Details the tax implications of transferring interests to partnerships.
Provides examples of how these rules apply in practice.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

Group Relief: Application of Exemptions and Reliefs

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs related to Group Relief. It outlines the principles and concepts necessary for understanding how Group Relief can be applied within corporate groups.

Explains the criteria for eligibility for Group Relief.
Details the process for claiming Group Relief.
Discusses the impact of exemptions on Group Relief claims.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM34380 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Details the process for claiming relief between group companies.
Highlights the conditions under which relief can be transferred.
Discusses the impact of Group Relief on corporate tax liabilities.

HMRC SDLT: SDLTM34380 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34380 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM13240 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9

Calculation of Stamp Duty: Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating stamp duty for leases with variable or uncertain rent, using Example 9 as a reference. It illustrates the principles and concepts involved in determining the duty payable.

Explains the calculation of stamp duty for leases with variable rent.
Provides a detailed example to clarify the process.
Outlines key principles for handling uncertain rent scenarios.
Serves as a resource for HMRC personnel dealing with stamp duty assessments.

HMRC SDLT: SDLTM13240 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9

Original guidance here: HMRC SDLT: SDLTM13240 – Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9

HMRC SDLT: SDLTM21690 – Example 11, Novation

Principles and Concepts of Novation

This section of the HMRC internal manual provides an example of novation, a legal concept where an original contract is replaced with a new one, transferring rights and obligations to a third party. It is crucial for understanding tax implications and compliance.

Novation involves the substitution of a new contract.
All parties must consent to the novation.
It transfers rights and obligations to a third party.
Understanding novation is essential for tax compliance.

HMRC SDLT: SDLTM21690 – Example 11, Novation

Original guidance here: HMRC SDLT: SDLTM21690 – Example 11, Novation

HMRC SDLT: SDLTM23230 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23230

Details the eligibility criteria for group relief.
Explains the process for claiming reconstruction relief.
Describes the acquisition relief application procedure.
Highlights the importance of adhering to HMRC guidelines.

HMRC SDLT: SDLTM23230 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23230 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM33330 – Special provisions relating to partnerships: Acquisition of an interest in a partnership Para29

Principles and Concepts of Partnership Interest Acquisition

This section of the HMRC internal manual provides guidance on the special provisions related to acquiring an interest in a partnership, as outlined in Paragraph 29. It is essential for understanding tax implications and compliance requirements.

Explains the tax treatment of acquiring partnership interests.
Details the specific provisions under Paragraph 29.
Provides insights into compliance with HMRC regulations.
Offers examples to illustrate key concepts.
Helps ensure proper tax reporting and adherence to legal obligations.

HMRC SDLT: SDLTM33330 – Special provisions relating to partnerships: Acquisition of an interest in a partnership Para29

Original guidance here: HMRC SDLT: SDLTM33330 – Special provisions relating to partnerships: Acquisition of an interest in a partnership Para29

HMRC SDLT: SDLTM09870A – SDLT – Increased rates for non-resident transactions: Application of the temporary reduced rates of SDLT to non-resident transactions

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual discusses the application of temporary reduced rates of Stamp Duty Land Tax (SDLT) for non-resident transactions. It outlines the principles and concepts related to these tax adjustments.

Explanation of increased SDLT rates for non-residents.
Details on temporary reduced rates applicable to non-resident transactions.
Guidance on the application process for these rates.
Clarification of eligibility criteria for non-resident individuals.

HMRC SDLT: SDLTM09870A – SDLT – Increased rates for non-resident transactions: Application of the temporary reduced rates of SDLT to non-resident transactions

Original guidance here: HMRC SDLT: SDLTM09870A – SDLT – Increased rates for non-resident transactions: Application of the temporary reduced rates of SDLT to non-resident transactions

HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

Principles and Concepts of SDLTM34220

This section of the HMRC internal manual focuses on special provisions related to partnerships, specifically the application of exemptions and reliefs. It outlines key principles and concepts that guide the treatment of partnerships under tax regulations.

Explains the application of specific exemptions for partnerships.
Details reliefs available to partnerships under tax law.
Clarifies how these provisions affect partnership taxation.
Provides guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34220 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Details the process for transferring losses between group companies.
Highlights the conditions under which relief can be claimed.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: 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

Guidance on SDLT1 Form Completion

This page provides detailed guidance on completing the SDLT1 form, specifically focusing on questions 1 and 16. It also offers instructions for filling out schedules 1 and 2, which pertain to tenancies involving residential, non-residential, or mixed-use interests.

Explanation of SDLT1 form requirements.
Guidance on answering specific questions.
Instructions for completing related schedules.
Focus on residential, non-residential, and mixed-use tenancies.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

Principles and Concepts of SDLTM62520 Guidance

This section of the HMRC internal manual provides detailed guidance on processing questions 49, 50, and 51 of the SDLT1 form. It is intended to assist HMRC staff in handling these specific queries effectively.

Clarifies the processing steps for SDLT1 form questions.
Offers additional insights for HMRC staff.
Aims to ensure consistent application of procedures.
Supports accurate and efficient tax processing.

HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

Original guidance here: HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Details the process of claiming Group Relief.
Discusses the limitations and conditions associated with Group Relief.
Provides examples to illustrate the application of Group Relief.

HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34400 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM00450 – Scope: what is chargeable: land transactions: garden or grounds – historic and future use

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions concerning gardens or grounds, focusing on their historic and future use. Key principles and concepts include:

Definition of what constitutes a chargeable land transaction.
Criteria for determining the chargeability of gardens or grounds.
Consideration of both historic and future use in assessing chargeability.
Guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM00450 – Scope: what is chargeable: land transactions: garden or grounds – historic and future use

Original guidance here: HMRC SDLT: SDLTM00450 – Scope: what is chargeable: land transactions: garden or grounds – historic and future use

HMRC SDLT: SDLTM08000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)

Principles of Stamp Duty Land Tax (SDLT) Chargeability

This section of the HMRC internal manual explains when Stamp Duty Land Tax (SDLT) is chargeable, focusing on contracts and substantial performance under FA03/S44(8). It highlights the conditions under which a transaction is considered substantially performed and later completed.

SDLT becomes chargeable upon substantial performance of a contract.
Substantial performance includes taking possession or paying a substantial amount.
Completion of the contract may follow substantial performance.
FA03/S44(8) provides the legal framework for these conditions.

HMRC SDLT: SDLTM08000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)

Original guidance here: HMRC SDLT: SDLTM08000 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)

HMRC SDLT: SDLTM26010 – Reliefs: Charities relief: Detailed rules to qualify for the relief FA03/SCH8/PARA1

Charities Relief: Detailed Rules

This section of the HMRC internal manual provides detailed rules for charities to qualify for relief under FA03/SCH8/PARA1. It outlines the principles and concepts necessary for understanding and applying the relief effectively.

Eligibility criteria for charities to qualify for relief.
Specific rules and regulations under FA03/SCH8/PARA1.
Guidance on the application process for charities relief.
Clarification on compliance requirements for maintaining relief status.

HMRC SDLT: SDLTM26010 – Reliefs: Charities relief: Detailed rules to qualify for the relief FA03/SCH8/PARA1

Original guidance here: HMRC SDLT: SDLTM26010 – Reliefs: Charities relief: Detailed rules to qualify for the relief FA03/SCH8/PARA1

HMRC SDLT: 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

Principles and Concepts of Shared Ownership Leases

This section of the HMRC internal manual explains the treatment of shared ownership leases when a market value election is not made. It covers the effects of linked transactions rules under FA03/SCH9/PARA4B.

Shared ownership leases allow partial property ownership with rental payments on the remaining share.
Market value election impacts tax calculations on property transactions.
Linked transactions rules can affect the overall tax liability.
Understanding these principles helps in accurate tax reporting and compliance.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM32500 – Application

Principles and Concepts of SDLTM32500 – Application

This section of the HMRC internal manual, titled SDLTM32500, outlines the application procedures and principles for specific tax regulations. It provides guidance for HMRC staff on the correct application of tax laws.

Details the application process for tax regulations.
Offers guidance for HMRC staff on tax law implementation.
Ensures compliance with current tax legislation.
Provides a framework for consistent decision-making.
Facilitates understanding of complex tax issues.

HMRC SDLT: SDLTM32500 – Application

Original guidance here: HMRC SDLT: SDLTM32500 – Application

HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

Transfer of a Chargeable Interest from a Partnership to a Partnership

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest between partnerships. It outlines the legal and tax implications involved in such transactions.

Explains the concept of chargeable interest in the context of partnerships.
Details the legal framework governing these transfers.
Discusses tax liabilities and exemptions applicable to partnerships.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

Original guidance here: HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

HMRC SDLT: SDLTM13105 – Calculation of stamp duty land tax: Rent: Rate thresholds: Examples

Stamp Duty Land Tax Calculation Principles

This section of the HMRC internal manual provides examples of calculating Stamp Duty Land Tax (SDLT) on rent, focusing on rate thresholds. It outlines key principles and concepts for accurate tax computation.

Explains the calculation of SDLT on rental income.
Details rate thresholds applicable to different rent levels.
Provides examples to illustrate the application of these thresholds.
Aims to ensure compliance with tax regulations.
Serves as a guide for HMRC staff in tax assessment processes.

HMRC SDLT: SDLTM13105 – Calculation of stamp duty land tax: Rent: Rate thresholds: Examples

Original guidance here: HMRC SDLT: SDLTM13105 – Calculation of stamp duty land tax: Rent: Rate thresholds: Examples

HMRC SDLT: SDLTM09835 – SDLT – higher rates for additional dwellings: Purchases by companies and other non-individuals

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual discusses the principles and concepts related to the higher rates of Stamp Duty Land Tax (SDLT) applicable to purchases by companies and other non-individuals. Key points include:

Explanation of SDLT higher rates for additional dwellings.
Applicability to companies and non-individual entities.
Guidance on calculating the additional SDLT rates.
Criteria for determining non-individual purchasers.
Examples illustrating the application of these rules.

HMRC SDLT: SDLTM09835 – SDLT – higher rates for additional dwellings: Purchases by companies and other non-individuals

Original guidance here: HMRC SDLT: SDLTM09835 – SDLT – higher rates for additional dwellings: Purchases by companies and other non-individuals

HMRC SDLT: SDLTM27015 – Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions

Principles and Concepts of SDLT Reliefs

This section provides guidance on the Stamp Duty Land Tax (SDLT) treatment for right to buy transactions and shared ownership leases. It outlines the principles and concepts involved in SDLT reliefs.

Explains the eligibility criteria for SDLT reliefs in right to buy transactions.
Describes the process for claiming SDLT relief on shared ownership leases.
Details the conditions under which SDLT relief can be applied.
Provides examples to illustrate SDLT relief applications.

HMRC SDLT: SDLTM27015 – Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions

Original guidance here: HMRC SDLT: SDLTM27015 – Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions

HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

Principles and Concepts of SDLTM30070

This section of the HMRC internal manual provides an example involving the purchase of a hotel for £3 million. It outlines the tax implications and considerations for such a transaction. Key principles and concepts include:

Understanding the Stamp Duty Land Tax (SDLT) applicable to property transactions.
Calculating the correct amount of SDLT based on the purchase price.
Identifying exemptions and reliefs that may apply to the transaction.
Ensuring compliance with HMRC regulations and guidelines.

HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

Original guidance here: HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

HMRC SDLT: SDLTM33100 – Partnerships

Principles and Concepts of SDLTM33100 – Partnerships

This section of the HMRC internal manual provides comprehensive guidance on partnerships, focusing on the SDLTM33100 code. It outlines the key principles and concepts related to taxation and legal obligations for partnerships.

Explains the taxation framework applicable to partnerships.
Details the legal responsibilities of partners within a partnership.
Provides guidance on compliance with HMRC regulations.
Clarifies the SDLTM33100 code and its applications.

HMRC SDLT: SDLTM33100 – Partnerships

Original guidance here: HMRC SDLT: SDLTM33100 – Partnerships

HMRC SDLT: SDLTM21050 – Reliefs: Certain acquisitions of residential property

Principles and Concepts of SDLTM21050

This section of the HMRC internal manual provides guidance on reliefs for certain acquisitions of residential property. It outlines the principles and concepts related to tax reliefs available under specific conditions.

Focuses on reliefs applicable to residential property acquisitions.
Guidance is intended for internal use by HMRC personnel.
Details specific conditions under which reliefs can be applied.
Part of the broader HMRC manual section on property tax.

HMRC SDLT: SDLTM21050 – Reliefs: Certain acquisitions of residential property

Original guidance here: HMRC SDLT: SDLTM21050 – Reliefs: Certain acquisitions of residential property

HMRC SDLT: SDLTM30220 – Application: Companies: Deemed market value FA03/S53

Principles and Concepts of Deemed Market Value

This section of the HMRC internal manual discusses the application of deemed market value for companies under FA03/S53. It provides guidance on how to determine the market value of a property for tax purposes when a transaction does not reflect the open market value.

Explains the concept of deemed market value.
Details the application process for companies.
Clarifies tax implications under FA03/S53.
Offers examples to illustrate the principles.

HMRC SDLT: SDLTM30220 – Application: Companies: Deemed market value FA03/S53

Original guidance here: HMRC SDLT: SDLTM30220 – Application: Companies: Deemed market value FA03/S53

HMRC SDLT: SDLTM09809 – SDLT – higher rates for additional dwellings – Condition D – claiming a refund

SDLT Higher Rates for Additional Dwellings: Condition D

This section of the HMRC internal manual provides guidance on claiming a refund for Stamp Duty Land Tax (SDLT) higher rates on additional dwellings under Condition D. It explains the criteria and process involved in making a refund claim.

Eligibility criteria for claiming a refund.
Steps to follow for submitting a refund claim.
Documentation required to support the claim.
Time limits for submitting a refund application.

HMRC SDLT: SDLTM09809 – SDLT – higher rates for additional dwellings – Condition D – claiming a refund

Original guidance here: HMRC SDLT: SDLTM09809 – SDLT – higher rates for additional dwellings – Condition D – claiming a refund

HMRC SDLT: SDLTM09955 – SDLT – increased rates for non-resident transactions: Completion of contract previously substantially performed – para 17 Sch 9A FA03

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual discusses the increased rates of Stamp Duty Land Tax (SDLT) applicable to non-resident transactions, specifically focusing on the completion of contracts previously substantially performed under paragraph 17 of Schedule 9A of the Finance Act 2003.

Details the conditions under which increased SDLT rates apply.
Explains the concept of substantial performance in contract completion.
Outlines the legal framework provided by Schedule 9A FA03.
Intended for internal use by HMRC staff.

HMRC SDLT: SDLTM09955 – SDLT – increased rates for non-resident transactions: Completion of contract previously substantially performed – para 17 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09955 – SDLT – increased rates for non-resident transactions: Completion of contract previously substantially performed – para 17 Sch 9A FA03

HMRC SDLT: SDLTM18270 – Notification: Continuation of a lease by tacit relocation: Example 1

Principles and Concepts of Tacit Relocation in Lease Continuation

This section of the HMRC internal manual provides an example of lease continuation through tacit relocation. It explains the principles and concepts involved in this process.

Tacit relocation refers to the automatic renewal of a lease when neither party gives notice to terminate.
The lease continues under the same terms and conditions as the original agreement.
Both landlords and tenants must be aware of their rights and obligations under tacit relocation.
This example illustrates the practical application of tacit relocation in real-world scenarios.

HMRC SDLT: SDLTM18270 – Notification: Continuation of a lease by tacit relocation: Example 1

Original guidance here: HMRC SDLT: SDLTM18270 – Notification: Continuation of a lease by tacit relocation: Example 1

HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual outlines the procedure for deferring payment under FA03/S90, focusing on special rules for the carrying out of works and provision of services. The principles and concepts include:

Guidelines for deferring payments when consideration is contingent or uncertain.
Application of special rules under FA03/S90.
Impact on tax liabilities and compliance requirements.
Procedures for calculating deferred payments.

HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

Original guidance here: HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

HMRC SDLT: SDLTM29630 – Reliefs

SDLTM29630 – Reliefs

This section of the HMRC internal manual provides guidance on the application of reliefs within the SDLT (Stamp Duty Land Tax) framework. It outlines the principles and concepts necessary for understanding and implementing tax reliefs effectively.

Explains the eligibility criteria for various SDLT reliefs.
Details the process for claiming reliefs and necessary documentation.
Discusses common scenarios and examples to illustrate relief application.
Provides updates on legislative changes affecting SDLT reliefs.

HMRC SDLT: SDLTM29630 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29630 – Reliefs

HMRC SDLT: SDLTM33580 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Principles and Concepts of SDLTM33580

This section of the HMRC internal manual discusses special provisions related to partnerships, specifically focusing on the transfer of a chargeable interest to a partnership. It outlines the principles and concepts involved in such transactions.

Explains the tax implications of transferring a chargeable interest to a partnership.
Details the conditions under which these transfers are subject to special provisions.
Provides guidance on compliance with HMRC regulations.
Clarifies the responsibilities of partners in such transactions.

HMRC SDLT: SDLTM33580 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33580 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM26030A – Reliefs: Charities relief

Charities Relief Principles and Concepts

This section of the HMRC internal manual provides guidance on the reliefs available to charities. It outlines the principles and concepts that govern how charities can benefit from tax reliefs. The document is intended for internal use by HMRC staff.

Explains eligibility criteria for charities to claim reliefs.
Details the types of reliefs available to registered charities.
Describes the process for applying for these reliefs.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM26030A – Reliefs: Charities relief

Original guidance here: HMRC SDLT: SDLTM26030A – Reliefs: Charities relief

HMRC SDLT: SDLTM06030 – Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)

Principles and Concepts of Annuities as Consideration

This section of the HMRC internal manual discusses the scope of chargeable amounts related to annuities as consideration, specifically when the amounts of payments are unknown, as per FA03/S52(5). Key principles and concepts include:

Understanding how annuities are treated under tax regulations.
Determining the chargeable amounts when annuity payments are unspecified.
Application of FA03/S52(5) in assessing tax liabilities.
Guidance for HMRC staff on handling such cases.

HMRC SDLT: SDLTM06030 – Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)

Original guidance here: HMRC SDLT: SDLTM06030 – Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual discusses the conditions under which Stamp Duty Land Tax (SDLT) is chargeable, particularly focusing on higher rate charges for certain non-natural persons acquiring residential property. It also covers the withdrawal of relief under alternative finance arrangements.

SDLT is applicable to property acquisitions by non-natural persons.
Higher rate charges are specified under FA03/S55/SCH4A.
Alternative finance arrangements can affect SDLT relief.
Withdrawal of relief is detailed in FA03/SCH4A/PARAS 6D-6I.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM29957 – Relief for transfers involving multiple dwellings: treatment of student accommodation

Principles and Concepts of SDLTM29957

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings, specifically focusing on student accommodation. It outlines the conditions and criteria necessary for claiming relief.

Relief applies to transactions involving multiple dwellings.
Special considerations are given to student accommodation.
Guidance on eligibility and application process for relief.
Clarification on how relief affects tax calculations.

HMRC SDLT: SDLTM29957 – Relief for transfers involving multiple dwellings: treatment of student accommodation

Original guidance here: HMRC SDLT: SDLTM29957 – Relief for transfers involving multiple dwellings: treatment of student accommodation

HMRC SDLT: SDLTM33120 – How is a partnership treated for SDLT purposes: Partnership personality disregarded – Para2

Partnership Treatment for SDLT Purposes

This section of the HMRC internal manual explains how partnerships are treated for Stamp Duty Land Tax (SDLT) purposes, specifically addressing the concept of disregarding partnership personality under Paragraph 2. Key principles and concepts include:

Partnerships are not considered separate legal entities for SDLT purposes.
SDLT liabilities are assessed based on the individual partners’ interests.
Guidance on calculating SDLT when property is transferred to or from a partnership.
Clarification on the implications of changes in partnership composition.

HMRC SDLT: SDLTM33120 – How is a partnership treated for SDLT purposes: Partnership personality disregarded – Para2

Original guidance here: HMRC SDLT: SDLTM33120 – How is a partnership treated for SDLT purposes: Partnership personality disregarded – Para2

HMRC SDLT: SDLTM00560 – Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4

Exempt Transactions Following Death

This section of the HMRC internal manual outlines the principles and concepts related to exempt transactions following a death, as specified in FA03/SCH3/PARA4. It provides guidance on what is chargeable and the scope of exemptions.

Defines exempt transactions in the context of inheritance.
Explains the legal framework governing these exemptions.
Clarifies the conditions under which transactions are not chargeable.
Offers examples to illustrate the application of these rules.

HMRC SDLT: SDLTM00560 – Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4

Original guidance here: HMRC SDLT: SDLTM00560 – Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4

HMRC SDLT: SDLTM49350 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on commencement and transitional provisions. It outlines the principles and concepts necessary for understanding these provisions, which are crucial for the correct application of tax laws and regulations.

Explains the start date of new tax laws.
Describes transitional rules for ongoing situations.
Clarifies the impact on existing tax arrangements.
Guides on compliance with new regulations.

HMRC SDLT: SDLTM49350 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49350 – Commencement and transitional provisions

HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

Commencement and Transitional Provisions

Explains the purpose of commencement provisions in tax legislation.
Details transitional provisions for smooth implementation of new rules.
Guides HMRC staff on applying these provisions effectively.
Ensures consistent interpretation and application across different cases.

HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49700 – Commencement and transitional provisions

HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

Principles and Concepts of SDLTM61510

This section of the HMRC internal manual provides guidance on processing example letters of authority. It outlines the necessary steps and considerations for handling such documents effectively.

Clarifies the purpose and use of letters of authority in tax matters.
Details the procedural requirements for processing these letters.
Emphasises the importance of verifying the authenticity of the documents.
Provides examples to illustrate correct processing methods.

HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

Original guidance here: HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

HMRC SDLT: SDLTM00410 – Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual discusses the scope of chargeable land transactions, focusing on residential property and the determination of dwellings. It covers key principles and concepts relevant to the assessment of land transaction taxes.

Defines what constitutes a residential property for tax purposes.
Explains how to determine the number of dwellings in a transaction.
Provides guidelines on calculating applicable taxes.
Clarifies exceptions and special cases in land transactions.

HMRC SDLT: SDLTM00410 – Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?

Original guidance here: HMRC SDLT: SDLTM00410 – Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?

HMRC SDLT: SDLTM23090D – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on the principles and application of group, reconstruction, or acquisition relief. It is designed to aid understanding of tax reliefs available during corporate restructuring.

Explains the eligibility criteria for claiming reliefs.
Details the conditions under which reliefs can be applied.
Outlines the procedural steps for claiming these reliefs.
Provides examples to illustrate the application of reliefs.

HMRC SDLT: SDLTM23090D – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23090D – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM23090E – Relief: Group, reconstruction or acquisition relief

Relief: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs available for groups, reconstructions, or acquisitions. It outlines the principles and concepts necessary for understanding these reliefs.

Explains the eligibility criteria for group relief.
Details the conditions under which reconstruction relief can be claimed.
Describes the process for obtaining acquisition relief.
Provides examples to illustrate the application of these reliefs.
Includes references to relevant legislation and regulations.

HMRC SDLT: SDLTM23090E – Relief: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23090E – Relief: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM60500 – Processing: Misdirected items

SDLTM60500 – Processing: Misdirected Items

This section of the HMRC internal manual provides guidance on handling misdirected items during processing. It outlines the necessary steps and considerations for ensuring items are correctly redirected to their intended destination.

Understanding the types of misdirected items.
Procedures for identifying misdirected items.
Steps for redirecting items to the correct department.
Documentation and logging requirements.
Importance of timely processing to avoid delays.

HMRC SDLT: SDLTM60500 – Processing: Misdirected items

Original guidance here: HMRC SDLT: SDLTM60500 – Processing: Misdirected items

HMRC SDLT: SDLTM28140 – Reliefs: Alternative property finance

Principles and Concepts of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines the principles and concepts involved in such financial arrangements.

Alternative property finance refers to non-traditional methods of property financing.
Reliefs are available to support these financial arrangements.
The manual provides detailed guidance on eligibility and application processes.
It is intended for use by HMRC staff to ensure consistent application of rules.

HMRC SDLT: SDLTM28140 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28140 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

Principles and Concepts of SDLTM30070

This section of the HMRC internal manual provides an example of a property transaction involving P purchasing a hotel for £3 million. It outlines the tax implications and procedures associated with such a transaction.

Explains the process of property acquisition for tax purposes.
Details the calculation of Stamp Duty Land Tax (SDLT) on the purchase.
Provides guidance on compliance with HMRC regulations.
Illustrates the application of tax rules to real-world scenarios.

HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

Original guidance here: HMRC SDLT: SDLTM30070 – Example: P buys a hotel for £3 million

HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual explains the application of exemptions and reliefs, specifically focusing on Group Relief. It provides guidance on how businesses can utilise Group Relief to offset losses within a group of companies.

Group Relief allows companies to transfer losses between group members.
It helps in reducing the overall tax liability of the group.
Eligibility criteria and procedural guidelines are outlined for claiming relief.
Includes examples and scenarios for better understanding.

HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

Deferring Payment for Contingent Consideration

This section of the HMRC internal manual outlines the procedure for deferring payment in cases of contingent or uncertain consideration under FA03/S90. It provides guidance on how applications should be made.

Explains the principles of deferring payment.
Details the application process for deferral.
Clarifies conditions under which deferral is applicable.
Offers examples of contingent or uncertain considerations.

HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

Original guidance here: HMRC SDLT: SDLTM50910 – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made

HMRC SDLT: SDLTM00060 – Introduction to Stamp Duty Land Tax (SDLT): Liability to tax – FA03/S85

Introduction to Stamp Duty Land Tax (SDLT): Liability to Tax

This section of the HMRC internal manual provides an overview of the principles and concepts related to Stamp Duty Land Tax (SDLT) liability under the Finance Act 2003, Section 85. It is designed to guide HMRC staff in understanding SDLT obligations.

Explains the legal framework for SDLT liability.
Details the conditions under which SDLT is applicable.
Clarifies the roles and responsibilities of taxpayers.
Provides guidance on interpreting the relevant legislation.

HMRC SDLT: SDLTM00060 – Introduction to Stamp Duty Land Tax (SDLT): Liability to tax – FA03/S85

Original guidance here: HMRC SDLT: SDLTM00060 – Introduction to Stamp Duty Land Tax (SDLT): Liability to tax – FA03/S85

HMRC SDLT: SDLTM22520 – Reliefs: Compliance with planning obligations

Reliefs: Compliance with Planning Obligations

This section of the HMRC internal manual provides guidance on reliefs related to compliance with planning obligations. It outlines the principles and concepts necessary for understanding how reliefs can be applied within the context of planning obligations.

Explains the criteria for eligibility for reliefs.
Details the process for claiming reliefs.
Discusses the implications of non-compliance with planning obligations.
Provides examples to illustrate key points.

HMRC SDLT: SDLTM22520 – Reliefs: Compliance with planning obligations

Original guidance here: HMRC SDLT: SDLTM22520 – Reliefs: Compliance with planning obligations

HMRC SDLT: SDLTM29660 – Reliefs

Principles and Concepts of SDLTM29660 – Reliefs

This section of the HMRC internal manual provides guidance on SDLTM29660, focusing on reliefs available under specific tax regulations. It outlines the principles and concepts necessary for understanding and applying these reliefs effectively.

Details various types of reliefs applicable to specific tax scenarios.
Explains the criteria and conditions required to qualify for these reliefs.
Provides examples to illustrate the application of reliefs in practical situations.
Offers guidance on documentation and procedural requirements for claiming reliefs.

HMRC SDLT: SDLTM29660 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29660 – Reliefs

HMRC SDLT: SDLTM29670 – Reliefs

SDLTM29670 – Reliefs

This section of the HMRC internal manual provides guidance on various reliefs available under tax regulations. It outlines the principles and concepts necessary for understanding and applying these reliefs effectively.

Explains different types of tax reliefs.
Details eligibility criteria for each relief.
Describes the process for claiming reliefs.
Offers examples to illustrate application of reliefs.
Includes updates and changes to relief policies.

HMRC SDLT: SDLTM29670 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29670 – Reliefs

HMRC SDLT: SDLTM22500 – Reliefs: Compliance with planning obligations

Reliefs: Compliance with Planning Obligations

Explains the criteria for qualifying for reliefs under planning obligations.
Details the documentation required to support claims for reliefs.
Provides examples of scenarios where reliefs may be applicable.
Clarifies the roles and responsibilities of involved parties.

HMRC SDLT: SDLTM22500 – Reliefs: Compliance with planning obligations

Original guidance here: HMRC SDLT: SDLTM22500 – Reliefs: Compliance with planning obligations

HMRC SDLT: SDLTM00310A – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples

Principles and Concepts of Notifiable Land Transactions

This section of the HMRC internal manual provides guidance on the scope of chargeable land transactions under FA03/S77. It outlines the principles and concepts related to notifiable transactions, offering examples to clarify these concepts.

Defines what constitutes a chargeable land transaction.
Explains the criteria for transactions to be considered notifiable.
Provides examples to illustrate notifiable transactions.
Clarifies the application of FA03/S77 in various scenarios.

HMRC SDLT: SDLTM00310A – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples

Original guidance here: HMRC SDLT: SDLTM00310A – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples

HMRC SDLT: SDLTM09110 – The notional transaction: Section 75A (4)

Principles and Concepts of Notional Transactions

This section of the HMRC internal manual explains the principles and concepts related to notional transactions under Section 75A (4). It provides guidance on how these transactions are assessed for tax purposes.

Defines the concept of a notional transaction.
Explains the application of Section 75A (4).
Details the criteria for determining tax liability.
Offers examples to illustrate the application of these rules.
Provides guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM09110 – The notional transaction: Section 75A (4)

Original guidance here: HMRC SDLT: SDLTM09110 – The notional transaction: Section 75A (4)

HMRC SDLT: SDLTM31600 – Application

Principles and Concepts of SDLTM31600 – Application

This section of the HMRC internal manual provides guidance on the application of SDLTM31600. It outlines key principles and concepts related to the subject matter, ensuring compliance and understanding within HMRC operations.

Details the application process for SDLTM31600.
Explains the underlying principles governing the application.
Provides guidance to ensure compliance with HMRC standards.
Offers insights into the operational framework of SDLTM31600.

HMRC SDLT: SDLTM31600 – Application

Original guidance here: HMRC SDLT: SDLTM31600 – Application

HMRC SDLT: 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

Principles and Concepts of Shared Ownership Leases

This section of the HMRC internal manual provides guidance on the treatment of shared ownership leases when a market value election is not made. It covers staircasing transactions under FA03/SCH9/PARA4A.

Explains the reliefs available for right to buy transactions.
Details the implications of not making a market value election.
Outlines the process of staircasing transactions.
Provides specific guidance for HMRC staff.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM29230 – Reliefs: Financial Institutions in Resolution: Stamp Duty Land Tax – Exceptions

Stamp Duty Land Tax Reliefs for Financial Institutions

This page provides guidance on Stamp Duty Land Tax (SDLT) reliefs applicable to financial institutions in resolution. It outlines exceptions and conditions under which these reliefs apply, as part of HMRC’s internal manual.

Explains SDLT reliefs for financial institutions undergoing resolution.
Details specific exceptions to standard SDLT rules.
Part of HMRC’s internal guidance for tax professionals.
Includes conditions and requirements for claiming SDLT reliefs.

HMRC SDLT: SDLTM29230 – Reliefs: Financial Institutions in Resolution: Stamp Duty Land Tax – Exceptions

Original guidance here: HMRC SDLT: SDLTM29230 – Reliefs: Financial Institutions in Resolution: Stamp Duty Land Tax – Exceptions

HMRC SDLT: SDLTM09390 – Example 2 – partnership transfer

Partnership Transfer Principles and Concepts

This section of the HMRC internal manual provides guidance on partnership transfers, focusing on the transfer of assets within a partnership. It outlines the tax implications and procedural steps involved.

Explains the process of transferring assets within a partnership.
Discusses tax implications for both the partnership and individual partners.
Provides examples to illustrate the application of rules.
Guides on compliance with HMRC regulations during transfers.

HMRC SDLT: SDLTM09390 – Example 2 – partnership transfer

Original guidance here: HMRC SDLT: SDLTM09390 – Example 2 – partnership transfer

HMRC SDLT: SDLTM27075 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10

Principles and Concepts of Shared Ownership Trust

This section of the HMRC internal manual discusses the principles and concepts related to shared ownership trusts, focusing on the election for market value treatment under FA03/SCH9/PARA9-10. It provides guidance on reliefs applicable to right-to-buy transactions and shared ownership leases.

Explains the election for market value treatment.
Details the conditions under which reliefs can be applied.
Clarifies the implications for shared ownership leases.
Offers insight into the legislative framework governing these transactions.

HMRC SDLT: SDLTM27075 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10

Original guidance here: HMRC SDLT: SDLTM27075 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10

HMRC SDLT: 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

Stamp Duty Land Tax (SDLT) Chargeability

This section of the HMRC internal manual provides guidance on when Stamp Duty Land Tax (SDLT) is chargeable, particularly focusing on the higher rate charge for acquisitions of residential property by certain non-natural persons. It outlines the principles and conditions under which further returns are required when withdrawal conditions apply.

Explains SDLT chargeability criteria.
Details higher rate charges for non-natural persons.
Describes conditions for further returns.
Provides guidance on withdrawal conditions.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM23019 – Reliefs: Group Tax Bulletin article: Section 54(4) FA2003: exception from the connected company charge on a winding up

Principles and Concepts of Section 54(4) FA2003

This page discusses the exception from the connected company charge on a winding up, as outlined in Section 54(4) of the Finance Act 2003. It is part of the HMRC internal manual.

Explains the reliefs available under Section 54(4) FA2003.
Focuses on exceptions applicable during the winding up of connected companies.
Provides guidance for HMRC staff on applying these rules.
Includes references to relevant tax bulletins and articles.

HMRC SDLT: SDLTM23019 – Reliefs: Group Tax Bulletin article: Section 54(4) FA2003: exception from the connected company charge on a winding up

Original guidance here: HMRC SDLT: SDLTM23019 – Reliefs: Group Tax Bulletin article: Section 54(4) FA2003: exception from the connected company charge on a winding up

HMRC SDLT: SDLTM29915 – Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on the relief available for transactions involving multiple dwellings under FA03/SCH6B/PARA2. It explains the principles and concepts related to relevant transactions.

Details the conditions under which relief can be claimed.
Explains the calculation method for relief.
Outlines the documentation required to support a claim.
Provides examples of eligible transactions.

HMRC SDLT: SDLTM29915 – Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2

Original guidance here: HMRC SDLT: SDLTM29915 – Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2

HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

Principles and Concepts of Ordinary Partnership Transactions

This section of the HMRC internal manual provides guidance on ordinary partnership transactions. It outlines key principles and concepts relevant to partnerships.

Definition and structure of ordinary partnerships.
Tax implications and responsibilities for partners.
Guidelines for reporting partnership income and expenses.
Regulatory compliance and legal obligations.
Procedures for handling disputes and dissolutions.

HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

Original guidance here: HMRC SDLT: SDLTM33200 – Partnerships: Ordinary partnership transactions

HMRC SDLT: SDLTM04140 – Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118

Principles and Concepts of Market Value in Non-Cash Consideration

This section of the HMRC internal manual explains the concept of market value in relation to non-cash consideration under FA03/S118. It provides guidance on how to determine the chargeable amount for non-cash transactions.

Defines market value for non-cash consideration.
Explains the relevance of FA03/S118 in assessing chargeable amounts.
Guides on calculating market value for tax purposes.
Clarifies the implications for non-cash transactions.

HMRC SDLT: SDLTM04140 – Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118

Original guidance here: HMRC SDLT: SDLTM04140 – Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118

HMRC SDLT: SDLTM33830 – Transfer of a chargeable interest from a partnership to a partnership – example 2

Transfer of a Chargeable Interest from a Partnership to a Partnership

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest between partnerships, using a specific example. It outlines the principles and concepts involved in such transactions.

Explains the legal framework governing partnership transfers.
Details the tax implications for involved parties.
Provides a step-by-step example to illustrate the process.
Clarifies the roles and responsibilities of each partner.

HMRC SDLT: SDLTM33830 – Transfer of a chargeable interest from a partnership to a partnership – example 2

Original guidance here: HMRC SDLT: SDLTM33830 – Transfer of a chargeable interest from a partnership to a partnership – example 2

HMRC SDLT: SDLTM33130 – How is a partnership treated for SDLT purposes: Continuity of partnership – Para3

Principles and Concepts of SDLT and Partnership Continuity

This section of the HMRC internal manual explains the treatment of partnerships for Stamp Duty Land Tax (SDLT) purposes, focusing on the continuity of partnerships under Paragraph 3. It provides guidance on how partnerships are assessed and the implications for SDLT.

Partnerships are treated as a single entity for SDLT purposes.
Continuity rules apply to ensure consistent tax treatment.
Changes in partnership composition may affect SDLT liabilities.
Guidelines help determine when SDLT is payable.

HMRC SDLT: SDLTM33130 – How is a partnership treated for SDLT purposes: Continuity of partnership – Para3

Original guidance here: HMRC SDLT: SDLTM33130 – How is a partnership treated for SDLT purposes: Continuity of partnership – Para3

HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the interaction between FA03/S53 and Schedule 15, focusing on special provisions related to partnerships. It provides guidance on how these legislative elements affect partnership transactions.

FA03/S53 and Schedule 15 are key legislative components.
Guidance is provided for partnership transactions.
Focus on tax implications and compliance.
Part of HMRC’s internal manual for tax professionals.

HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

Original guidance here: HMRC SDLT: SDLTM34170 – Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15

HMRC SDLT: SDLTM33710 – Overview of Para 18

Overview of Para 18 – HMRC Internal Manual

This section provides an overview of Paragraph 18 within the HMRC internal manual, focusing on tax regulations and compliance. It is designed to aid HMRC staff in understanding and applying tax rules effectively.

Explains the principles of tax regulation under Paragraph 18.
Guides HMRC staff on compliance procedures.
Offers insights into the application of tax rules.
Ensures consistent understanding across HMRC departments.

HMRC SDLT: SDLTM33710 – Overview of Para 18

Original guidance here: HMRC SDLT: SDLTM33710 – Overview of Para 18

HMRC SDLT: SDLTM50500 – Procedure: Loss, destruction of or damage to a land transaction return FA03/S82

Procedure: Loss, Destruction, or Damage to a Land Transaction Return

This section of the HMRC internal manual provides guidance on handling cases of loss, destruction, or damage to land transaction returns under FA03/S82. It outlines the necessary steps and considerations for HMRC staff.

Details the procedure for reporting and managing lost or damaged returns.
Explains the legal framework under FA03/S82.
Provides guidance on documentation and communication with affected parties.
Emphasises the importance of accurate record-keeping.

HMRC SDLT: SDLTM50500 – Procedure: Loss, destruction of or damage to a land transaction return FA03/S82

Original guidance here: HMRC SDLT: SDLTM50500 – Procedure: Loss, destruction of or damage to a land transaction return FA03/S82

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

SDLT higher rate applies to non-natural persons acquiring residential property.
Regulations are detailed in FA03/S55/SCH4A.
Specific focus on farmhouses under FA03/SCH4A/PARA5F.
Guidance is part of HMRC’s internal manual.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM13120 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4

Principles and Concepts of SDLT Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for rental properties, focusing on rate thresholds. Example 4 illustrates the application of these principles.

SDLT is a tax on property transactions in the UK.
Rate thresholds determine the SDLT rate applicable to different rent levels.
Example 4 demonstrates a practical calculation of SDLT based on specific rent scenarios.
The manual is intended for internal use by HMRC staff.

HMRC SDLT: SDLTM13120 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4

Original guidance here: HMRC SDLT: SDLTM13120 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4

HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual outlines the commencement and transitional provisions related to SDLTM49300B. It provides guidance on how these provisions apply and their implications for tax administration.

Explains the start date of new tax rules.
Details transitional arrangements for existing cases.
Clarifies the impact on ongoing tax assessments.
Offers guidance for HMRC staff on implementation.

HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

HMRC SDLT: SDLTM19018 – Variation of leases: Increasing rent in the first five years: Example 1

Principles and Concepts of Lease Variation

This section of the HMRC internal manual provides guidance on the variation of leases, specifically focusing on increasing rent within the first five years. It uses an example to illustrate the principles involved.

Explains the legal implications of lease variations.
Details the calculation methods for rent increases.
Highlights the importance of compliance with tax regulations.
Provides a practical example for better understanding.

HMRC SDLT: SDLTM19018 – Variation of leases: Increasing rent in the first five years: Example 1

Original guidance here: HMRC SDLT: SDLTM19018 – Variation of leases: Increasing rent in the first five years: Example 1

HMRC SDLT: SDLTM32000 – Application – Crown application FA03/S107

Principles and Concepts of Crown Application FA03/S107

This section of the HMRC internal manual provides guidance on the application of Crown exemptions under FA03/S107. It outlines the principles and concepts relevant to the application process.

Explains the legal framework for Crown exemptions.
Details the criteria for eligibility and application procedures.
Clarifies the roles and responsibilities of HMRC in managing these exemptions.
Provides examples and case studies to illustrate key points.

HMRC SDLT: SDLTM32000 – Application – Crown application FA03/S107

Original guidance here: HMRC SDLT: SDLTM32000 – Application – Crown application FA03/S107

HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

Explains the eligibility criteria for Group Relief.
Details the process of claiming Group Relief.
Describes the interaction between Group Relief and other tax exemptions.
Provides examples to illustrate the application of Group Relief.

HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34390 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM31600 – Application

Principles and Concepts of SDLTM31600 – Application

This section of the HMRC internal manual provides guidance on the SDLTM31600 application. It outlines the principles and concepts necessary for understanding and applying the relevant tax regulations.

Details the application process for SDLTM31600.
Explains the key principles underlying the tax regulations.
Provides examples to illustrate complex concepts.
Offers guidance on compliance with HMRC standards.
Includes updates and revisions to ensure current information.

HMRC SDLT: SDLTM31600 – Application

Original guidance here: HMRC SDLT: SDLTM31600 – Application

HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

Transfer of an Interest in a Partnership

This section of the HMRC internal manual provides guidance on the transfer of an interest in a partnership, specifically under Paragraph 36. It outlines the principles and concepts related to the transfer process, ensuring compliance with tax regulations.

Details the legal framework governing partnership interest transfers.
Explains the tax implications for both transferor and transferee.
Provides examples to illustrate common scenarios and solutions.
Offers guidance on documentation and reporting requirements.

HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

Original guidance here: HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

HMRC SDLT: SDLTM34000 – Special provisions relating to partnerships: Transfer of interest in a Property Investment partnership

Principles and Concepts of SDLTM34000

This section of the HMRC internal manual focuses on special provisions concerning partnerships, specifically the transfer of interest in a Property Investment partnership. It outlines key principles and concepts relevant to such transfers.

Details the tax implications of transferring partnership interests.
Explains the legal framework governing property investment partnerships.
Provides guidance on compliance with HMRC regulations.
Highlights the importance of accurate record-keeping and reporting.

HMRC SDLT: SDLTM34000 – Special provisions relating to partnerships: Transfer of interest in a Property Investment partnership

Original guidance here: HMRC SDLT: SDLTM34000 – Special provisions relating to partnerships: Transfer of interest in a Property Investment partnership

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual outlines the circumstances under which Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for acquisitions of residential property by certain non-natural persons. It focuses on the legislative framework provided by FA03/S55/SCH4A and the criteria for a qualifying employee.

SDLT higher rate applies to non-natural persons acquiring residential property.
Legislation under FA03/S55/SCH4A governs these transactions.
Criteria for qualifying employees are detailed.
Guidance is intended for internal HMRC use.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM10040 – Introduction: definitions: agreements for lease

Principles and Concepts of Lease Agreements

This section of the HMRC internal manual provides an introduction to the definitions and principles of agreements for lease. It is designed to offer guidance on the legal and financial implications associated with lease agreements.

Defines key terms related to lease agreements.
Explains the legal framework governing lease agreements.
Outlines the financial responsibilities of parties involved.
Discusses the implications of lease agreements for tax purposes.

HMRC SDLT: SDLTM10040 – Introduction: definitions: agreements for lease

Original guidance here: HMRC SDLT: SDLTM10040 – Introduction: definitions: agreements for lease

HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

Conditions for Claiming Relief on Linked Transactions

This section of the HMRC internal manual outlines the conditions under which relief can be claimed for linked transactions under FA03/SCH6ZA/PARA1(5). It provides guidance on the principles and concepts necessary for understanding and applying the relief.

Explains the criteria for linked transactions.
Details the specific conditions required for claiming relief.
Provides examples to illustrate the application of the rules.
Clarifies legal interpretations and implications.

HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

Original guidance here: HMRC SDLT: SDLTM29835 – Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)

HMRC SDLT: SDLTM30010 – Application: Amount of tax chargeable FA03/S55

Principles and Concepts of Tax Chargeable

This section of the HMRC internal manual outlines the application of tax chargeable under FA03/S55. It provides guidance on determining the amount of tax due, focusing on specific principles and concepts.

Defines the criteria for calculating tax chargeable.
Explains the relevant sections of the Finance Act 2003.
Offers examples to illustrate the application of these rules.
Provides internal guidance for HMRC staff.

HMRC SDLT: SDLTM30010 – Application: Amount of tax chargeable FA03/S55

Original guidance here: HMRC SDLT: SDLTM30010 – Application: Amount of tax chargeable FA03/S55

HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

Principles and Concepts of Pension Funds and Linked Transactions

This section of the HMRC internal manual discusses the application of SDLTM31820, focusing on pension funds and linked transactions. It outlines key principles and concepts relevant to HM Revenue & Customs.

Explains the application of SDLTM31820 in relation to pension funds.
Details the processes involved in linked transactions.
Provides guidance for HMRC staff on handling these transactions.
Ensures compliance with tax regulations and policies.

HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

Original guidance here: HMRC SDLT: SDLTM31820 – Application – Pension Funds and linked transactions

HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs for partnerships. It outlines specific provisions and principles to ensure compliance with tax regulations.

Explains the criteria for exemptions applicable to partnerships.
Details reliefs available under specific conditions.
Clarifies the process for claiming exemptions and reliefs.
Offers examples to illustrate the application of these provisions.
Ensures adherence to HMRC guidelines and legal requirements.

HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34280 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM21610 – Example 3, Assignment of part

Principles and Concepts of SDLTM21610

This section of the HMRC internal manual provides guidance on the assignment of part of a property, specifically Example 3 under SDLTM21610. It outlines the tax implications and procedural requirements for such assignments.

Explains the process of assigning part of a property.
Details the tax considerations involved in the assignment.
Provides procedural guidance for compliance with HMRC regulations.
Includes examples to illustrate the application of these principles.

HMRC SDLT: SDLTM21610 – Example 3, Assignment of part

Original guidance here: HMRC SDLT: SDLTM21610 – Example 3, Assignment of part

HMRC SDLT: 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

Shared Ownership Leases: Market Value Election

This section of the HMRC internal manual provides detailed conditions under FA03/SCH9/PARA2 related to shared ownership leases where the freehold reversion is available. It explains the principles and concepts involved in market value elections for such transactions.

Focus on right to buy transactions and shared ownership leases.
Details conditions for market value election.
Applicable when freehold reversion is available.
Part of HMRC’s guidance on reliefs.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM29875 – Interaction with Shared ownership

Principles and Concepts of Shared Ownership Interaction

This section of the HMRC internal manual provides guidance on the interaction with shared ownership. It outlines the principles and concepts involved in shared ownership arrangements, focusing on tax implications and compliance requirements.

Explains shared ownership and its relevance to tax regulations.
Details the tax obligations for parties involved in shared ownership.
Provides examples of shared ownership scenarios and their tax treatments.
Highlights compliance requirements and reporting procedures.

HMRC SDLT: SDLTM29875 – Interaction with Shared ownership

Original guidance here: HMRC SDLT: SDLTM29875 – Interaction with Shared ownership

HMRC SDLT: SDLTM17105 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant

Principles and Concepts of Rent Payable Before Grant

This section of the HMRC internal manual discusses the provisions related to rent payable for a period before the grant. It outlines the key principles and concepts involved in such transactions.

Explains the definition of ‘rent’ in the context of pre-grant periods.
Details the legal implications and conditions under which rent is payable.
Provides guidance on the calculation and documentation of rent payments.
Clarifies the tax treatment and reporting requirements for pre-grant rent.

HMRC SDLT: SDLTM17105 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant

Original guidance here: HMRC SDLT: SDLTM17105 – Miscellaneous Provisions: ‘’Rent’’ payable for a period before grant

HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

Stamp Duty Implications of Schedule 15

This section of the HMRC internal manual provides guidance on the special provisions relating to partnerships under Schedule 15, focusing on the Stamp Duty implications. It outlines key principles and concepts that are essential for understanding these implications.

Explains the legal framework governing partnerships and Stamp Duty.
Details the application of Schedule 15 in various partnership scenarios.
Clarifies the calculation methods for Stamp Duty in partnerships.
Provides examples to illustrate complex situations.

HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

Original guidance here: HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

Deferring Payment in Case of Contingent or Uncertain Consideration

This section of the HMRC internal manual outlines the procedure for deferring payment when consideration is contingent or uncertain, as per FA03/S90. It also covers the process for appealing against HM Revenue & Customs’ refusal.

Explains the conditions under which payment deferral is applicable.
Details the appeal process against HMRC’s decision.
Provides guidance on documentation and evidence required for appeals.
Clarifies the timeline and steps involved in the appeal process.

HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

Original guidance here: HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

HMRC SDLT: SDLTM05040 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual provides guidance on the scope of chargeable consideration, particularly focusing on contingent, uncertain, or unascertained amounts. It explains adjustments under FA03/S80.

Contingent consideration involves payments dependent on future events.
Uncertain consideration refers to amounts not fixed at the time of transaction.
Unascertained consideration involves amounts not determined until a later date.
FA03/S80 outlines the process for adjustments in such cases.

HMRC SDLT: SDLTM05040 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General

Original guidance here: HMRC SDLT: SDLTM05040 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General

HMRC SDLT: SDLTM13155 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate

Principles of SDLT Calculation for Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for leases with variable or uncertain rent. It focuses on reviewing estimates to ensure accurate tax calculations.

Explains the method for estimating variable rent.
Details the process for reviewing and adjusting initial estimates.
Outlines the implications of incorrect estimations on SDLT liability.
Provides examples to illustrate the calculation process.

HMRC SDLT: SDLTM13155 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate

Original guidance here: HMRC SDLT: SDLTM13155 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate

HMRC SDLT: SDLTM20205 – Freeports and Investment Zones relief: general

Freeports and Investment Zones Relief: General Principles

This section of the HMRC internal manual provides guidance on the relief available for Freeports and Investment Zones. It outlines the principles and concepts related to tax incentives aimed at encouraging economic growth in designated areas.

Freeports offer tax reliefs to stimulate trade and investment.
Investment Zones provide similar benefits to foster economic development.
Both initiatives are designed to create jobs and boost local economies.
Eligibility criteria and application processes are detailed within the manual.

HMRC SDLT: SDLTM20205 – Freeports and Investment Zones relief: general

Original guidance here: HMRC SDLT: SDLTM20205 – Freeports and Investment Zones relief: general

HMRC SDLT: SDLTM09340 – Exchanges: Section 75C (7)

SDLTM09340 – Exchanges: Section 75C (7)

This section of the HMRC internal manual provides guidance on the application of Section 75C (7) related to exchanges. It outlines the principles and concepts necessary for understanding the tax implications of property exchanges.

Explains the legal framework governing property exchanges.
Details the specific conditions under which Section 75C (7) applies.
Provides examples to illustrate the application of the section.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM09340 – Exchanges: Section 75C (7)

Original guidance here: HMRC SDLT: SDLTM09340 – Exchanges: Section 75C (7)

HMRC SDLT: SDLTM13185 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases

Principles and Concepts of SDLT Calculation for Turnover Leases

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for leases with variable or uncertain rent, specifically turnover leases. It explains the principles and concepts involved in determining SDLT liabilities.

Understanding variable or uncertain rent in the context of SDLT.
Guidance on turnover leases and their impact on SDLT calculations.
Clarification of terms and conditions affecting SDLT liabilities.
Application of SDLT rules to specific lease scenarios.

HMRC SDLT: SDLTM13185 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases

Original guidance here: HMRC SDLT: SDLTM13185 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Turnover leases

HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the special provisions concerning the transfer of a chargeable interest to a partnership. It outlines the legal and tax implications involved in such transfers, providing guidance for compliance with UK tax regulations.

Explains the concept of chargeable interest in partnerships.
Details the tax implications of transferring interests.
Provides guidance for compliance with HMRC regulations.
Includes legal considerations for partnerships.

HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM53000 – Procedure: payment by cheque

Procedure: Payment by Cheque

This section of the HMRC internal manual provides guidance on the procedure for processing payments made by cheque. It outlines the necessary steps and considerations for handling such transactions effectively.

Details the process for receiving and recording cheque payments.
Explains the verification and validation of cheque details.
Describes the timeline and procedures for cheque clearance.
Highlights common issues and resolutions related to cheque payments.
Provides contact information for further assistance.

HMRC SDLT: SDLTM53000 – Procedure: payment by cheque

Original guidance here: HMRC SDLT: SDLTM53000 – Procedure: payment by cheque

HMRC SDLT: SDLTM00530 – Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1

Principles and Concepts of Exempt Transactions

This section of the HMRC internal manual explains the scope of chargeable transactions, specifically focusing on exempt transactions involving gifts of property. It outlines the relevant legislation under FA03/SCH3/PARA1.

Defines what constitutes a chargeable transaction.
Explains exemptions applicable to gifts of property.
Details the legislative framework governing these exemptions.
Provides guidance on interpreting the relevant legal provisions.

HMRC SDLT: SDLTM00530 – Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1

Original guidance here: HMRC SDLT: SDLTM00530 – Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1

HMRC SDLT: SDLTM09080 – Non-statutory clearances

Principles and Concepts of Non-Statutory Clearances

This section of the HMRC internal manual provides guidance on non-statutory clearances. It explains the principles and concepts involved in obtaining these clearances, which help clarify tax positions for individuals and businesses.

Non-statutory clearances offer informal advice on tax matters.
They assist in understanding complex tax legislation.
Clearances are not legally binding but provide valuable guidance.
They help taxpayers avoid potential disputes with HMRC.

HMRC SDLT: SDLTM09080 – Non-statutory clearances

Original guidance here: HMRC SDLT: SDLTM09080 – Non-statutory clearances

HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

Principles and Concepts of SDLTM34250

This section of the HMRC internal manual focuses on special provisions related to partnerships, specifically the application of exemptions and reliefs. It outlines key principles and concepts to guide the understanding and application of these provisions.

Explains the criteria for partnerships to qualify for specific exemptions.
Details the reliefs available to partnerships under certain conditions.
Clarifies the legal framework governing these exemptions and reliefs.
Provides guidance on the application process for claiming these benefits.

HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM13045 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) with a focus on deposit and loan arrangements. It uses Example 1 to illustrate the process.

Explains the calculation of SDLT in property transactions.
Details the role of deposits in SDLT calculations.
Describes how loan arrangements affect SDLT liability.
Provides a practical example to clarify the concepts.

HMRC SDLT: SDLTM13045 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1

Original guidance here: HMRC SDLT: SDLTM13045 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1

HMRC SDLT: SDLTM23035 – Reliefs: Group, Arrangements

Reliefs: Group, Arrangements

This section of the HMRC internal manual provides guidance on reliefs related to group arrangements. It outlines the principles and concepts involved in claiming reliefs within group structures.

Details on specific reliefs available for group arrangements.
Guidance on eligibility criteria for claiming reliefs.
Explanation of the process for applying for reliefs.
Information on compliance and reporting requirements.
Examples illustrating the application of reliefs in different scenarios.

HMRC SDLT: SDLTM23035 – Reliefs: Group, Arrangements

Original guidance here: HMRC SDLT: SDLTM23035 – Reliefs: Group, Arrangements

HMRC SDLT: SDLTM29200 – Reliefs: Financial Institutions in Resolution

Principles and Concepts of Financial Institutions in Resolution Reliefs

This section of the HMRC internal manual provides guidance on reliefs available to financial institutions undergoing resolution. It outlines the principles and concepts that govern these reliefs, ensuring compliance and understanding within financial sectors.

Details the types of reliefs applicable to financial institutions in resolution.
Explains the eligibility criteria for accessing these reliefs.
Guides on the procedural aspects of claiming reliefs.
Emphasises the importance of adherence to regulatory requirements.

HMRC SDLT: SDLTM29200 – Reliefs: Financial Institutions in Resolution

Original guidance here: HMRC SDLT: SDLTM29200 – Reliefs: Financial Institutions in Resolution

HMRC SDLT: SDLTM04060 – Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10

Principles and Concepts of Non-Cash Consideration in Construction

This section of the HMRC internal manual provides guidance on the scope of chargeable amounts for non-cash consideration in construction or similar works under FA03/SCH4/PARA10. It outlines the principles and concepts involved, focusing on the valuation and tax implications.

Understanding non-cash consideration in construction projects.
Guidelines on how to assess chargeable amounts.
Tax implications of non-cash consideration.
Valuation methods for non-cash consideration.

HMRC SDLT: SDLTM04060 – Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10

Original guidance here: HMRC SDLT: SDLTM04060 – Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10

HMRC SDLT: SDLTM34010 – Para 14 – Overview

Overview of SDLTM34010 – Para 14

This section of the HMRC internal manual provides an overview of SDLTM34010, focusing on the principles and concepts relevant to tax regulations and compliance. It serves as a guide for HMRC staff.

Details the specific tax regulations under SDLTM34010.
Explains the compliance requirements for taxpayers.
Outlines the procedures for HMRC staff to follow.
Provides guidance on interpreting tax laws.
Includes updates and revisions to the manual.

HMRC SDLT: SDLTM34010 – Para 14 – Overview

Original guidance here: HMRC SDLT: SDLTM34010 – Para 14 – Overview

HMRC SDLT: SDLTM04110 – Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18

Principles and Concepts of Non-Cash Consideration

This section of the HMRC internal manual discusses the scope of chargeable amounts related to non-cash consideration, specifically focusing on the receipt of a reverse premium as outlined in FA03/SCH17A/PARA18. It provides guidance on how such transactions are evaluated for tax purposes.

Explains the concept of non-cash consideration in tax calculations.
Details the implications of receiving a reverse premium.
Outlines how these transactions are assessed under specific tax legislation.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM04110 – Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18

Original guidance here: HMRC SDLT: SDLTM04110 – Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18

HMRC SDLT: 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

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual outlines the principles and concepts related to the increased Stamp Duty Land Tax (SDLT) rates for non-resident transactions. It focuses on the non-resident status in relation to chargeable transactions, specifically addressing companies under the non-UK control test.

Explains the conditions under which a company is considered non-resident for SDLT purposes.
Details the second condition involving non-UK control as per para 9 Sch 9A FA03.
Provides guidance on how these rules apply to companies.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

Group Relief allows companies within a group to transfer losses to offset profits.
Eligibility criteria for companies to claim Group Relief are specified.
Details on how to calculate and apply Group Relief are included.
Examples illustrate the application of Group Relief in various scenarios.

HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34490 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM34010 – Para 14 – Overview

Overview of SDLTM34010 – Para 14

This section of the HMRC internal manual provides an overview of SDLTM34010, focusing on the principles and concepts related to Stamp Duty Land Tax (SDLT). It is designed to guide HM Revenue & Customs staff in understanding and applying SDLT regulations.

Explains the legal framework governing SDLT.
Details the procedures for assessing and collecting SDLT.
Provides examples of common scenarios and their tax implications.
Offers guidance on compliance and enforcement measures.

HMRC SDLT: SDLTM34010 – Para 14 – Overview

Original guidance here: HMRC SDLT: SDLTM34010 – Para 14 – Overview

HMRC SDLT: SDLTM17040 – Miscellaneous Provisions: Linked leases: Successive: Calculation

Principles and Concepts of Linked Leases: Successive Calculation

This section of the HMRC internal manual provides guidance on the calculation of linked leases, specifically focusing on successive leases. It outlines the principles and concepts involved in determining the tax implications of such leases.

Explains the definition and nature of linked leases.
Details the calculation method for successive leases.
Provides examples to illustrate the application of these principles.
Clarifies the tax responsibilities for parties involved in linked leases.

HMRC SDLT: SDLTM17040 – Miscellaneous Provisions: Linked leases: Successive: Calculation

Original guidance here: HMRC SDLT: SDLTM17040 – Miscellaneous Provisions: Linked leases: Successive: Calculation

HMRC SDLT: SDLTM23013 – Reliefs: Group Tax Bulletin article: Enquiries involving group relief claims

Principles and Concepts of Group Relief Claims

This section of the HMRC internal manual provides guidance on handling enquiries related to group relief claims. It outlines the principles and concepts involved in group tax relief, ensuring compliance with regulations and efficient processing of claims.

Explains the framework for group relief claims.
Details the procedures for conducting enquiries.
Emphasises compliance with tax regulations.
Offers insights into efficient claim processing.

HMRC SDLT: SDLTM23013 – Reliefs: Group Tax Bulletin article: Enquiries involving group relief claims

Original guidance here: HMRC SDLT: SDLTM23013 – Reliefs: Group Tax Bulletin article: Enquiries involving group relief claims

HMRC SDLT: SDLTM34450 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, focusing specifically on Group Relief. It outlines the principles and concepts that govern the use of Group Relief within the UK tax system.

Group Relief allows companies within a group to offset profits and losses.
It facilitates tax efficiency by transferring losses between group companies.
Eligibility criteria and procedural requirements are detailed.
Examples illustrate practical applications of the relief.

HMRC SDLT: SDLTM34450 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34450 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM27071 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13

Principles and Concepts of SDLTM27071

This section of the HMRC internal manual covers the treatment of transactions under the Finance Act 2003, Schedule 9, Paragraph 13, focusing on right to buy transactions and shared ownership leases. It provides guidance on:

Understanding rent to shared ownership lease agreements.
Application of reliefs in specific property transactions.
Compliance with legal frameworks for shared ownership.
HMRC’s approach to calculating and applying tax reliefs.

HMRC SDLT: SDLTM27071 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13

Original guidance here: HMRC SDLT: SDLTM27071 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13

HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

Overpayment Relief: Exclusions

This section of the HMRC internal manual outlines the exclusions related to overpayment relief. Overpayment relief allows taxpayers to claim a refund for overpaid taxes, but certain conditions and exclusions apply. Key principles include:

Eligibility criteria for claiming overpayment relief.
Specific exclusions that prevent a claim from being valid.
Time limits within which claims must be made.
Documentation and evidence required to support a claim.

HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

Original guidance here: HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

HMRC SDLT: SDLTM21550 – Free-standing transfers

Free-standing Transfers: Principles and Concepts

This section of the HMRC internal manual provides guidance on free-standing transfers, focusing on the principles and concepts involved. It is part of the SDLTM21550 series and serves as a resource for understanding relevant tax regulations.

Explains the concept of free-standing transfers within the tax framework.
Details the procedures and requirements for processing such transfers.
Provides examples to illustrate the application of these principles.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM21550 – Free-standing transfers

Original guidance here: HMRC SDLT: SDLTM21550 – Free-standing transfers

HMRC SDLT: SDLTM27020 – Reliefs: Right to buy transactions, shared ownership leases etc: Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4

Principles and Concepts of Shared Ownership Leases

This section outlines the conditions that shared ownership leases must meet under FA03/SCH9/PARA2 & PARA 4, as part of HMRC’s internal manual. It focuses on reliefs applicable to right to buy transactions and shared ownership leases.

Defines the specific conditions required for shared ownership leases.
Explains the legal framework under FA03/SCH9/PARA2 & PARA 4.
Discusses reliefs available for right to buy transactions.
Provides guidance for HMRC staff on applying these rules.

HMRC SDLT: SDLTM27020 – Reliefs: Right to buy transactions, shared ownership leases etc: Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4

Original guidance here: HMRC SDLT: SDLTM27020 – Reliefs: Right to buy transactions, shared ownership leases etc: Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4

HMRC SDLT: SDLTM28100 – Reliefs: Alternative property finance

Principles and Concepts of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines the principles and concepts underpinning these reliefs.

Explains the eligibility criteria for alternative property finance reliefs.
Details the types of financial arrangements that qualify for relief.
Describes the tax implications and benefits of using alternative property finance.
Provides examples to illustrate the application of these reliefs.

HMRC SDLT: SDLTM28100 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28100 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within the UK tax system.

Explains the eligibility criteria for Group Relief.
Details the process for claiming relief between group companies.
Describes the limitations and conditions associated with Group Relief.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM62290 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties

Guidance for Completing SDLT Forms

This section of the HMRC internal manual provides detailed instructions for completing forms SDLT1, SDLT3, and SDLT4, with a focus on question 26 regarding the number of properties. It aims to assist users in accurately reporting property transactions.

Explanation of SDLT forms and their purpose.
Detailed guidance on answering question 26 on SDLT1.
Clarification on reporting the number of properties involved in transactions.
Support for accurate completion of tax-related forms.

HMRC SDLT: SDLTM62290 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties

Original guidance here: HMRC SDLT: SDLTM62290 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 26 SDLT1, number of properties

HMRC SDLT: SDLTM00285 – Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the principles and concepts related to chargeable land transactions under the Commonhold and Leasehold Reform Act 2002. It provides guidance on what constitutes a chargeable transaction.

Defines chargeable land transactions.
Explains the impact of the Commonhold and Leasehold Reform Act 2002.
Details the criteria for determining chargeability.
Offers examples of transactions that fall under this category.

HMRC SDLT: SDLTM00285 – Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002

Original guidance here: HMRC SDLT: SDLTM00285 – Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002

HMRC SDLT: SDLTM11015 – Chargeable Consideration: Rent: Inclusive of services etc

SDLTM11015 – Chargeable Consideration: Rent

This section of the HMRC internal manual provides guidance on the principles and concepts related to chargeable consideration for rent, specifically when it includes services. It outlines key aspects for understanding and applying these rules.

Definition of chargeable consideration in rental agreements.
Inclusion of services within rental charges.
Guidelines for calculating chargeable amounts.
Examples illustrating different scenarios.
References to relevant legislation and regulations.

HMRC SDLT: SDLTM11015 – Chargeable Consideration: Rent: Inclusive of services etc

Original guidance here: HMRC SDLT: SDLTM11015 – Chargeable Consideration: Rent: Inclusive of services etc

HMRC SDLT: SDLTM13190 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking

Principles of SDLT Calculation for Variable Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for leases with variable or uncertain rent, specifically focusing on index-linked rent. Key principles include:

Understanding how index linking affects rent calculations.
Applying SDLT rules to variable rent scenarios.
Determining the impact of rent reviews on SDLT liabilities.
Utilising HMRC guidelines to ensure compliance.

HMRC SDLT: SDLTM13190 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking

Original guidance here: HMRC SDLT: SDLTM13190 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking

HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on the commencement and transitional provisions related to SDLT (Stamp Duty Land Tax). It outlines the principles and concepts that apply when new legislation is introduced, ensuring a smooth transition from old to new rules.

Explanation of commencement provisions for new SDLT legislation.
Guidance on transitional provisions to facilitate rule changes.
Ensures compliance with updated tax regulations.
Clarifies the application of new and existing rules.

HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49200 – Commencement and transitional provisions

HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

Principles and Concepts of SDLTM33810

This section of the HMRC internal manual discusses the transfer of a chargeable interest from a partnership to a partnership under Paragraph 23. It outlines the legal and tax implications of such transfers, providing guidance for compliance with relevant regulations.

Explains the process of transferring chargeable interests between partnerships.
Details the tax implications and legal requirements.
Provides guidance for ensuring compliance with HMRC regulations.
Includes examples to illustrate key concepts.

HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

Original guidance here: HMRC SDLT: SDLTM33810 – Transfer of a chargeable interest from a partnership to a partnership – Para23

HMRC SDLT: SDLTM09180 – Meaning of transaction: Section 75A (1)(b)

Principles and Concepts of SDLTM09180

This section of the HMRC internal manual explains the meaning of a transaction under Section 75A(1)(b). It provides guidance on the interpretation and application of tax regulations related to transactions. Key principles and concepts include:

Definition of a transaction under Section 75A(1)(b).
Guidance on the application of tax regulations.
Interpretation of relevant legal terms.
Examples illustrating the application of these rules.

HMRC SDLT: SDLTM09180 – Meaning of transaction: Section 75A (1)(b)

Original guidance here: HMRC SDLT: SDLTM09180 – Meaning of transaction: Section 75A (1)(b)

HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

Principles and Concepts of SDLTM33870

This section of the HMRC internal manual provides an example of the transfer of a chargeable interest from a partnership consisting entirely of corporate bodies. It outlines key principles and concepts related to this process.

Explains the legal framework governing such transfers.
Details the tax implications for involved corporate bodies.
Provides a step-by-step example to illustrate the process.
Highlights the responsibilities of each party in the transaction.

HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

Original guidance here: HMRC SDLT: SDLTM33870 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Example 3

HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

Stamp Duty Implications for Partnerships

This section of the HMRC internal manual addresses the Stamp Duty implications under Schedule 15 for partnerships. It provides guidance on special provisions related to partnerships and their tax obligations.

Explains the application of Stamp Duty to partnership transactions.
Details specific provisions under Schedule 15 affecting partnerships.
Offers guidance on compliance with HMRC regulations.
Clarifies tax responsibilities for partners within a partnership.

HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

Original guidance here: HMRC SDLT: SDLTM34600 – Special provisions relating to partnerships: Stamp Duty implications of Schedule 15

HMRC SDLT: SDLTM09060 – Commencement

Commencement Principles and Concepts

This section of the HMRC internal manual, titled SDLTM09060 – Commencement, outlines key principles and concepts related to the commencement of specific tax regulations. It provides guidance for HMRC staff on the implementation and interpretation of these regulations.

Defines the commencement date for tax regulations.
Explains the impact of commencement on existing tax obligations.
Details transitional arrangements for taxpayers.
Clarifies procedural steps for HMRC staff.

HMRC SDLT: SDLTM09060 – Commencement

Original guidance here: HMRC SDLT: SDLTM09060 – Commencement

HMRC SDLT: 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’

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the application of the higher rate of Stamp Duty Land Tax (SDLT) for acquisitions of residential property by non-natural persons. It focuses on the definition of a ‘significant part of the interior’ as per FA03/S55/SCH4A.

Higher rate SDLT applies to certain non-natural persons acquiring residential property.
The term ‘significant part of the interior’ is crucial in determining SDLT liability.
Guidance is provided under FA03/S55/SCH4A.

HMRC SDLT: 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’

Original guidance here: HMRC SDLT: 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’

HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

Partnership Share for the Purposes of Para20

This section from the HMRC internal manual provides guidance on calculating partnership shares under Para20. It outlines the principles and concepts crucial for understanding the allocation of partnership shares.

Defines partnership shares for tax purposes.
Explains the calculation method for determining shares.
Discusses relevant tax implications and compliance requirements.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

Original guidance here: HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

HMRC SDLT: SDLTM34460 – Application of exemptions and reliefs: Group Relief

Group Relief: Application of Exemptions and Reliefs

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs related to Group Relief. It outlines the principles and concepts necessary for understanding and applying Group Relief within the UK tax framework.

Explanation of Group Relief and its purpose in tax management.
Criteria for eligibility and application of exemptions.
Detailed guidance on the procedural aspects of claiming reliefs.
Clarification of common misconceptions and errors.

HMRC SDLT: SDLTM34460 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34460 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM34650 – Special provisions relating to partnerships: Notification of partnership transactions

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on notifying partnership transactions. It outlines the responsibilities and requirements for partnerships to report transactions to HMRC. Key principles include ensuring compliance with tax regulations and maintaining accurate records.

Notification of partnership transactions is mandatory.
Compliance with HMRC regulations is essential.
Accurate record-keeping is required for all transactions.
Guidance is provided for internal HMRC use.

HMRC SDLT: SDLTM34650 – Special provisions relating to partnerships: Notification of partnership transactions

Original guidance here: HMRC SDLT: SDLTM34650 – Special provisions relating to partnerships: Notification of partnership transactions

HMRC SDLT: SDLTM31760 – Application

SDLTM31760 – Application

This section of the HMRC internal manual provides guidance on the application of SDLTM31760. It outlines key principles and concepts relevant to HM Revenue & Customs procedures. The document serves as an internal resource for HMRC staff.

Published by HM Revenue & Customs.
First published on 19 March 2016.
Last updated on 17 June 2024.
Part of the HMRC manual section format.
Accessible via the government frontend application.

HMRC SDLT: SDLTM31760 – Application

Original guidance here: HMRC SDLT: SDLTM31760 – Application

HMRC SDLT: SDLTM09790 – SDLT – higher rates for additional dwellings: Condition C – partnership interests – Para 14 Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings: Condition C

This section of the HMRC internal manual explains the principles and concepts related to the higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings, focusing on Condition C concerning partnership interests.

Condition C is outlined under Paragraph 14, Schedule 4ZA of the Finance Act 2003.
It addresses how partnership interests affect SDLT liability for additional properties.
The guidance is part of the HMRC manual, providing detailed instructions for internal use.
Published by HM Revenue & Customs, it ensures compliance with tax regulations.

HMRC SDLT: SDLTM09790 – SDLT – higher rates for additional dwellings: Condition C – partnership interests – Para 14 Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09790 – SDLT – higher rates for additional dwellings: Condition C – partnership interests – Para 14 Sch 4ZA FA2003

HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest to a partnership. It outlines specific provisions and considerations that apply to such transactions.

Explains the legal framework governing partnership transactions.
Details the tax implications for transferring chargeable interests.
Provides examples to illustrate complex scenarios.
Offers guidance on compliance with HMRC regulations.
Clarifies roles and responsibilities of partners in these transactions.

HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33540 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM19320 – Reliefs and exemptions: Overlap relief: Example 2

Overlap Relief: Example 2

This section of the HMRC internal manual provides guidance on overlap relief, a tax relief mechanism for businesses. It explains the principles and concepts involved in calculating overlap relief, using a specific example to illustrate the process.

Overlap relief helps businesses avoid double taxation during accounting period changes.
The example demonstrates how to calculate overlap profits.
It highlights the importance of accurate record-keeping for tax purposes.
Guidance is provided on applying relief to minimise tax liabilities.

HMRC SDLT: SDLTM19320 – Reliefs and exemptions: Overlap relief: Example 2

Original guidance here: HMRC SDLT: SDLTM19320 – Reliefs and exemptions: Overlap relief: Example 2

HMRC SDLT: SDLTM23070 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23070 Reliefs

Explains the eligibility criteria for group reliefs.
Details the conditions for reconstruction relief.
Describes the process for claiming acquisition relief.
Emphasises the importance of adhering to HMRC guidelines.

HMRC SDLT: SDLTM23070 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23070 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM33210 – Ordinary partnership transactions – Para5

Principles of Ordinary Partnership Transactions

This section of the HMRC internal manual provides guidance on ordinary partnership transactions under Para5. It outlines the key principles and concepts that govern these transactions, ensuring compliance with tax regulations.

Explains the tax implications for ordinary partnerships.
Details the responsibilities of partners in tax reporting.
Clarifies the treatment of partnership income and expenses.
Provides examples of common partnership transactions.

HMRC SDLT: SDLTM33210 – Ordinary partnership transactions – Para5

Original guidance here: HMRC SDLT: SDLTM33210 – Ordinary partnership transactions – Para5

HMRC SDLT: 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

Principles and Concepts of SDLT Forms Guidance

This section provides detailed guidance for completing SDLT forms, specifically SDLT1, SDLT3, and SDLT4. It focuses on addressing specific questions related to mineral rights and reserved minerals. The guidance is intended for internal use by HMRC staff.

Clarifies how to complete question 7 on SDLT3 and question 6 on SDLT4.
Explains the treatment of minerals or mineral rights reserved in property transactions.
Aims to ensure accurate and consistent form completion.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM05010 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual outlines the scope of chargeable consideration under FA03/S51, focusing on contingent, uncertain, or unascertained consideration. It provides guidance on how these types of consideration are assessed for tax purposes.

Explains the concept of chargeable consideration in tax law.
Discusses contingent, uncertain, or unascertained consideration.
Provides guidelines on tax assessment for these considerations.
Part of the HMRC internal manual for tax professionals.

HMRC SDLT: SDLTM05010 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51

Original guidance here: HMRC SDLT: SDLTM05010 – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51

HMRC SDLT: SDLTM23210 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines the principles and concepts that underpin these reliefs, ensuring compliance with tax regulations.

Group relief allows companies within the same group to transfer losses.
Reconstruction relief applies to company reorganisations.
Acquisition relief is available for certain business acquisitions.
Eligibility criteria and conditions are specified for each relief type.

HMRC SDLT: SDLTM23210 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23210 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM50800 – Procedure: Interest on repayment of tax overpaid FA03/S89

Principles and Concepts of Interest on Tax Repayment

This section of the HMRC internal manual outlines the procedure for calculating interest on the repayment of overpaid tax under FA03/S89. It provides guidance on the principles and concepts involved in determining interest amounts.

Interest is applicable on overpaid tax amounts.
FA03/S89 outlines the legal framework for interest calculation.
Interest calculation begins from the date of overpayment.
Specific conditions and exceptions may apply.
Guidance is intended for internal HMRC use.

HMRC SDLT: SDLTM50800 – Procedure: Interest on repayment of tax overpaid FA03/S89

Original guidance here: HMRC SDLT: SDLTM50800 – Procedure: Interest on repayment of tax overpaid FA03/S89

HMRC SDLT: SDLTM09270 – Supplementary provisions: Section 75C

Supplementary Provisions: Section 75C

This section of the HMRC internal manual provides guidance on the supplementary provisions under Section 75C. It is designed to assist HMRC staff in understanding and applying these provisions effectively.

Explains the purpose and scope of Section 75C.
Details the conditions under which the provisions apply.
Provides examples to illustrate the application of the rules.
Offers guidance on compliance and enforcement.

HMRC SDLT: SDLTM09270 – Supplementary provisions: Section 75C

Original guidance here: HMRC SDLT: SDLTM09270 – Supplementary provisions: Section 75C

HMRC SDLT: SDLTM11055 – Chargeable Consideration: Deposit and loan arrangements

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual provides guidance on chargeable consideration in the context of deposit and loan arrangements. It outlines the principles and concepts applied to determine the chargeable amount for tax purposes.

Explains what constitutes chargeable consideration under UK tax law.
Details the treatment of deposits in property transactions.
Describes how loan arrangements are assessed for tax purposes.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM11055 – Chargeable Consideration: Deposit and loan arrangements

Original guidance here: HMRC SDLT: SDLTM11055 – Chargeable Consideration: Deposit and loan arrangements

HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

Principles and Concepts of SDLTM61520

This section of the HMRC internal manual provides guidance on the processing of example letters of authority. It outlines the necessary steps and considerations for handling such documents effectively.

Details the format and content required in a letter of authority.
Explains the importance of verifying the authenticity of the letter.
Describes the procedures for processing and recording the letter.
Emphasises compliance with legal and regulatory requirements.

HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

Original guidance here: HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

HMRC SDLT: SDLTM62080 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Principles and Concepts of SDLTM62080

This section of the HMRC internal manual provides detailed guidance on completing the SDLT1 form, specifically focusing on question 13 regarding linked transactions. It aims to ensure accuracy and compliance in form submissions.

Explains the importance of correctly identifying linked transactions.
Provides step-by-step instructions for completing question 13 on the SDLT1 form.
Highlights common errors and how to avoid them.
Offers additional resources for further clarification.

HMRC SDLT: SDLTM62080 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Original guidance here: HMRC SDLT: SDLTM62080 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

HMRC SDLT: SDLTM04060B – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 3

Principles and Concepts of Non-cash Consideration in Construction

This section of the HMRC internal manual discusses the scope of chargeable amounts concerning non-cash consideration in construction or similar works, as outlined in FA03/SCH4/PARA10. It provides an example to illustrate the application of these principles.

Explains how non-cash consideration is assessed in construction projects.
Details the legislative framework under FA03/SCH4/PARA10.
Provides a practical example to clarify the application of these rules.
Aims to guide HMRC staff in evaluating non-cash transactions.

HMRC SDLT: SDLTM04060B – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 3

Original guidance here: HMRC SDLT: SDLTM04060B – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 3

HMRC SDLT: SDLTM20010 – Reliefs: Introduction

Principles and Concepts of SDLT Reliefs

This section of the HMRC internal manual introduces the principles and concepts of Stamp Duty Land Tax (SDLT) reliefs. It provides guidance on the various types of reliefs available and their application.

Overview of SDLT reliefs and their significance.
Explanation of eligibility criteria for different reliefs.
Guidance on how to apply for SDLT reliefs.
Examples of scenarios where SDLT reliefs can be claimed.

HMRC SDLT: SDLTM20010 – Reliefs: Introduction

Original guidance here: HMRC SDLT: SDLTM20010 – Reliefs: Introduction

HMRC SDLT: SDLTM13010 – Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction

Principles and Concepts of SDLT Calculation for Lease Premiums

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for lease premiums. It introduces key principles and concepts necessary for understanding SDLT implications in lease agreements.

Explains the calculation process for SDLT on lease premiums.
Details the factors influencing SDLT rates and thresholds.
Provides examples to illustrate SDLT calculations.
Clarifies exemptions and reliefs applicable to lease transactions.

HMRC SDLT: SDLTM13010 – Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction

Original guidance here: HMRC SDLT: SDLTM13010 – Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction

HMRC SDLT: SDLTM23260 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23260

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition activities. It outlines the conditions under which these reliefs apply and the processes involved.

Explains the eligibility criteria for group relief.
Describes the procedures for claiming reconstruction relief.
Details the conditions for acquisition relief.
Provides examples to illustrate the application of these reliefs.
Includes references to relevant legislation and case law.

HMRC SDLT: SDLTM23260 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23260 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Principles and Concepts of SDLTM62085 Guidance

This section of the HMRC internal manual provides detailed guidance on completing the SDLT1 form, specifically addressing question 13 regarding linked transactions. It aims to ensure accurate and compliant submissions by clarifying complex areas of the form.

Offers further guidance for completing SDLT1 forms.
Focuses on question 13 related to linked transactions.
Ensures accuracy and compliance in form submissions.
Part of HMRC’s internal manual for tax-related processes.

HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

Original guidance here: HMRC SDLT: SDLTM62085 – Processing: Further guidance for completing forms SDLT1: Further guidance for question 13 SDLT1, linked transactions

HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

Compliance: Penalties and Interest

This section of the HMRC internal manual provides guidance on compliance related to penalties and interest. It outlines the principles and concepts necessary for understanding the application of penalties and interest in tax matters.

Explains the criteria for imposing penalties.
Details the calculation of interest on unpaid taxes.
Provides examples of compliance scenarios.
Discusses the appeal process for penalties.
Offers guidance on mitigating penalties.

HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

Original guidance here: HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

HMRC SDLT: 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

Principles and Concepts of SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual provides guidance on the Stamp Duty Land Tax (SDLT) increased rates for non-resident transactions. It covers the completion and amendment of land transaction returns when an individual becomes a UK resident after the return is delivered, and the effect of rules applying to spouses and civil partners of UK residents.

Guidance on SDLT increased rates for non-residents.
Instructions for amending land transaction returns.
Rules for UK residents’ spouses and civil partners.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM20210 – Freeports and Investment Zones relief -qualifying land

Freeports and Investment Zones Relief – Qualifying Land

This section of the HMRC internal manual provides guidance on the relief available for qualifying land within Freeports and Investment Zones. It outlines the principles and criteria necessary for land to qualify for relief, aiming to facilitate investment and economic growth in designated areas.

Defines what constitutes qualifying land for relief.
Explains the benefits of Freeports and Investment Zones.
Details the application process for obtaining relief.
Highlights the economic objectives of these initiatives.

HMRC SDLT: SDLTM20210 – Freeports and Investment Zones relief -qualifying land

Original guidance here: HMRC SDLT: SDLTM20210 – Freeports and Investment Zones relief -qualifying land

HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

Principles and Concepts of Trustee Changes in Continuing Settlements

This section of the HMRC internal manual provides guidance on the implications of changes in the composition of trustees within a continuing settlement. It outlines the principles and concepts involved in such changes, focusing on the legal and tax considerations.

Explains the process of appointing new trustees.
Details the legal responsibilities of incoming and outgoing trustees.
Highlights tax implications and reporting requirements.
Provides examples of common scenarios and solutions.

HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

Original guidance here: HMRC SDLT: SDLTM31745 – Application – Trusts and powers: Changes in the composition of trustees of a continuing settlement

HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

Application of Detailed Provisions

This section of the HMRC internal manual, titled SDLTM33760 – Example 1, explains the application of detailed provisions. It serves as a guide for understanding specific tax regulations and their implementation.

Provides an example of applying detailed tax provisions.
Offers insights into the practical aspects of tax regulation.
Assists HMRC staff in interpreting complex tax rules.
Ensures compliance with current tax legislation.

HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

Original guidance here: HMRC SDLT: SDLTM33760 – Example 1 – application of detailed provisions

HMRC SDLT: SDLTM60500 – Processing: Misdirected items

Principles and Concepts of Misdirected Items Processing

This section of the HMRC internal manual provides guidance on handling misdirected items within the processing framework. It outlines the necessary steps and considerations for effectively managing such occurrences.

Defines misdirected items and their impact on processing.
Details the procedures for identifying and categorising misdirected items.
Explains the corrective actions required to address misdirection.
Emphasises the importance of accurate record-keeping and communication.
Highlights the role of staff training in preventing misdirection.

HMRC SDLT: SDLTM60500 – Processing: Misdirected items

Original guidance here: HMRC SDLT: SDLTM60500 – Processing: Misdirected items

HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

Principles and Concepts of SDLTM61510

This section of the HMRC internal manual provides guidance on processing example letters of authority. It outlines the necessary steps and considerations for handling such documents effectively within the HMRC framework.

Understanding the purpose and use of letters of authority.
Guidelines for verifying the authenticity of the documents.
Procedures for processing and recording the letters.
Ensuring compliance with HMRC regulations and standards.

HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

Original guidance here: HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

HMRC SDLT: SDLTM13085 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year

Calculation of Stamp Duty Land Tax (SDLT): Rent and Term Includes a Part Year

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) when the rental term includes a part year. It outlines the principles and concepts involved in determining the tax liability.

Explains the calculation method for SDLT on rents.
Addresses scenarios where the rental term is not a full year.
Provides examples to illustrate the calculation process.
Clarifies the application of relevant tax legislation.

HMRC SDLT: SDLTM13085 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year

Original guidance here: HMRC SDLT: SDLTM13085 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Term includes a part year

HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Details the process of claiming relief between group companies.
Describes the conditions under which relief can be transferred.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM17010 – Miscellaneous Provisions: Substantial performance of an agreement

Substantial Performance of an Agreement

This section of the HMRC internal manual discusses the concept of substantial performance in agreements. It outlines the principles and criteria used to determine when an agreement is considered substantially performed.

Substantial performance refers to fulfilling enough of a contract to warrant payment.
It does not require complete performance but must meet essential terms.
Factors include the extent of completion and the significance of any deviations.
Legal implications arise if substantial performance is disputed.

HMRC SDLT: SDLTM17010 – Miscellaneous Provisions: Substantial performance of an agreement

Original guidance here: HMRC SDLT: SDLTM17010 – Miscellaneous Provisions: Substantial performance of an agreement

HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual provides guidance on chargeable consideration, specifically focusing on rent as outlined in SDLTM33800. It includes examples to illustrate the application of these principles.

Chargeable consideration refers to the value exchanged in a transaction, including rent.
Understanding the implications of chargeable consideration is crucial for compliance with tax regulations.
Examples help clarify complex scenarios involving rent as part of chargeable consideration.

HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

Original guidance here: HMRC SDLT: SDLTM33800 – Chargeable consideration includes rent – Para19, example

HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

Stamp Office Queries and Customer Responses

This section of the HMRC internal manual provides guidance on processing Stamp Duty Land Tax (SDLT) queries and customer responses. It focuses on the use of forms SDLT8/8A for obtaining further information or tax required to issue a certificate. Key principles include:

Understanding the purpose of forms SDLT8/8A.
Ensuring accurate and complete information is provided.
Facilitating efficient processing of SDLT certificates.
Maintaining compliance with HMRC regulations.

HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

Original guidance here: HMRC SDLT: SDLTM60220 – Processing: Stamp Office queries and customer responses: Forms SDLT8/8A: Further information/tax required to allow certificate issue

HMRC SDLT: SDLTM11050 – Chargeable Consideration: Premium payments for lease: Reverse premiums

Principles and Concepts of Chargeable Consideration for Leases

This section of the HMRC internal manual focuses on the principles and concepts related to chargeable consideration for leases, specifically addressing premium payments and reverse premiums. Key points include:

Definition and explanation of chargeable consideration in the context of leases.
Details on how premium payments are treated for tax purposes.
Clarification on reverse premiums and their implications.
Guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM11050 – Chargeable Consideration: Premium payments for lease: Reverse premiums

Original guidance here: HMRC SDLT: SDLTM11050 – Chargeable Consideration: Premium payments for lease: Reverse premiums

HMRC SDLT: SDLTM17610 – Introduction: Scope of manual

Introduction: Scope of Manual

This section of the HMRC internal manual provides an overview of the SDLTM17610 guidelines. It outlines the principles and concepts essential for understanding the scope of the manual.

Defines the purpose and scope of the SDLTM17610 manual.
Explains the guidelines for HMRC staff regarding SDLTM17610.
Provides context for the application of SDLTM17610 within HMRC operations.
Clarifies the roles and responsibilities of HMRC personnel in relation to SDLTM17610.

HMRC SDLT: SDLTM17610 – Introduction: Scope of manual

Original guidance here: HMRC SDLT: SDLTM17610 – Introduction: Scope of manual

HMRC SDLT: SDLTM28430 – Reliefs: Alternative property finance

Reliefs: Alternative Property Finance

This section of the HMRC internal manual provides guidance on reliefs available for alternative property finance. It outlines the principles and concepts related to tax reliefs in property finance transactions, particularly those that comply with Sharia law.

Explains the eligibility criteria for tax reliefs in alternative property finance.
Details the types of transactions that qualify for relief.
Discusses the legal framework supporting these reliefs.
Provides examples of compliant financial arrangements.

HMRC SDLT: SDLTM28430 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28430 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

Details on how exemptions and reliefs apply to partnerships.
Guidance on tax compliance for partnership entities.
Explanation of relevant tax laws and regulations.
Clarification of partnership-specific tax scenarios.

HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34250 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM16011 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

Overlap Relief: Rent Taken into Account

This section of the HMRC internal manual provides guidance on the principles and concepts of overlap relief, specifically focusing on rent taken into account. It is designed for internal use by HM Revenue & Customs staff.

Explains the concept of overlap relief in taxation.
Details how rent is considered in overlap relief calculations.
Provides examples and scenarios for better understanding.
Clarifies the application of reliefs and exemptions in specific cases.

HMRC SDLT: SDLTM16011 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

Original guidance here: HMRC SDLT: SDLTM16011 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

HMRC SDLT: SDLTM19645 – Miscellaneous provisions: Linked leases: Successive: Example

Principles and Concepts of Linked Leases

This section of the HMRC internal manual provides guidance on linked leases, specifically focusing on successive leases. It includes an example to illustrate the application of these principles.

Linked leases refer to multiple leases that are connected or related.
Successive leases involve leases that follow one another over time.
The section provides an example to help understand the practical application of these concepts.
Guidance is aimed at ensuring compliance with relevant tax regulations.

HMRC SDLT: SDLTM19645 – Miscellaneous provisions: Linked leases: Successive: Example

Original guidance here: HMRC SDLT: SDLTM19645 – Miscellaneous provisions: Linked leases: Successive: Example

HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

Sum of the Lower Proportions – Detailed Provisions

This section of the HMRC internal manual provides detailed guidance on calculating the sum of the lower proportions. It is intended for use by HM Revenue & Customs staff. The document outlines specific provisions and methodologies for accurate calculations.

Guidance on calculating lower proportions.
Intended for HMRC internal use.
Includes specific provisions and methodologies.
Ensures accurate tax calculations.

HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

Original guidance here: HMRC SDLT: SDLTM33750 – Sum of the lower proportions – detailed provisions

HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

Stamp Duty Implications for Partnerships

This section of the HMRC internal manual provides guidance on the Stamp Duty implications of Schedule 15 concerning partnerships. It offers an example to illustrate the application of these special provisions.

Explains the principles of Stamp Duty as it relates to partnerships.
Details the implications of Schedule 15 for partnership arrangements.
Provides an example to clarify the application of these rules.
Aims to assist HMRC staff in understanding and applying these provisions.

HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

Original guidance here: HMRC SDLT: SDLTM34610 – Special provisions relating to partnerships: Stamp Duty implications of Schedule15 – Example

HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on commencement and transitional provisions. It outlines the principles and concepts necessary for understanding these provisions.

Commencement provisions detail when new regulations or laws take effect.
Transitional provisions offer guidance on how existing situations are managed under new rules.
These provisions ensure a smooth transition from old to new regulations.
Understanding these concepts is essential for compliance and effective implementation.

HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49300B – Commencement and transitional provisions

HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual outlines the procedure for deferring payment when consideration is contingent or uncertain under FA03/S90. It details the terms of acceptance for such cases.

Explains the conditions under which payment deferral is applicable.
Describes the legal framework governing contingent or uncertain consideration.
Provides guidance on the documentation required for deferral requests.
Outlines the responsibilities of parties involved in the transaction.

HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

Original guidance here: HMRC SDLT: SDLTM50940 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance

HMRC SDLT: SDLTM00520 – Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3

Exempt Transactions Under FA03/S49 & FA03/SCH3

This section of the HMRC internal manual outlines specific exemptions under the Finance Act 2003, Sections 49 and Schedule 3. It details transactions that are not chargeable, providing clarity on tax obligations.

Defines the scope of exempt transactions.
Explains specific exemptions under FA03/S49 & FA03/SCH3.
Clarifies which transactions are not subject to charges.
Guides on compliance with tax regulations.

HMRC SDLT: SDLTM00520 – Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3

Original guidance here: HMRC SDLT: SDLTM00520 – Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3

HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

Principles and Concepts of SDLT Forms Guidance

This section provides detailed guidance for completing SDLT forms, specifically SDLT1, SDLT3, and SDLT4. It focuses on question 33 of SDLT1, which pertains to the plan of land. The guidance is intended for HMRC internal use and aims to ensure accurate processing of these forms.

Detailed instructions for SDLT1, SDLT3, and SDLT4 forms.
Focus on question 33 of SDLT1 regarding land plans.
Guidance is for HMRC internal processing.
Ensures accuracy in form submissions.

HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

Original guidance here: HMRC SDLT: SDLTM62360 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 33 SDLT1, plan of land

HMRC SDLT: SDLTM09250 – What is not incidental: Section 75B(2)

Principles and Concepts of Section 75B(2)

This section of the HMRC internal manual clarifies what is not considered incidental under Section 75B(2). It provides guidance on specific scenarios where certain actions or transactions do not qualify as incidental. The section is essential for understanding the nuances of tax regulations related to incidental transactions.

Defines non-incidental transactions under Section 75B(2).
Clarifies HMRC’s stance on specific scenarios.
Guides on tax regulation nuances.
Essential for compliance with tax laws.

HMRC SDLT: SDLTM09250 – What is not incidental: Section 75B(2)

Original guidance here: HMRC SDLT: SDLTM09250 – What is not incidental: Section 75B(2)

HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual outlines the application of exemptions and reliefs for partnerships. It provides guidance on specific provisions that affect how partnerships can utilise tax exemptions and reliefs.

Details the criteria for partnerships to qualify for certain tax exemptions.
Explains the process of applying reliefs to partnership income.
Highlights exceptions and special cases within partnership taxation.
Offers examples to illustrate the application of these provisions.

HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM25510 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies

Reliefs: Transfers in Consequence of Reorganisation of Parliamentary Constituencies

This section of the HMRC internal manual outlines the reliefs available for transfers that occur due to the reorganisation of parliamentary constituencies. It provides guidance on the principles and conditions under which these reliefs can be applied.

Explains the criteria for eligibility for reliefs.
Details the process of claiming reliefs.
Describes the impact of constituency changes on property transfers.
Offers examples to illustrate the application of reliefs.

HMRC SDLT: SDLTM25510 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies

Original guidance here: HMRC SDLT: SDLTM25510 – Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies

HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

Transfer of a Chargeable Interest from a Partnership

This section of the HMRC internal manual discusses the transfer of a chargeable interest from a partnership consisting wholly of bodies corporate, under Paragraph 24. It outlines the principles and concepts involved in such transfers.

Definition of a chargeable interest in the context of partnerships.
Conditions under which a transfer is considered chargeable.
Implications for partnerships consisting entirely of corporate bodies.
Relevant tax regulations and compliance requirements.

HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

Original guidance here: HMRC SDLT: SDLTM33840 – Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate – Para 24

HMRC SDLT: SDLTM49400C – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on commencement and transitional provisions. It outlines the principles and concepts necessary for understanding these provisions.

Defines commencement provisions and their role in legislation.
Explains transitional provisions and their importance in legal transitions.
Details the application of these provisions within HMRC’s framework.
Offers examples to illustrate practical implementation.
Provides references to relevant legal documents and guidelines.

HMRC SDLT: SDLTM49400C – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49400C – Commencement and transitional provisions

HMRC SDLT: SDLTM03600 – Scope: How much is chargeable: contents

Principles and Concepts of Chargeable Scope

This section of the HMRC internal manual provides guidance on the scope of what is chargeable under SDLTM03600. It outlines the principles and concepts necessary for determining chargeable amounts.

Defines the scope of chargeable transactions.
Explains how to calculate chargeable amounts.
Provides examples to illustrate key points.
Includes references to relevant legislation and guidelines.
Offers guidance on interpreting complex scenarios.

HMRC SDLT: SDLTM03600 – Scope: How much is chargeable: contents

Original guidance here: HMRC SDLT: SDLTM03600 – Scope: How much is chargeable: contents

HMRC SDLT: SDLTM03740 – Auction House Fees

Auction House Fees – Principles and Concepts

This section of the HMRC internal manual provides guidance on auction house fees. It outlines the principles and concepts related to the taxation and handling of fees charged by auction houses. Key points include:

Definition and classification of auction house fees.
Tax implications for auction houses and their clients.
Guidelines for reporting and documenting fees.
Compliance requirements for auction houses under UK tax law.

HMRC SDLT: SDLTM03740 – Auction House Fees

Original guidance here: HMRC SDLT: SDLTM03740 – Auction House Fees

HMRC SDLT: SDLTM09140 – Identifying V: Section 75A (1)(a)

Principles and Concepts of Section 75A (1)(a)

This section of the HMRC internal manual provides guidance on identifying transactions under Section 75A (1)(a) of the SDLT legislation. It outlines the criteria and considerations for determining when a transaction falls within this section.

Defines the scope of Section 75A (1)(a) within SDLT legislation.
Explains the criteria for identifying relevant transactions.
Provides examples to illustrate the application of the section.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM09140 – Identifying V: Section 75A (1)(a)

Original guidance here: HMRC SDLT: SDLTM09140 – Identifying V: Section 75A (1)(a)

HMRC SDLT: SDLTM04060A – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 1 and 2

Non-Cash Consideration in Construction Works

This section of the HMRC internal manual explains the principles of non-cash consideration in construction or similar works, as outlined in FA03/SCH4/PARA10. It provides examples to illustrate the scope and chargeability of such transactions.

Defines non-cash consideration in construction projects.
Explains the chargeability under FA03/SCH4/PARA10.
Provides examples to clarify the application of these principles.
Guides on how to assess the value of non-cash consideration.

HMRC SDLT: SDLTM04060A – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 1 and 2

Original guidance here: HMRC SDLT: SDLTM04060A – Scope: How much is chargeable: Non-cash consideration: Construction or similar works FA03/SCH4/PARA10: Example 1 and 2

HMRC SDLT: SDLTM18230 – Notification: Grant of a lease: Example 4

Principles and Concepts of Lease Notification

This section of the HMRC internal manual provides guidance on the notification process for the grant of a lease, using Example 4. It explains the necessary steps and considerations involved.

Details the notification requirements for lease grants.
Illustrates the process with a practical example.
Clarifies the roles and responsibilities of involved parties.
Provides insights into compliance with HMRC regulations.
Helps ensure accurate and timely reporting.

HMRC SDLT: SDLTM18230 – Notification: Grant of a lease: Example 4

Original guidance here: HMRC SDLT: SDLTM18230 – Notification: Grant of a lease: Example 4

HMRC SDLT: SDLTM34410 – Application of exemptions and reliefs: Group relief

Application of Exemptions and Reliefs: Group Relief

Explains the eligibility criteria for group relief.
Details the process of claiming group relief.
Discusses the limitations and conditions associated with group relief.
Provides examples to illustrate the application of group relief.

HMRC SDLT: SDLTM34410 – Application of exemptions and reliefs: Group relief

Original guidance here: HMRC SDLT: SDLTM34410 – Application of exemptions and reliefs: Group relief

HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

Overpayment Relief: Exclusions – Case C

This section of the HMRC internal manual discusses the principles and exclusions related to overpayment relief, specifically focusing on Case C, which involves other reliefs that are out of time. It provides guidance on the conditions and limitations applicable to claims for overpayment relief.

Explains the concept of overpayment relief.
Details exclusions applicable to Case C.
Outlines conditions for claiming relief.
Focuses on reliefs that are out of time.
Provides guidance for HMRC staff.

HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

Original guidance here: HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

Overpayment Relief: Exclusions and Case E Grounds

This section of the HMRC internal manual discusses the principles and concepts related to overpayment relief, specifically focusing on exclusions and Case E grounds not considered on appeal. It provides guidance for HMRC staff on handling claims and understanding the limitations of overpayment relief.

Details the exclusions applicable to overpayment relief claims.
Explains Case E grounds and their non-consideration on appeal.
Offers procedural guidance for HMRC staff.
Clarifies the limitations and conditions for overpayment relief.

HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

Original guidance here: HMRC SDLT: SDLTM54150 – Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal

HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

Principles and Concepts of SDLT12/12A Form Processing

This section of the HMRC internal manual provides guidance on handling Stamp Office queries and customer responses related to the SDLT12/12A form, which is used to request payment for underpaid tax. Key principles include:

Understanding the purpose and use of the SDLT12/12A form.
Procedures for processing queries from the Stamp Office.
Guidelines for responding to customer enquiries regarding underpaid tax.
Ensuring compliance with HMRC regulations and standards.

HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

Original guidance here: HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

Principles and Concepts of SDLTM61520

This section of the HMRC internal manual provides guidelines on processing example letters of authority. It outlines the necessary steps and considerations for handling such documents effectively. The principles and concepts include:

Understanding the legal framework governing letters of authority.
Ensuring compliance with HMRC’s internal procedures.
Maintaining accurate records of all processed documents.
Safeguarding sensitive information in accordance with data protection laws.
Facilitating efficient communication between relevant parties.

HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

Original guidance here: HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

HMRC SDLT: SDLTM17640 – Introduction: Definitions: Agreements for lease and missives of let

Principles and Concepts of Lease Agreements

This section of the HMRC internal manual provides definitions and explanations related to agreements for lease and missives of let. It is intended for use by HM Revenue & Customs personnel.

Explains the legal framework surrounding lease agreements.
Clarifies the terminology used in lease agreements and missives of let.
Offers guidance on the application of these terms in practice.
Aims to ensure consistent understanding and application within HMRC.

HMRC SDLT: SDLTM17640 – Introduction: Definitions: Agreements for lease and missives of let

Original guidance here: HMRC SDLT: SDLTM17640 – Introduction: Definitions: Agreements for lease and missives of let

HMRC SDLT: SDLTM09755 – SDLT – higher rates for additional dwellings: Meaning of dwelling – further information

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides detailed information on the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings. It explains the concept of a ‘dwelling’ and offers further guidance on its meaning.

Defines the term ‘dwelling’ for SDLT purposes.
Explains the criteria for higher SDLT rates.
Offers examples and scenarios for clarity.
Provides guidance on exceptions and reliefs.

HMRC SDLT: SDLTM09755 – SDLT – higher rates for additional dwellings: Meaning of dwelling – further information

Original guidance here: HMRC SDLT: SDLTM09755 – SDLT – higher rates for additional dwellings: Meaning of dwelling – further information

HMRC SDLT: SDLTM21030 – Reliefs: Certain acquisitions of residential property

Reliefs: Certain Acquisitions of Residential Property

This section of the HMRC internal manual provides guidance on reliefs available for certain acquisitions of residential property. It outlines the principles and conditions under which these reliefs can be applied, ensuring compliance with tax regulations.

Details the types of reliefs available for residential property acquisitions.
Explains the eligibility criteria for claiming these reliefs.
Provides guidance on the application process for reliefs.
Ensures adherence to HMRC tax regulations and policies.

HMRC SDLT: SDLTM21030 – Reliefs: Certain acquisitions of residential property

Original guidance here: HMRC SDLT: SDLTM21030 – Reliefs: Certain acquisitions of residential property

HMRC SDLT: SDLTM13080 – Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides an example of manually calculating the Stamp Duty Land Tax (SDLT) on rent using the Net Present Value (NPV) method. It is intended for HMRC personnel.

Explains the SDLT calculation process for rental agreements.
Details the use of NPV in determining the tax liability.
Includes a step-by-step example for manual calculation.
Aims to ensure accurate tax assessments by HMRC staff.

HMRC SDLT: SDLTM13080 – Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation

Original guidance here: HMRC SDLT: SDLTM13080 – Calculation of stamp duty land tax: Rent: Net present value: Example of manual calculation

HMRC SDLT: SDLTM26010A – Reliefs: Charities relief

Charities Relief Principles and Concepts

This section of the HMRC internal manual discusses the principles and concepts of charities relief. It provides guidance on how charities can benefit from specific tax reliefs. The content is aimed at helping HMRC staff understand the framework and application of these reliefs.

Explanation of charities relief and its purpose.
Guidance on eligibility criteria for charities.
Details on how to apply for the relief.
Information on compliance and reporting requirements.

HMRC SDLT: SDLTM26010A – Reliefs: Charities relief

Original guidance here: HMRC SDLT: SDLTM26010A – Reliefs: Charities relief

HMRC SDLT: SDLTM28050 – Reliefs: Alternative Property Finance

Principles of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines key principles and concepts for understanding and applying these reliefs.

Explains the eligibility criteria for alternative property finance reliefs.
Details the application process for claiming reliefs.
Describes the types of transactions that qualify for relief.
Provides examples to illustrate the application of reliefs.
Highlights potential pitfalls and common errors in claims.

HMRC SDLT: SDLTM28050 – Reliefs: Alternative Property Finance

Original guidance here: HMRC SDLT: SDLTM28050 – Reliefs: Alternative Property Finance

HMRC SDLT: SDLTM00310 – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A

Principles and Concepts of Notifiable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions under FA03/S77 and S77A. It provides guidance on what constitutes a notifiable transaction, detailing the principles and concepts involved.

Defines what land transactions are considered chargeable.
Explains the criteria for transactions to be deemed notifiable.
Clarifies the legal framework under FA03/S77 and S77A.
Offers guidance for HMRC staff on handling such transactions.

HMRC SDLT: SDLTM00310 – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A

Original guidance here: HMRC SDLT: SDLTM00310 – Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A

HMRC SDLT: 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

Principles and Concepts of Higher Rate SDLT Charge

This section of the HMRC internal manual explains the higher rate charge for Stamp Duty Land Tax (SDLT) applicable to certain non-natural persons acquiring residential property. It outlines transitional provisions and the introduction of the higher rate charge under FA12/SCH35/PARA10.

Higher rate SDLT applies to non-natural persons.
Transitional provisions are detailed.
Introduced under Finance Act 2012, Schedule 35, Paragraph 10.
Guidance is part of HMRC’s internal manual.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM15020 – Variation of leases: Reducing the rent payable

Variation of Leases: Reducing the Rent Payable

This section of the HMRC internal manual provides guidance on the principles and concepts related to the variation of leases, specifically focusing on reducing the rent payable. It outlines the tax implications and procedures involved in such variations.

Explains the legal framework for lease variations.
Describes the tax consequences of reducing rent.
Provides examples of scenarios where lease variations occur.
Offers guidance on documentation and compliance requirements.

HMRC SDLT: SDLTM15020 – Variation of leases: Reducing the rent payable

Original guidance here: HMRC SDLT: SDLTM15020 – Variation of leases: Reducing the rent payable

HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

Formal Requirements for Assessments and Penalty Determinations

This section of the HMRC internal manual outlines the formal requirements under FA03/S83 for assessments and penalty determinations. It provides guidance on the procedural aspects necessary for compliance.

Details the legal framework for assessments and penalties.
Explains the procedural requirements for issuing assessments.
Discusses the criteria for penalty determinations.
Offers guidance on adhering to formal legal requirements.
Ensures compliance with statutory obligations.

HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

Original guidance here: HMRC SDLT: SDLTM50600 – Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

HMRC SDLT: SDLTM00375 – Scope: what is chargeable: land transactions: residential property – special types of accommodation

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual provides guidance on the scope of chargeable land transactions, specifically focusing on residential property and special types of accommodation. It outlines the principles and concepts involved in determining what constitutes a chargeable transaction.

Defines chargeable land transactions under UK tax law.
Explains the criteria for residential property classification.
Details special types of accommodation and their tax implications.
Provides examples to illustrate different scenarios.

HMRC SDLT: SDLTM00375 – Scope: what is chargeable: land transactions: residential property – special types of accommodation

Original guidance here: HMRC SDLT: SDLTM00375 – Scope: what is chargeable: land transactions: residential property – special types of accommodation

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the circumstances under which Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for residential property acquisitions by certain non-natural persons. It covers legislative references and specific scenarios.

SDLT higher rate applies to acquisitions by non-natural persons.
Legislation involved includes FA03/S55/SCH4A and FA03/S74.
Focus on collective rights exercised by tenants of flats.
Guidance is intended for internal use by HMRC staff.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

SDLT Rates and Relief

This section of the HMRC internal manual provides guidance on Stamp Duty Land Tax (SDLT) rates applicable when relief is available. It outlines the principles and concepts related to SDLT relief, offering clarity for HMRC staff.

Explains the conditions under which SDLT relief can be applied.
Details the specific SDLT rates applicable when relief is granted.
Provides examples to illustrate the application of SDLT relief.
Clarifies the documentation required to claim SDLT relief.

HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

Original guidance here: HMRC SDLT: SDLTM29815 – SDLT rates when the relief is available

HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

Principles and Concepts of Bare Trusts

This section of the HMRC internal manual provides guidance on the application of bare trusts and their associated powers. It is designed for internal use by HMRC staff to ensure correct handling and understanding of these trusts.

Definition and characteristics of bare trusts.
Legal implications and responsibilities of trustees.
Taxation rules applicable to bare trusts.
Guidance on the administration and management of bare trusts.

HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

Original guidance here: HMRC SDLT: SDLTM31710 – Application – Trusts and powers: Bare trusts

HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

Compliance: Penalties and Interest

This section of the HMRC internal manual provides guidance on compliance, focusing on penalties and interest. It outlines the principles and concepts that govern the imposition of penalties and the calculation of interest for non-compliance with tax regulations.

Details the criteria for imposing penalties.
Explains the calculation methods for interest on overdue taxes.
Provides examples of compliance scenarios.
Outlines taxpayer rights and obligations.
Includes procedural guidelines for HMRC staff.

HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

Original guidance here: HMRC SDLT: SDLTM85900 – Compliance: Penalties and Interest

HMRC SDLT: SDLTM09815 – SDLT – higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides guidance on the application of higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings. It covers various scenarios where interests are treated as owned by individuals, including trusts and children, even those under the Mental Health Acts.

Explains the principles of SDLT higher rates.
Discusses ownership interests in trusts.
Includes provisions for children, including those under mental health care.
Clarifies how these rules are applied by HMRC.

HMRC SDLT: SDLTM09815 – SDLT – higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

Original guidance here: HMRC SDLT: SDLTM09815 – SDLT – higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]

HMRC SDLT: SDLTM13060 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4

Stamp Duty Land Tax: Deposit & Loan Arrangements

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) with a focus on deposit and loan arrangements. Example 4 illustrates specific scenarios and calculations.

Explains the principles of SDLT in relation to deposits and loans.
Provides a detailed example to clarify the application of SDLT rules.
Aims to assist HMRC staff in understanding complex tax calculations.
Ensures compliance with UK tax regulations.

HMRC SDLT: SDLTM13060 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4

Original guidance here: HMRC SDLT: SDLTM13060 – Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4

HMRC SDLT: SDLTM18470 – Calculation of stamp duty land tax: Rent: Rent thresholds

Principles and Concepts of Stamp Duty Land Tax on Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) concerning rent and rent thresholds. It outlines the principles and concepts necessary for understanding SDLT calculations.

Explanation of SDLT and its application to rental agreements.
Details on rent thresholds and how they affect SDLT calculations.
Guidance on the calculation process for SDLT on rent.
Clarification of terms and conditions related to SDLT on rental properties.

HMRC SDLT: SDLTM18470 – Calculation of stamp duty land tax: Rent: Rent thresholds

Original guidance here: HMRC SDLT: SDLTM18470 – Calculation of stamp duty land tax: Rent: Rent thresholds

HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on deferring payments in cases where consideration is contingent or uncertain, as per FA03/S90. It outlines special rules applicable to the carrying out of works and provision of services.

Guidance on deferring payments under specific conditions.
Details on handling contingent or uncertain consideration.
Special rules for works and service provisions.
Relevant to tax professionals and HMRC staff.

HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

Original guidance here: HMRC SDLT: SDLTM50920 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services

HMRC SDLT: SDLTM04040 – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8

Principles and Concepts of Non-Cash Consideration

This section of the HMRC internal manual explains the scope of chargeable amounts under FA03/SCH4/PARA8, focusing on non-cash consideration through the assumption or release of a debt. Key principles and concepts include:

Understanding how non-cash consideration is evaluated for tax purposes.
Details on the assumption or release of a debt as a form of consideration.
Guidance on calculating chargeable amounts under specific legislative provisions.
Clarification on the application of FA03/SCH4/PARA8 in various scenarios.

HMRC SDLT: SDLTM04040 – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8

Original guidance here: HMRC SDLT: SDLTM04040 – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8

HMRC SDLT: SDLTM10025 – Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases

Principles and Concepts of Stamp Duty Land Tax on Leases

This section of the HMRC internal manual provides an introduction to the scope of Stamp Duty Land Tax (SDLT) on leases, particularly focusing on pre-implementation leases. It outlines the principles and concepts involved in SDLT, offering guidance for understanding the tax implications on lease agreements.

Explains the scope of SDLT on leases.
Focuses on pre-implementation leases.
Provides guidance on tax implications.
Part of the HMRC internal manual.

HMRC SDLT: SDLTM10025 – Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases

Original guidance here: HMRC SDLT: SDLTM10025 – Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases

HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

Partnership Share for the Purposes of Para20

This section of the HMRC internal manual provides guidance on the principles and concepts related to partnership shares under Para20. It is designed to assist in understanding the tax implications and responsibilities associated with partnership shares.

Defines partnership share for tax purposes.
Explains the calculation of partnership shares.
Outlines the tax obligations for partners.
Provides examples for clarity.
Details the relevant legal framework and regulations.

HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

Original guidance here: HMRC SDLT: SDLTM33780 – Partnership share for the purposes of Para20

HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Describes the process for claiming relief between group companies.
Highlights the conditions under which relief can be transferred.
Provides examples to illustrate practical application.

HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34420 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM10015 – Introduction: Scope of stamp duty land tax on leases: Contents

Principles and Concepts of Stamp Duty Land Tax on Leases

This section of the HMRC internal manual provides an introduction to the scope of Stamp Duty Land Tax (SDLT) on leases. It outlines key principles and concepts relevant to SDLT, helping users understand its application and implications.

Definition and scope of SDLT on leases.
Key principles guiding SDLT calculations.
Exemptions and reliefs available under SDLT.
Procedures for SDLT compliance and reporting.
Impact of SDLT on different types of leases.

HMRC SDLT: SDLTM10015 – Introduction: Scope of stamp duty land tax on leases: Contents

Original guidance here: HMRC SDLT: SDLTM10015 – Introduction: Scope of stamp duty land tax on leases: Contents

HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual outlines the principles and concepts related to commencement and transitional provisions. It provides guidance on how these provisions are applied within the context of SDLT legislation.

Defines commencement provisions and their role in tax legislation.
Explains transitional provisions and their importance in legislative changes.
Offers examples to illustrate the application of these provisions.
Guides on interpreting and implementing the provisions effectively.

HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

HMRC SDLT: SDLTM09845 – SDLT – higher rates for additional dwellings: Transitional rules & the Wales Act 2014

SDLT Higher Rates for Additional Dwellings: Transitional Rules & Wales Act 2014

This section of the HMRC internal manual provides guidance on the application of higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings. It focuses on transitional rules and the implications of the Wales Act 2014.

Explains higher SDLT rates for additional properties.
Details transitional rules affecting these rates.
Discusses the impact of the Wales Act 2014 on SDLT.
Provides internal guidance for HMRC staff.

HMRC SDLT: SDLTM09845 – SDLT – higher rates for additional dwellings: Transitional rules & the Wales Act 2014

Original guidance here: HMRC SDLT: SDLTM09845 – SDLT – higher rates for additional dwellings: Transitional rules & the Wales Act 2014

HMRC SDLT: SDLTM13200 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1

Principles and Concepts of SDLT Calculation for Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for variable or uncertain rent scenarios. It includes an example to illustrate the process.

Explains the method for calculating SDLT on variable or uncertain rent.
Provides a detailed example to clarify the calculation process.
Offers insights into HMRC’s approach to SDLT in complex rental agreements.
Aims to assist HMRC staff in understanding SDLT implications for variable rent.

HMRC SDLT: SDLTM13200 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1

Original guidance here: HMRC SDLT: SDLTM13200 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1

HMRC SDLT: SDLTM21570 – Relief for the transferor

Relief for the Transferor

This section of the HMRC internal manual provides guidance on the relief available for transferors. It outlines the principles and concepts related to tax reliefs and exemptions applicable during asset transfers. Key points include:

Eligibility criteria for transferor relief.
Conditions under which relief can be claimed.
Documentation required to support claims.
Examples of scenarios where relief applies.
Potential limitations and restrictions on relief.

HMRC SDLT: SDLTM21570 – Relief for the transferor

Original guidance here: HMRC SDLT: SDLTM21570 – Relief for the transferor

HMRC SDLT: SDLTM54160 – Overpayment relief: Exclusions: Case F HMRC proceedings

SDLTM54160 – Overpayment Relief: Exclusions: Case F HMRC Proceedings

This section of the HMRC internal manual provides guidance on overpayment relief exclusions, specifically focusing on Case F, which involves HMRC proceedings. It outlines the principles and concepts relevant to the exclusion criteria for overpayment relief claims.

Details the specific conditions under which overpayment relief claims are excluded.
Explains the procedural aspects of HMRC proceedings related to Case F.
Clarifies the legal framework governing overpayment relief exclusions.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM54160 – Overpayment relief: Exclusions: Case F HMRC proceedings

Original guidance here: HMRC SDLT: SDLTM54160 – Overpayment relief: Exclusions: Case F HMRC proceedings

HMRC SDLT: SDLTM17090 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

Principles and Concepts of Lease Assignments

This section of the HMRC internal manual provides guidance on the treatment of lease assignments as new leases under miscellaneous provisions. It outlines the principles and concepts involved in this process.

Lease assignments can be treated as new leases under certain conditions.
HMRC provides specific guidelines to determine when this treatment applies.
The manual is intended for internal use by HMRC staff.
Understanding these provisions is crucial for accurate tax assessments.

HMRC SDLT: SDLTM17090 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

Original guidance here: HMRC SDLT: SDLTM17090 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

HMRC SDLT: SDLTM04040A – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples

Principles and Concepts of Non-Cash Consideration

This section of the HMRC internal manual explains the scope of chargeable amounts concerning non-cash consideration, specifically focusing on the assumption or release of a debt as outlined in FA03/SCH4/PARA8. It provides examples to illustrate these principles.

Non-cash consideration involves transactions not settled with cash.
Assumption or release of a debt can be considered a form of non-cash consideration.
FA03/SCH4/PARA8 provides the legal framework for these transactions.
Examples are provided to clarify the application of these principles.

HMRC SDLT: SDLTM04040A – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples

Original guidance here: HMRC SDLT: SDLTM04040A – Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples

HMRC SDLT: SDLTM13100 – Calculation of stamp duty land tax: Rent: Rate thresholds

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual explains the calculation of Stamp Duty Land Tax (SDLT) concerning rent and rate thresholds. It provides guidance on how SDLT is applied to rental agreements, focusing on the thresholds that determine the tax rate.

Details the calculation process for SDLT on rent.
Explains the rate thresholds applicable to rental agreements.
Offers guidance for HMRC staff on applying these rules.
Ensures compliance with SDLT regulations.

HMRC SDLT: SDLTM13100 – Calculation of stamp duty land tax: Rent: Rate thresholds

Original guidance here: HMRC SDLT: SDLTM13100 – Calculation of stamp duty land tax: Rent: Rate thresholds

HMRC SDLT: SDLTM13160 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews

Principles of SDLT Calculation for Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for properties with variable or uncertain rent, focusing on rent reviews. Key principles include:

Understanding how rent reviews impact SDLT calculations.
Identifying scenarios where rent may vary or be uncertain.
Applying the correct SDLT rates based on reviewed rent figures.
Ensuring compliance with HMRC regulations for accurate tax reporting.

HMRC SDLT: SDLTM13160 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews

Original guidance here: HMRC SDLT: SDLTM13160 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Rent reviews

HMRC SDLT: SDLTM14015 – Term of a lease: Leases for a fixed term: Definition

Principles and Concepts of Lease Terms

This section of the HMRC internal manual provides a detailed explanation of the principles and concepts related to leases for a fixed term. It includes definitions and guidelines that are essential for understanding lease agreements.

Definition of leases for a fixed term.
Guidelines on how lease terms are determined.
Explanation of legal implications of fixed-term leases.
Clarification on the responsibilities of both parties in a lease agreement.

HMRC SDLT: SDLTM14015 – Term of a lease: Leases for a fixed term: Definition

Original guidance here: HMRC SDLT: SDLTM14015 – Term of a lease: Leases for a fixed term: Definition

HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

Introduction of the 5 Percent Rate for Residential Property

This section of the HMRC internal manual outlines the introduction of a 5 percent rate for residential property. It provides guidance on the application and implications of this rate.

Explains the criteria for the 5 percent rate.
Details the types of residential properties affected.
Describes the calculation method for the new rate.
Outlines the impact on taxpayers and compliance requirements.
Includes examples for better understanding.

HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

Original guidance here: HMRC SDLT: SDLTM30020 – Introduction of the 5 percent rate for residential property

HMRC SDLT: SDLTM09090 – Intention and purpose of the legislation

Intention and Purpose of the Legislation

This section of the HMRC internal manual outlines the intention and purpose behind specific legislation. It provides guidance on understanding legislative goals and ensuring compliance with tax regulations.

Explains the rationale behind tax laws.
Guides on interpreting legislative intent.
Assists in applying laws correctly for compliance.
Targets HMRC staff for internal use.
Ensures consistent application of tax policies.

HMRC SDLT: SDLTM09090 – Intention and purpose of the legislation

Original guidance here: HMRC SDLT: SDLTM09090 – Intention and purpose of the legislation

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the higher rate charge of Stamp Duty Land Tax (SDLT) applicable to acquisitions of residential property by certain non-natural persons. It outlines the conditions under which this higher rate is chargeable and defines key terms such as ‘higher threshold interest’. The guidance is crucial for understanding tax obligations under FA03/S55/SCH4A.

Higher rate SDLT applies to non-natural persons acquiring residential property.
Defines ‘higher threshold interest’ under FA03/SCH4A/PARA1.
Part of HMRC’s internal manual for tax compliance.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

Deferring Payment for Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on deferring payment in cases of contingent or uncertain consideration under FA03/S90. It includes examples and outlines the procedure for making an application.

Explains when an application for deferring payment can be made.
Provides examples to illustrate the application process.
Clarifies the principles of contingent or uncertain consideration.
Offers procedural guidance for HMRC staff.

HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

Original guidance here: HMRC SDLT: SDLTM50900A – Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made: examples

HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

Overpayment Relief: Exclusions – Case C

This section of the HMRC internal manual focuses on overpayment relief, specifically addressing exclusions under Case C when other relief is out of time. It provides guidance on the principles and concepts related to overpayment relief.

Explains the conditions under which overpayment relief cannot be claimed.
Details the specific exclusions applicable to Case C.
Outlines the time limits for claiming other types of relief.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

Original guidance here: HMRC SDLT: SDLTM54130 – Overpayment relief: Exclusions: Case C other relief out of time

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual explains the conditions under which Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for residential property acquisitions by non-natural persons. The focus is on qualifying farming trades under FA03/S55/SCH4A.

SDLT applies to property acquisitions by companies and certain trusts.
Higher rates are applicable to non-natural persons.
Qualifying farming trades may be exempt from higher rates.
Detailed guidance is provided for understanding these exemptions.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM20110 – Reliefs: Disadvantaged areas relief

Reliefs: Disadvantaged Areas Relief

This section of the HMRC internal manual provides guidance on the Disadvantaged Areas Relief. It outlines the principles and concepts associated with this relief, aimed at supporting economic development in designated areas. The content includes:

Eligibility criteria for claiming the relief.
Details on how the relief is calculated and applied.
Specific areas classified as disadvantaged.
Procedures for submitting claims to HMRC.
Examples and case studies illustrating the application of the relief.

HMRC SDLT: SDLTM20110 – Reliefs: Disadvantaged areas relief

Original guidance here: HMRC SDLT: SDLTM20110 – Reliefs: Disadvantaged areas relief

HMRC SDLT: SDLTM49400B – Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples

Provisions for Variations and Contracts

This section of the HMRC internal manual provides examples of provisions for variations and contracts on or after 10th July 2003, under FA03/SCH19/PARA4(3). It outlines key principles and concepts related to these provisions.

Focus on variations and contracts post-10th July 2003.
Guidance under FA03/SCH19/PARA4(3).
Examples illustrating the application of these provisions.
Intended for internal use by HMRC staff.

HMRC SDLT: SDLTM49400B – Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples

Original guidance here: HMRC SDLT: SDLTM49400B – Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples

HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on the commencement and transitional provisions related to SDLTM49600. It outlines the principles and concepts necessary for understanding the application of these provisions.

Details the commencement provisions applicable to specific tax regulations.
Explains transitional provisions for smooth regulatory transitions.
Provides examples to illustrate the application of these provisions.
Offers guidance on interpreting legislative changes.
Ensures compliance with updated tax regulations.

HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49600 – Commencement and transitional provisions

HMRC SDLT: SDLTM19055 – Variation of leases: Reducing the term

Principles and Concepts of Lease Variation

This section of the HMRC internal manual discusses the principles and concepts related to the variation of leases, specifically focusing on reducing the lease term. It provides guidance on the implications and procedures involved in such variations.

Explains the legal framework surrounding lease term reduction.
Details the tax implications for both landlords and tenants.
Outlines the necessary documentation and compliance requirements.
Provides examples of scenarios where lease term reduction may occur.

HMRC SDLT: SDLTM19055 – Variation of leases: Reducing the term

Original guidance here: HMRC SDLT: SDLTM19055 – Variation of leases: Reducing the term

HMRC SDLT: SDLTM27080 – Reliefs: Right to buy transactions, shared ownership leases etc: Notes to assist the completion of the SDLT1 land transaction return

Principles and Concepts of SDLT1 Land Transaction Return

This section of the HMRC internal manual provides guidance on completing the SDLT1 land transaction return, focusing on reliefs for right to buy transactions and shared ownership leases. It aims to assist in accurately reporting land transactions for tax purposes.

Guidance on completing SDLT1 forms for land transactions.
Focus on reliefs for right to buy transactions.
Includes information on shared ownership leases.
Aims to ensure accurate tax reporting.

HMRC SDLT: SDLTM27080 – Reliefs: Right to buy transactions, shared ownership leases etc: Notes to assist the completion of the SDLT1 land transaction return

Original guidance here: HMRC SDLT: SDLTM27080 – Reliefs: Right to buy transactions, shared ownership leases etc: Notes to assist the completion of the SDLT1 land transaction return

HMRC SDLT: SDLTM22005 – Reliefs: Compulsory purchase facilitating development

Reliefs: Compulsory Purchase Facilitating Development

This section of the HMRC internal manual provides guidance on reliefs related to compulsory purchase orders that facilitate development. It outlines the principles and concepts involved in such transactions.

Explains the conditions under which reliefs are applicable.
Describes the process of claiming reliefs for compulsory purchase.
Details the legislative framework governing these reliefs.
Provides examples of scenarios where reliefs may be granted.

HMRC SDLT: SDLTM22005 – Reliefs: Compulsory purchase facilitating development

Original guidance here: HMRC SDLT: SDLTM22005 – Reliefs: Compulsory purchase facilitating development

HMRC SDLT: SDLTM28220 – Reliefs: Alternative property finance

Reliefs: Alternative Property Finance

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines the principles and concepts involved in offering financial relief for property transactions that do not follow conventional financing methods.

Explains the eligibility criteria for alternative property finance reliefs.
Details the tax implications and benefits of using such financial arrangements.
Describes the procedural steps for claiming these reliefs.
Provides examples of scenarios where alternative property finance can be applied.

HMRC SDLT: SDLTM28220 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28220 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

Relief for Transfers of Multiple Dwellings: Overview

This section of the HMRC internal manual provides an overview of the relief available for transfers involving multiple dwellings. It outlines the principles and concepts related to Stamp Duty Land Tax (SDLT) relief.

Explains the criteria for qualifying for multiple dwellings relief.
Details the calculation methods for SDLT on multiple properties.
Provides guidance on how to apply for the relief.
Includes examples to illustrate the application of the relief.

HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

Original guidance here: HMRC SDLT: SDLTM29905 – Relief for transfers multiple dwellings: Overview

HMRC SDLT: SDLTM33530 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the special provisions concerning the transfer of a chargeable interest to a partnership. It provides guidance on the relevant tax implications and legal considerations.

Explains the tax treatment of transferring chargeable interests to partnerships.
Details the legal framework governing such transfers.
Offers guidance on compliance with HMRC regulations.
Includes examples to illustrate key concepts.

HMRC SDLT: SDLTM33530 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33530 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM09130 – Identifying “V” and “P”: Section 75A (1)(a)

Principles and Concepts of SDLTM09130

This section of the HMRC internal manual explains the identification of “V” and “P” under Section 75A (1)(a). It provides guidance on the application of tax regulations and compliance requirements.

Defines the terms “V” and “P” in the context of tax legislation.
Explains the criteria for identifying relevant transactions.
Outlines the implications of Section 75A for taxpayers.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM09130 – Identifying “V” and “P”: Section 75A (1)(a)

Original guidance here: HMRC SDLT: SDLTM09130 – Identifying “V” and “P”: Section 75A (1)(a)

HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

Principles and Concepts of SDLTM33820

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership to a partnership. It explains the tax implications and procedures involved in such transactions.

Details the process of transferring chargeable interests between partnerships.
Explains the tax liabilities and exemptions applicable.
Provides examples to illustrate the application of rules.
Clarifies the roles of partners in the transaction.

HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

Original guidance here: HMRC SDLT: SDLTM33820 – Transfer of a chargeable interest from a partnership to a partnership – Example 1

HMRC SDLT: SDLTM11020 – Chargeable Consideration: Rent: Inclusive of services etc: Example 1

Principles and Concepts of Chargeable Consideration for Rent

This section of the HMRC internal manual provides guidance on chargeable consideration related to rent, specifically when it includes services. It offers an example to illustrate the application of these principles.

Chargeable consideration includes rent payments that cover additional services.
Understanding how services affect the calculation of rent is crucial.
The example provided helps clarify these complex tax considerations.
Guidance is aimed at ensuring compliance with tax regulations.

HMRC SDLT: SDLTM11020 – Chargeable Consideration: Rent: Inclusive of services etc: Example 1

Original guidance here: HMRC SDLT: SDLTM11020 – Chargeable Consideration: Rent: Inclusive of services etc: Example 1

HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on relief for transfers involving multiple dwellings, specifically through Example 3. It outlines the principles and concepts related to Stamp Duty Land Tax (SDLT) relief.

Explains the criteria for SDLT relief eligibility.
Details the calculation methods for relief on multiple dwellings.
Provides an illustrative example to clarify the application of the relief.
Highlights potential scenarios and exceptions.

HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

Original guidance here: HMRC SDLT: SDLTM29973 – Relief for transfers involving multiple dwellings: Example 3

HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual outlines the application of exemptions and reliefs, specifically focusing on Group Relief. It provides guidance on how companies within a group can transfer losses to offset profits, thereby reducing the overall tax liability. Key principles include:

Eligibility criteria for companies to claim Group Relief.
Procedures for calculating and claiming relief.
Compliance requirements and documentation needed.
Potential restrictions and limitations on claims.

HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34430 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM00400 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions, specifically focusing on residential properties. It details the criteria for what constitutes a dwelling, whether constructed or adapted, for tax purposes.

Defines chargeable land transactions related to residential properties.
Explains what qualifies as a dwelling for tax considerations.
Provides guidelines on constructed or adapted residential properties.
Offers insight into HMRC’s approach to land transaction charges.

HMRC SDLT: SDLTM00400 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)

Original guidance here: HMRC SDLT: SDLTM00400 – Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual provides guidance on the higher rate charge of Stamp Duty Land Tax (SDLT) applicable to acquisitions of residential property by certain non-natural persons. It outlines the circumstances under which this charge is applicable, as per FA03/S55/SCH4A.

Explains SDLT higher rate charge applicability.
Focuses on non-natural persons acquiring residential property.
Guidance based on FA03/S55/SCH4A legislation.
Part of HMRC internal manual.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM23201 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs available for group, reconstruction, or acquisition activities. It outlines the principles and conditions under which these reliefs can be applied.

Group relief allows companies within a group to transfer tax losses.
Reconstruction relief applies to company reorganisations.
Acquisition relief is available for certain business acquisitions.
Eligibility criteria and procedural requirements are detailed.

HMRC SDLT: SDLTM23201 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23201 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

Principles and Concepts of First-Time Buyers’ Relief

This section of the HMRC internal manual provides an introduction to First-Time Buyers’ Relief, a tax relief designed to assist individuals purchasing their first home. It outlines the eligibility criteria and benefits of the relief.

First-Time Buyers’ Relief is aimed at reducing the financial burden on first-time homebuyers.
Eligibility criteria include being a first-time buyer and purchasing a property below a certain value.
The relief can result in significant savings on Stamp Duty Land Tax (SDLT).

HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

Original guidance here: HMRC SDLT: SDLTM29805 – Introduction to First-Time Buyers’ relief

HMRC SDLT: SDLTM34260 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual outlines the application of exemptions and reliefs for partnerships. It provides guidance on the special provisions that apply to partnerships under UK tax law.

Explains the criteria for partnerships to qualify for specific exemptions.
Details the reliefs available to partnerships and their application process.
Includes examples to illustrate the application of these provisions.
Offers insights into the legislative framework governing partnerships.

HMRC SDLT: SDLTM34260 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34260 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM00377A – Scope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)

Principles and Concepts of SDLTM00377A

This section of the HMRC internal manual provides guidance on the treatment of student accommodation in relation to land transactions and residential property. It outlines what is considered chargeable under these circumstances.

Defines the scope of chargeable land transactions.
Explains the classification of student accommodation.
Provides examples to illustrate the treatment of such properties.
Clarifies tax implications for residential properties used as student accommodation.

HMRC SDLT: SDLTM00377A – Scope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)

Original guidance here: HMRC SDLT: SDLTM00377A – Scope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)

HMRC SDLT: SDLTM09200 – Examples of scheme transactions: Section 75A (3)(A)

Principles and Concepts of SDLTM09200

This section of the HMRC internal manual provides examples of scheme transactions under Section 75A (3)(A). It is designed to guide HM Revenue & Customs staff in understanding the application of tax rules to specific transaction scenarios. The content is structured to enhance comprehension of complex tax legislation.

Focuses on Section 75A (3)(A) of the tax legislation.
Provides practical examples for HMRC staff.
Aims to clarify the application of tax rules.
Enhances understanding of complex tax scenarios.

HMRC SDLT: SDLTM09200 – Examples of scheme transactions: Section 75A (3)(A)

Original guidance here: HMRC SDLT: SDLTM09200 – Examples of scheme transactions: Section 75A (3)(A)

HMRC SDLT: SDLTM21680 – Example 10, Partnerships

Principles and Concepts of SDLTM21680 – Partnerships

This section of the HMRC internal manual provides guidance on SDLTM21680, focusing on partnerships. It outlines the tax implications and legal considerations for partnerships under UK tax law.

Explains the tax treatment of partnerships.
Details the responsibilities of partners in tax reporting.
Describes the impact of partnership changes on tax liabilities.
Provides examples to illustrate complex scenarios.

HMRC SDLT: SDLTM21680 – Example 10, Partnerships

Original guidance here: HMRC SDLT: SDLTM21680 – Example 10, Partnerships

HMRC SDLT: SDLTM23017 – Reliefs: Group Tax Bulletin article: Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group

Principles and Concepts of SDLTM23017

This section of the HMRC internal manual discusses the SDLTM23017, focusing on reliefs related to Group Tax Bulletin article and Paragraph 2(2)(b). It outlines the arrangements for a purchaser to cease being a member of the same group. Key principles include:

Understanding the conditions under which reliefs apply.
Clarifying the implications of group membership cessation.
Providing guidance on compliance with tax regulations.
Ensuring accurate interpretation of tax laws for group transactions.

HMRC SDLT: SDLTM23017 – Reliefs: Group Tax Bulletin article: Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group

Original guidance here: HMRC SDLT: SDLTM23017 – Reliefs: Group Tax Bulletin article: Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group

HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

Explains the criteria for partnerships to qualify for certain tax exemptions.
Details the reliefs available to partnerships under specific circumstances.
Clarifies the application process for claiming these exemptions and reliefs.
Offers examples to illustrate the application of these provisions.

HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34240 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

Relief in Case of a Double Assessment

This section of the HMRC internal manual provides guidance on the procedure for obtaining relief in the event of a double assessment under FA03/SCH10/PARA33. The principles and concepts outlined include:

Understanding the circumstances that lead to a double assessment.
Steps to apply for relief from a double assessment.
Documentation required to support the relief application.
Time limits and deadlines for submitting a relief claim.
Contact information for further assistance from HMRC.

HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

Original guidance here: HMRC SDLT: SDLTM52000 – Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

HMRC SDLT: SDLTM17110 – Miscellaneous Provisions: ‘Rent’ payable for a period before grant

SDLTM17110 – Miscellaneous Provisions: ‘Rent’ Payable for a Period Before Grant

This section of the HMRC internal manual provides guidance on the treatment of ‘rent’ payable for a period before the grant of a lease. It outlines key principles and considerations for understanding these provisions.

Explains the concept of ‘rent’ in the context of lease agreements.
Details the legal framework governing pre-grant rent payments.
Clarifies how these payments are treated for tax purposes.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM17110 – Miscellaneous Provisions: ‘Rent’ payable for a period before grant

Original guidance here: HMRC SDLT: SDLTM17110 – Miscellaneous Provisions: ‘Rent’ payable for a period before grant

HMRC SDLT: SDLTM21520 – Outline of legislation

Outline of Legislation – HMRC Internal Manual

This section of the HMRC internal manual provides an overview of specific legislation related to SDLTM21520. It outlines principles and concepts essential for understanding the legal framework.

Details the legislative context for SDLTM21520.
Explains key principles underpinning the legislation.
Provides guidance on the application of these legal principles.
Serves as a reference for HMRC staff to ensure compliance.

HMRC SDLT: SDLTM21520 – Outline of legislation

Original guidance here: HMRC SDLT: SDLTM21520 – Outline of legislation

HMRC SDLT: SDLTM23520 – Reliefs: Demutualisation of insurance company

Reliefs: Demutualisation of Insurance Company

This section of the HMRC internal manual provides guidance on the tax reliefs available during the demutualisation of an insurance company. It outlines the principles and concepts involved in this process.

Explains the concept of demutualisation and its implications for insurance companies.
Details the specific tax reliefs applicable during demutualisation.
Provides guidelines for assessing eligibility for these reliefs.
Includes examples to illustrate the application of these principles.

HMRC SDLT: SDLTM23520 – Reliefs: Demutualisation of insurance company

Original guidance here: HMRC SDLT: SDLTM23520 – Reliefs: Demutualisation of insurance company

HMRC SDLT: SDLTM62050 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions

Principles and Concepts of SDLT Forms

This page provides detailed guidance on completing Stamp Duty Land Tax (SDLT) forms SDLT1, SDLT3, and SDLT4. It focuses on question 2 of SDLT1, offering descriptions of various transactions. The guidance is intended for HMRC internal use.

Explanation of SDLT forms SDLT1, SDLT3, and SDLT4.
Detailed guidance for completing question 2 on SDLT1.
Descriptions of different types of transactions.
Targeted for HMRC internal manual use.

HMRC SDLT: SDLTM62050 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions

Original guidance here: HMRC SDLT: SDLTM62050 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 2 SDLT1, descriptions of transactions

HMRC SDLT: SDLTM09840 – SDLT – higher rates for additional dwellings: Interaction with multiple dwellings relief – MDR

SDLT Higher Rates and Multiple Dwellings Relief

This section of the HMRC internal manual provides guidance on the interaction between the higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings and Multiple Dwellings Relief (MDR). It covers key principles and concepts, including:

Understanding the criteria for higher rates of SDLT on additional properties.
Explaining how Multiple Dwellings Relief can reduce SDLT liability.
Clarifying the conditions under which MDR can be applied.
Providing examples to illustrate the application of these rules.

HMRC SDLT: SDLTM09840 – SDLT – higher rates for additional dwellings: Interaction with multiple dwellings relief – MDR

Original guidance here: HMRC SDLT: SDLTM09840 – SDLT – higher rates for additional dwellings: Interaction with multiple dwellings relief – MDR

HMRC SDLT: SDLTM10050 – Introduction: definitions: tenancy at will

Tenancy at Will: Definitions and Principles

This section of the HMRC internal manual provides an introduction to the concept of a tenancy at will. It outlines the fundamental principles and definitions associated with this type of tenancy agreement.

A tenancy at will is a temporary arrangement allowing occupation without a fixed term.
It can be terminated at any time by either party.
Such tenancies are often used in transitional situations.
No formal lease agreement is required for a tenancy at will.

HMRC SDLT: SDLTM10050 – Introduction: definitions: tenancy at will

Original guidance here: HMRC SDLT: SDLTM10050 – Introduction: definitions: tenancy at will

HMRC SDLT: SDLTM17030 – Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

Withdrawal of a Notice to Quit or Break Notice

This section of the HMRC internal manual addresses the principles and procedures related to the withdrawal of a notice to quit or break notice. It provides guidance on handling such situations, ensuring compliance with legal and procedural requirements.

Explains the legal framework for withdrawing notices.
Details the procedural steps involved in the withdrawal process.
Highlights potential implications for both parties involved.
Offers examples of common scenarios and solutions.

HMRC SDLT: SDLTM17030 – Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

Original guidance here: HMRC SDLT: SDLTM17030 – Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

HMRC SDLT: SDLTM21640 – Example 6, Series of subsales

Principles and Concepts of SDLTM21640 – Example 6, Series of Subsales

This section of the HMRC internal manual provides guidance on the principles and concepts related to a series of subsales. It outlines the tax implications and procedural requirements involved in such transactions. Key points include:

Definition and explanation of subsales in the context of tax regulations.
Detailed procedural steps for handling subsales transactions.
Tax implications and compliance requirements for involved parties.
Examples illustrating common scenarios and their tax treatments.

HMRC SDLT: SDLTM21640 – Example 6, Series of subsales

Original guidance here: HMRC SDLT: SDLTM21640 – Example 6, Series of subsales

HMRC SDLT: SDLTM22505 – Reliefs: Compliance with planning obligations

Principles and Concepts of SDLTM22505 – Reliefs: Compliance with Planning Obligations

This section of the HMRC internal manual provides guidance on reliefs related to compliance with planning obligations. It outlines the principles and concepts for understanding and applying these reliefs.

Explains the eligibility criteria for reliefs.
Details the compliance requirements necessary to qualify.
Provides examples of planning obligations that may be eligible.
Discusses the implications of non-compliance.
Offers guidance on documentation and evidence required.

HMRC SDLT: SDLTM22505 – Reliefs: Compliance with planning obligations

Original guidance here: HMRC SDLT: SDLTM22505 – Reliefs: Compliance with planning obligations

HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

Principles and Concepts of Chargeable Consideration Including Rent

This section of the HMRC internal manual provides guidance on the inclusion of rent as chargeable consideration under SDLT (Stamp Duty Land Tax) regulations. It outlines key principles and concepts for determining chargeable amounts.

Defines chargeable consideration under SDLT.
Explains the inclusion of rent in chargeable amounts.
Provides examples and scenarios for clarity.
Guides on compliance with SDLT regulations.
Offers insight into relevant legislative frameworks.

HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

Original guidance here: HMRC SDLT: SDLTM33790 – Chargeable consideration includes rent – Para19

HMRC SDLT: SDLTM09870 – SDLT – increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions – s75ZA FA03

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual provides detailed information on the increased rates of Stamp Duty Land Tax (SDLT) applicable to non-resident transactions. It outlines the principles and concepts related to these rates, as specified in section 75ZA of the Finance Act 2003.

Explanation of SDLT rates for non-residents.
Applicability of section 75ZA FA03.
Guidance for HMRC staff on handling non-resident transactions.
Clarification of terms and conditions for increased rates.

HMRC SDLT: SDLTM09870 – SDLT – increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions – s75ZA FA03

Original guidance here: HMRC SDLT: SDLTM09870 – SDLT – increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions – s75ZA FA03

HMRC SDLT: SDLTM09945 – SDLT – increased rates for non-resident transactions: Co-ownership authorised contractual schemes – para 15 Sch 9A FA03

SDLT Increased Rates for Non-Resident Transactions

This section of the HMRC internal manual discusses the increased Stamp Duty Land Tax (SDLT) rates applicable to non-resident transactions, specifically focusing on co-ownership authorised contractual schemes as outlined in paragraph 15 of Schedule 9A of the Finance Act 2003.

Explains the criteria for non-resident transactions subject to increased SDLT rates.
Details the implications for co-ownership authorised contractual schemes.
Provides guidance on compliance with the relevant tax regulations.
Includes references to legislative provisions affecting these transactions.

HMRC SDLT: SDLTM09945 – SDLT – increased rates for non-resident transactions: Co-ownership authorised contractual schemes – para 15 Sch 9A FA03

Original guidance here: HMRC SDLT: SDLTM09945 – SDLT – increased rates for non-resident transactions: Co-ownership authorised contractual schemes – para 15 Sch 9A FA03

HMRC SDLT: SDLTM13135 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV

Calculation of Stamp Duty Land Tax (SDLT): Variable or Uncertain Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for leases with variable or uncertain rent. It focuses on the Net Present Value (NPV) approach.

Explains the principles of SDLT calculation for leases.
Details the use of NPV in determining tax liability.
Addresses scenarios with variable or uncertain rent.
Provides examples for practical understanding.
Ensures compliance with HMRC regulations.

HMRC SDLT: SDLTM13135 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV

Original guidance here: HMRC SDLT: SDLTM13135 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV

HMRC SDLT: SDLTM33140 – How is a partnership treated for SDLT purposes: Partnership not to be regarded as a unit trust scheme-Para4

Partnerships and SDLT Treatment

This section of the HMRC internal manual explains the treatment of partnerships for Stamp Duty Land Tax (SDLT) purposes, specifically addressing why a partnership should not be regarded as a unit trust scheme under Paragraph 4.

Partnerships are distinct from unit trust schemes for SDLT purposes.
Clarifies the legal framework governing partnerships and SDLT.
Provides guidance on specific scenarios and exceptions.
Ensures compliance with HMRC regulations.

HMRC SDLT: SDLTM33140 – How is a partnership treated for SDLT purposes: Partnership not to be regarded as a unit trust scheme-Para4

Original guidance here: HMRC SDLT: SDLTM33140 – How is a partnership treated for SDLT purposes: Partnership not to be regarded as a unit trust scheme-Para4

HMRC SDLT: 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

Principles and Concepts of SDLT for Non-Resident Transactions

This section of the HMRC internal manual explains the process for completing and amending a land transaction return when an individual becomes a UK resident after the return has been delivered. It focuses on the increased rates for non-resident transactions under paragraphs 18 and 19 of Schedule 9A of the Finance Act 2003 (FA03).

Guidance on completing land transaction returns.
Amendment procedures for non-resident transactions.
Implications of becoming a UK resident post-return.
Reference to specific legislative provisions (Sch 9A FA03).

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

Principles and Concepts of SDLT12/12A Form

This section of the HMRC internal manual provides guidance on handling Stamp Office queries and customer responses related to the SDLT12/12A form. The form is used for requesting payment of underpaid tax. Key principles and concepts include:

Understanding the purpose of the SDLT12/12A form.
Guidelines for processing queries from the Stamp Office.
Steps for responding to customer inquiries regarding underpaid tax.
Ensuring compliance with HMRC procedures and regulations.

HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

Original guidance here: HMRC SDLT: SDLTM60250 – Processing: Stamp Office queries and customer responses: Form SDLT12/12A: Request for payment of underpaid tax

HMRC SDLT: SDLTM00050 – Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) – FA03/S55

Introduction to Stamp Duty Land Tax: Rates of Tax (SDLT)

This section of the HMRC internal manual provides an overview of the Stamp Duty Land Tax (SDLT) rates as outlined in FA03/S55. It explains the principles and concepts related to SDLT, which is a tax on property transactions in the UK.

SDLT is applicable to property purchases over a certain threshold.
The tax rate varies based on property value and type.
Different rates apply for residential and non-residential properties.
First-time buyers may benefit from reduced rates.

HMRC SDLT: SDLTM00050 – Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) – FA03/S55

Original guidance here: HMRC SDLT: SDLTM00050 – Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) – FA03/S55

HMRC SDLT: SDLTM14070 – Treatment of continuing indefinite term leases

Treatment of Continuing Indefinite Term Leases

This section of the HMRC internal manual provides guidance on the treatment of continuing indefinite term leases. It outlines the principles and concepts relevant to the taxation and legal considerations of such leases.

Defines what constitutes an indefinite term lease.
Explains the tax implications for both lessors and lessees.
Describes the legal framework governing these leases.
Offers examples to illustrate key points.
Provides guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM14070 – Treatment of continuing indefinite term leases

Original guidance here: HMRC SDLT: SDLTM14070 – Treatment of continuing indefinite term leases

HMRC SDLT: SDLTM16042 – Reliefs and Exemptions: Sale and leaseback arrangements: Example

Reliefs and Exemptions: Sale and Leaseback Arrangements

This section of the HMRC internal manual provides guidance on reliefs and exemptions related to sale and leaseback arrangements. It includes an example to illustrate the application of these principles.

Explains the concept of sale and leaseback arrangements.
Details the reliefs and exemptions available under UK tax law.
Provides an example to demonstrate the application of these rules.
Intended for use by HMRC officials for internal guidance.

HMRC SDLT: SDLTM16042 – Reliefs and Exemptions: Sale and leaseback arrangements: Example

Original guidance here: HMRC SDLT: SDLTM16042 – Reliefs and Exemptions: Sale and leaseback arrangements: Example

HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual details the special provisions concerning the transfer of a chargeable interest to a partnership. It outlines the principles and concepts involved in such transactions.

Explains the legal framework governing transfers to partnerships.
Details the tax implications for involved parties.
Provides guidance on calculating chargeable interests.
Offers examples to illustrate complex scenarios.
Includes references to relevant legislation and case law.

HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the higher rate charge of Stamp Duty Land Tax (SDLT) applicable to acquisitions of residential property by certain non-natural persons. It focuses on the conditions under which this charge is levied, specifically for dwellings intended for occupation by certain employees and partners.

Explains when SDLT higher rate is applicable.
Details the criteria for non-natural persons.
Outlines exemptions for employee and partner occupation.
References relevant legislative provisions (FA03/S55/SCH4A).

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM15000 – Variation of leases

Variation of Leases: Principles and Concepts

This section of the HMRC internal manual provides guidance on the variation of leases. It outlines the key principles and concepts that govern lease variations, ensuring compliance with tax regulations.

Defines what constitutes a lease variation and its implications.
Explains the tax treatment of lease variations under current legislation.
Highlights the responsibilities of both landlords and tenants in lease modifications.
Provides examples to illustrate common scenarios and their tax outcomes.

HMRC SDLT: SDLTM15000 – Variation of leases

Original guidance here: HMRC SDLT: SDLTM15000 – Variation of leases

HMRC SDLT: SDLTM03745 – Finder’s Fee

Principles and Concepts of Finder’s Fee

This section of the HMRC internal manual provides guidance on the principles and concepts surrounding finder’s fees. It outlines the taxation implications and criteria for recognising such fees. Key points include:

Definition and nature of finder’s fees.
Tax treatment and reporting requirements.
Criteria for eligibility and recognition.
Examples of situations where finder’s fees apply.
Guidance on compliance and documentation.

HMRC SDLT: SDLTM03745 – Finder’s Fee

Original guidance here: HMRC SDLT: SDLTM03745 – Finder’s Fee

HMRC SDLT: SDLTM05040A – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example

Principles and Concepts of Chargeable Consideration

This section of the HMRC internal manual provides guidance on determining the chargeable amount for contingent, uncertain, or unascertained consideration under FA03/S80. It includes an example to illustrate the application of these principles.

Explains the scope of chargeable consideration.
Details adjustments under FA03/S80.
Provides an example for practical understanding.
Focuses on contingent, uncertain, or unascertained considerations.

HMRC SDLT: SDLTM05040A – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example

Original guidance here: HMRC SDLT: SDLTM05040A – Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General: Example

HMRC SDLT: SDLTM11000 – Chargeable Consideration

Chargeable Consideration: Principles and Concepts

This section of the HMRC internal manual provides guidance on the principles and concepts related to chargeable consideration. It is essential for understanding tax implications and compliance requirements.

Defines chargeable consideration in the context of tax regulations.
Explains how chargeable consideration affects tax liabilities.
Provides examples to illustrate key concepts.
Outlines procedures for calculating chargeable consideration.
Includes references to relevant tax legislation and guidelines.

HMRC SDLT: SDLTM11000 – Chargeable Consideration

Original guidance here: HMRC SDLT: SDLTM11000 – Chargeable Consideration

HMRC SDLT: SDLTM17032 – Miscellaneous Provisions: Linked leases

Principles and Concepts of Linked Leases

This section of the HMRC internal manual provides guidance on the miscellaneous provisions related to linked leases. It outlines the principles and concepts necessary for understanding the tax implications and legal considerations of linked leases.

Definition and scope of linked leases.
Tax implications for linked lease agreements.
Legal considerations and compliance requirements.
Examples and case studies for practical understanding.
Guidance on how to report linked leases to HMRC.

HMRC SDLT: SDLTM17032 – Miscellaneous Provisions: Linked leases

Original guidance here: HMRC SDLT: SDLTM17032 – Miscellaneous Provisions: Linked leases

HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

Abolition of Multiple Dwellings Relief for SDLT

This section of the HMRC internal manual discusses the abolition of multiple dwellings relief for Stamp Duty Land Tax (SDLT). It outlines the principles and concepts related to this change in tax regulation.

Explains the rationale behind abolishing the relief.
Details the impact on taxpayers and property transactions.
Provides guidance on compliance with the new rules.
Highlights transitional arrangements for ongoing transactions.

HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

Original guidance here: HMRC SDLT: SDLTM29901 – Abolition of multiple dwellings relief for SDLT

HMRC SDLT: SDLTM33520 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual addresses the special provisions concerning the transfer of a chargeable interest to a partnership. It outlines the principles and concepts involved in such transfers, providing guidance on applicable regulations and tax implications.

Discusses the transfer of chargeable interests to partnerships.
Explains relevant tax regulations and implications.
Provides detailed guidance for HMRC personnel.
Focuses on compliance with UK tax laws.

HMRC SDLT: SDLTM33520 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33520 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM13165 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews

Calculation of Stamp Duty Land Tax (SDLT): Rent

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for properties with variable or uncertain rent, specifically focusing on five-year rent reviews. It outlines the principles and concepts involved in assessing SDLT liabilities.

Explains the treatment of variable or uncertain rent in SDLT calculations.
Details the process for five-year rent reviews.
Provides examples to illustrate the calculation methods.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM13165 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews

Original guidance here: HMRC SDLT: SDLTM13165 – Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews

HMRC SDLT: SDLTM33400 – Partnership share – Para34(2)

Partnership Share – Para34(2)

This section of the HMRC internal manual provides guidance on the principles and concepts related to partnership shares under Paragraph 34(2). It aims to assist in understanding the tax implications and administrative procedures associated with partnership shares.

Explains the tax treatment of partnership shares.
Details the administrative processes involved.
Provides examples for better understanding.
Clarifies legal obligations for partnerships.

HMRC SDLT: SDLTM33400 – Partnership share – Para34(2)

Original guidance here: HMRC SDLT: SDLTM33400 – Partnership share – Para34(2)

HMRC SDLT: SDLTM09586 – Use for the purposes of a relievable trade FA03/Sch4A/Para5

Principles and Concepts of SDLTM09586

This section of the HMRC internal manual discusses the use of property for the purposes of a relievable trade under the Finance Act 2003, Schedule 4A, Paragraph 5. It provides guidance on the application of tax reliefs related to property transactions.

Explains the conditions under which property use qualifies for tax relief.
Details the specific provisions of the Finance Act 2003 relevant to relievable trades.
Offers examples of scenarios where tax relief may be applicable.
Clarifies the documentation required to support claims for tax relief.

HMRC SDLT: SDLTM09586 – Use for the purposes of a relievable trade FA03/Sch4A/Para5

Original guidance here: HMRC SDLT: SDLTM09586 – Use for the purposes of a relievable trade FA03/Sch4A/Para5

HMRC SDLT: SDLTM13110 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual explains the calculation of Stamp Duty Land Tax (SDLT) with a focus on rent and rate thresholds. It provides an example to illustrate the process.

SDLT is a tax on property transactions in the UK.
The calculation considers rent and rate thresholds.
Example 2 demonstrates the application of these principles.
HMRC provides guidance for accurate tax computation.

HMRC SDLT: SDLTM13110 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2

Original guidance here: HMRC SDLT: SDLTM13110 – Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2

HMRC SDLT: SDLTM29250 – Reliefs: Financial Institutions in Resolution: Supplemental reverse and onward transfers

Principles and Concepts of SDLTM29250

This section of the HMRC internal manual provides guidance on reliefs for financial institutions in resolution, focusing on supplemental reverse and onward transfers. It outlines the principles and concepts involved in these processes.

Details the reliefs available to financial institutions during resolution.
Explains the process of supplemental reverse transfers.
Covers the onward transfer mechanisms and their implications.
Provides guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM29250 – Reliefs: Financial Institutions in Resolution: Supplemental reverse and onward transfers

Original guidance here: HMRC SDLT: SDLTM29250 – Reliefs: Financial Institutions in Resolution: Supplemental reverse and onward transfers

HMRC SDLT: SDLTM33310 – Special provisions relating to partnerships: Broad effect of the application of the special provisions

Principles and Concepts of Special Provisions for Partnerships

This section of the HMRC internal manual outlines the special provisions applicable to partnerships. It provides an understanding of how these provisions affect partnerships and their operations.

Explains the broad effect of special provisions on partnerships.
Details the application of these provisions within the tax framework.
Offers guidance on compliance with HMRC regulations.
Aims to ensure partnerships understand their tax obligations.

HMRC SDLT: SDLTM33310 – Special provisions relating to partnerships: Broad effect of the application of the special provisions

Original guidance here: HMRC SDLT: SDLTM33310 – Special provisions relating to partnerships: Broad effect of the application of the special provisions

HMRC SDLT: SDLTM33500 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10

Principles and Concepts of SDLTM33500

This section of the HMRC internal manual focuses on special provisions related to partnerships, particularly concerning the transfer of a chargeable interest to a partnership. It outlines the principles and concepts involved in such transactions, providing guidance on compliance and tax implications.

Explains the legal framework for transferring chargeable interests.
Details tax obligations and compliance requirements.
Provides examples of applicable scenarios.
Clarifies the roles and responsibilities of involved parties.

HMRC SDLT: SDLTM33500 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10

Original guidance here: HMRC SDLT: SDLTM33500 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10

HMRC SDLT: SDLTM18480 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2

Stamp Duty Land Tax: Rent Thresholds

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) concerning rent thresholds. It includes specific examples to illustrate the principles and concepts involved.

Explains the calculation of SDLT for rental properties.
Details rent thresholds and their impact on SDLT.
Provides Example 2 for practical understanding.
Clarifies HMRC’s approach to SDLT on rent.
Offers insight into tax obligations for landlords.

HMRC SDLT: SDLTM18480 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2

Original guidance here: HMRC SDLT: SDLTM18480 – Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2

HMRC SDLT: SDLTM28110 – Reliefs: Alternative property finance

Principles and Concepts of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines the principles and concepts involved in offering tax reliefs for alternative property finance arrangements.

Alternative property finance refers to non-traditional methods of property financing.
Tax reliefs are available to support these alternative financing methods.
The manual provides detailed guidance on eligibility and claiming processes.
It is intended for use by HMRC staff to ensure consistent application of the rules.

HMRC SDLT: SDLTM28110 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28110 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM60050 – Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction

Principles and Concepts of SDLTM60050

This section of the HMRC internal manual provides guidance on the appropriate paper forms required to notify a land transaction. It outlines the principles and concepts involved in processing these transactions.

Details the specific forms necessary for notifying land transactions.
Explains the procedural steps involved in processing land transaction notifications.
Provides guidance on compliance with HMRC regulations.
Offers insights into the legal requirements for land transaction documentation.

HMRC SDLT: SDLTM60050 – Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction

Original guidance here: HMRC SDLT: SDLTM60050 – Processing – what forms to use to notify a land transaction: which paper form should be used to notify your transaction

HMRC SDLT: SDLTM06040 – Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)

Principles and Concepts of Chargeable Annuities

This section of the HMRC internal manual discusses the scope of chargeable annuities as consideration, specifically addressing the lack of provision for deferral of tax under FA03/S52(7). Key principles and concepts include:

Understanding the tax implications of annuities as a form of consideration.
Clarification on the non-deferral of tax for certain annuities.
Guidance for HMRC staff on applying these rules effectively.
Ensuring compliance with the Finance Act 2003, Section 52(7).

HMRC SDLT: SDLTM06040 – Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)

Original guidance here: HMRC SDLT: SDLTM06040 – Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)

HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual discusses the principles and concepts of Group Relief, focusing on exemptions and reliefs available to corporate groups. It provides guidance on how companies can utilise these provisions to reduce their tax liabilities.

Explains the eligibility criteria for Group Relief.
Details the process for claiming reliefs and exemptions.
Outlines the conditions under which reliefs can be transferred between group companies.
Provides examples of how to apply these rules in practice.

HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM50000 – Procedure

HMRC Internal Manual: SDLTM50000 – Procedure

This section of the HMRC internal manual provides detailed guidance on the SDLTM50000 procedure. It outlines the principles and concepts essential for understanding and implementing the procedure effectively.

Comprehensive explanation of SDLTM50000 procedure.
Guidance on the application of relevant principles.
Conceptual understanding for effective implementation.
Published and updated by HM Revenue & Customs.

HMRC SDLT: SDLTM50000 – Procedure

Original guidance here: HMRC SDLT: SDLTM50000 – Procedure

HMRC SDLT: SDLTM09765 – SDLT – higher rates for additional dwellings: Individuals – summary of Conditions – purchase of a single dwelling – Para 3(1) Sch 4ZA FA2003

Principles and Concepts of SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides a summary of the conditions for Stamp Duty Land Tax (SDLT) higher rates applicable to individuals purchasing additional dwellings. It focuses on the purchase of a single dwelling under Paragraph 3(1) of Schedule 4ZA of the Finance Act 2003.

SDLT higher rates apply to additional residential properties.
Conditions for applicability are outlined for individual buyers.
Relevant legislation includes Schedule 4ZA FA2003.
Guidance is intended for internal use by HMRC staff.

HMRC SDLT: SDLTM09765 – SDLT – higher rates for additional dwellings: Individuals – summary of Conditions – purchase of a single dwelling – Para 3(1) Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09765 – SDLT – higher rates for additional dwellings: Individuals – summary of Conditions – purchase of a single dwelling – Para 3(1) Sch 4ZA FA2003

HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

Principles and Concepts of SDLTM30223

This section of the HMRC internal manual provides guidance on the application of Stamp Duty Land Tax (SDLT) when transferring property to a connected company. It includes practical examples to illustrate the process.

Focuses on SDLT regulations for property transfers.
Explains the concept of connected companies.
Provides Example 3 for practical understanding.
Details the application process for SDLT in such scenarios.
Part of the HMRC manual for internal use.

HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

Original guidance here: HMRC SDLT: SDLTM30223 – Application: Transfer to a connected company: Example 3

HMRC SDLT: SDLTM33410 – Connected persons – Para39

Connected Persons – Para39

This section of the HMRC internal manual provides guidance on the concept of connected persons under Para39. It explains the principles and rules that determine when individuals or entities are considered connected for tax purposes.

Defines connected persons and their relevance in tax assessments.
Explains the implications of transactions between connected persons.
Outlines the criteria used to identify connections.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM33410 – Connected persons – Para39

Original guidance here: HMRC SDLT: SDLTM33410 – Connected persons – Para39

HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Principles and Concepts of Partnership Interests

This section of the HMRC internal manual focuses on special provisions related to partnerships, specifically addressing partnership interests and the application of provisions concerning exchanges. Key principles and concepts include:

Understanding the regulations governing partnership interests.
Application of exchange provisions in partnership contexts.
Compliance with HMRC guidelines for partnerships.
Implications of partnership interest exchanges on tax obligations.

HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Original guidance here: HMRC SDLT: SDLTM34120 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

HMRC SDLT: 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:

Principles of SDLT Higher Rate Charge

SDLT is applicable to property acquisitions by companies and other non-natural entities.
The higher rate aims to deter property purchases for investment purposes.
Specific conditions and exemptions may apply based on the nature of the entity.
Guidance is provided for calculating the applicable SDLT rate.

HMRC SDLT: 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:

Original guidance here: HMRC SDLT: 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:

HMRC SDLT: SDLTM29640 – Reliefs

Principles and Concepts of SDLTM29640 – Reliefs

This section of the HMRC internal manual provides guidance on SDLTM29640 – Reliefs. It outlines the principles and concepts related to tax reliefs, focusing on the following key aspects:

Eligibility criteria for various tax reliefs.
Procedures for claiming reliefs effectively.
Documentation required to support relief claims.
Common pitfalls and errors in relief applications.
Updates and changes in relief regulations.

HMRC SDLT: SDLTM29640 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29640 – Reliefs

HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

Principles and Concepts of Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief, which allows companies within a group to transfer losses to offset taxable profits.

Group Relief enables loss transfer between group companies.
Helps in reducing overall tax liability for the group.
Specific conditions and criteria must be met to qualify.
Guidance is crucial for accurate application and compliance.

HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34365 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM14025 – Term of a lease: Leases for a fixed term: Example 2

Principles and Concepts of Lease Terms

This section of the HMRC internal manual provides guidance on the terms of leases, specifically focusing on fixed-term leases. It includes practical examples to illustrate the application of these principles.

Defines the concept of a lease for a fixed term.
Explains how fixed-term leases are structured and their implications.
Provides examples to clarify understanding.
Offers guidance on the legal and tax considerations involved.

HMRC SDLT: SDLTM14025 – Term of a lease: Leases for a fixed term: Example 2

Original guidance here: HMRC SDLT: SDLTM14025 – Term of a lease: Leases for a fixed term: Example 2

HMRC SDLT: SDLTM62030 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified

Principles and Concepts of SDLT Forms

This section provides further guidance for completing forms SDLT1, SDLT3, and SDLT4, specifically focusing on transactions that do not need to be notified. It is part of the HMRC internal manual.

SDLT1, SDLT3, and SDLT4 are forms related to Stamp Duty Land Tax.
Guidance is provided for transactions exempt from notification.
Part of HMRC’s internal manual for processing SDLT forms.
Ensures compliance with tax regulations.

HMRC SDLT: SDLTM62030 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified

Original guidance here: HMRC SDLT: SDLTM62030 – Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Transactions that do not need to be notified

HMRC SDLT: SDLTM00055 – Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates

Introduction to Stamp Duty Land Tax (SDLT): Temporary Reduced Rates

This section of the HMRC internal manual provides an overview of the temporary reduced rates for Stamp Duty Land Tax (SDLT) in the UK. It outlines the principles and concepts behind these adjustments, aiming to support property transactions.

Explains the rationale for temporary reduced rates of SDLT.
Details eligibility criteria for the reduced rates.
Describes the impact on property buyers and the housing market.
Provides guidance on how to apply the reduced rates.

HMRC SDLT: SDLTM00055 – Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates

Original guidance here: HMRC SDLT: SDLTM00055 – Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates

HMRC SDLT: SDLTM18545 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

Principles and Concepts of Stamp Duty Land Tax Calculation

Explains the calculation of SDLT for properties with variable rent.
Focuses on scenarios involving five-year rent reviews.
Provides an example to clarify the calculation process.
Part of HMRC’s internal manual for tax guidance.

HMRC SDLT: SDLTM18545 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

Original guidance here: HMRC SDLT: SDLTM18545 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

HMRC SDLT: SDLTM27076 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12

Shared Ownership Trust: Election Not Made

This section of the HMRC internal manual discusses the principles and concepts related to shared ownership trusts, particularly in cases where an election is not made under FA03/SCH9/PARA10-12. It provides guidance on the following:

Understanding the reliefs available for right to buy transactions.
Explaining shared ownership leases and their implications.
Clarifying the conditions under which elections are not made.
Outlining the legal framework and tax considerations.

HMRC SDLT: SDLTM27076 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12

Original guidance here: HMRC SDLT: SDLTM27076 – Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12

HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual provides guidance on commencement and transitional provisions. It outlines the principles and concepts relevant to the transition of tax regulations and their implementation.

Explains the commencement of new tax regulations.
Details transitional provisions for existing regulations.
Guides on the application of these provisions in practice.
Clarifies the impact on taxpayers and compliance requirements.

HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

HMRC SDLT: SDLTM15040 – Variation of leases: Reducing the term

Variation of Leases: Reducing the Term

This section of the HMRC internal manual provides guidance on the variation of leases, specifically focusing on reducing the lease term. It outlines the principles and concepts involved in such variations, ensuring compliance with relevant tax regulations.

Explains the legal framework for lease term reduction.
Details the tax implications of varying lease terms.
Provides examples to illustrate key points.
Offers guidance on documentation and reporting requirements.

HMRC SDLT: SDLTM15040 – Variation of leases: Reducing the term

Original guidance here: HMRC SDLT: SDLTM15040 – Variation of leases: Reducing the term

HMRC SDLT: SDLTM17055 – Miscellaneous Provisions: Linked leases: Single scheme: Example

Principles and Concepts of Linked Leases

This section of the HMRC internal manual provides guidance on linked leases under a single scheme, using a specific example to illustrate the concept. It explains the intricacies of managing linked leases and their implications for tax purposes.

Discusses the concept of linked leases within a single scheme.
Provides an example to clarify the application of these principles.
Explains the tax implications associated with linked leases.
Offers guidance on the management of such leases.

HMRC SDLT: SDLTM17055 – Miscellaneous Provisions: Linked leases: Single scheme: Example

Original guidance here: HMRC SDLT: SDLTM17055 – Miscellaneous Provisions: Linked leases: Single scheme: Example

HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

Principles and Concepts of Relevant Partnership Property

This section of the HMRC internal manual provides guidance on relevant partnership property under Paragraph 14 (5-5A). It outlines the key principles and concepts related to the taxation and legal considerations of partnership property. The document is intended for internal use by HMRC staff.

Defines relevant partnership property for tax purposes.
Explains the legal framework governing partnership property.
Details the implications for tax assessments and compliance.
Provides examples and scenarios for practical understanding.

HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

Original guidance here: HMRC SDLT: SDLTM34030 – Relevant partnership property – Para 14 (5-5A)

HMRC SDLT: SDLTM34350 – Application of exemptions and reliefs: Group Relief – Para 27

Principles and Concepts of Group Relief

Group Relief allows companies within a group to transfer losses to reduce taxable profits.
Eligibility criteria must be met for companies to claim Group Relief.
Specific conditions and limitations apply to the relief process.
Documentation and compliance are essential for successful claims.

HMRC SDLT: SDLTM34350 – Application of exemptions and reliefs: Group Relief – Para 27

Original guidance here: HMRC SDLT: SDLTM34350 – Application of exemptions and reliefs: Group Relief – Para 27

HMRC SDLT: 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:

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the circumstances under which the higher rate of Stamp Duty Land Tax (SDLT) is applicable for acquisitions of residential property by certain non-natural persons. Key principles and concepts include:

Definition and identification of non-natural persons.
Criteria for higher rate SDLT applicability.
Legislative references to FA03/S55/SCH4A.
Guidance on calculating the SDLT charge.
Exemptions and reliefs available under specific conditions.

HMRC SDLT: 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:

Original guidance here: HMRC SDLT: 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:

HMRC SDLT: SDLTM11035 – Chargeable Consideration: Rent: Inclusive of services etc: Example 4

Principles and Concepts of Chargeable Consideration: Rent

This section of the HMRC internal manual provides guidance on the concept of chargeable consideration concerning rent, particularly when it includes services. Example 4 illustrates how to assess and calculate the chargeable consideration in such scenarios.

Explains the inclusion of services in rent calculations.
Provides detailed examples for clarity.
Guides on assessing chargeable consideration accurately.
Aims to assist HMRC staff in understanding complex rent scenarios.

HMRC SDLT: SDLTM11035 – Chargeable Consideration: Rent: Inclusive of services etc: Example 4

Original guidance here: HMRC SDLT: SDLTM11035 – Chargeable Consideration: Rent: Inclusive of services etc: Example 4

HMRC SDLT: SDLTM16035 – Reliefs and Exemptions: Overlap relief: Example 5

Overlap Relief: Example 5

This section of the HMRC internal manual provides guidance on overlap relief, specifically Example 5. It explains the principles and concepts related to reliefs and exemptions for taxpayers.

Overlap relief helps prevent double taxation when accounting periods overlap.
It is applicable to self-employed individuals and partnerships.
The example illustrates how to calculate overlap relief accurately.
Understanding these principles ensures compliance with HMRC regulations.

HMRC SDLT: SDLTM16035 – Reliefs and Exemptions: Overlap relief: Example 5

Original guidance here: HMRC SDLT: SDLTM16035 – Reliefs and Exemptions: Overlap relief: Example 5

HMRC SDLT: SDLTM23030 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs available for group, reconstruction, or acquisition activities. It outlines the principles and concepts related to these reliefs, ensuring compliance with tax regulations.

Explains the eligibility criteria for different reliefs.
Describes the process for claiming reliefs.
Details the documentation required for applications.
Clarifies the implications of not adhering to the guidelines.

HMRC SDLT: SDLTM23030 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23030 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM00330 – Scope: What is chargeable: Land transactions: Is notification required?

Principles and Concepts of Land Transaction Notifications

This section of the HMRC internal manual outlines the requirements for notifying land transactions. It provides guidance on the scope of what is chargeable and whether notification is necessary. Key principles and concepts include:

Definition of chargeable land transactions.
Criteria for determining if a notification is required.
Procedures for submitting notifications to HMRC.
Exemptions and special cases where notification may not be necessary.

HMRC SDLT: SDLTM00330 – Scope: What is chargeable: Land transactions: Is notification required?

Original guidance here: HMRC SDLT: SDLTM00330 – Scope: What is chargeable: Land transactions: Is notification required?

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the higher rate charge for Stamp Duty Land Tax (SDLT) applicable to residential property acquisitions by certain non-natural persons. It also details the relief available under the ‘Homes for Ukraine’ Sponsorship Scheme.

SDLT higher rate charge applies to non-natural persons acquiring residential properties.
Relief is available for properties under the ‘Homes for Ukraine’ Sponsorship Scheme.
Guidance is provided for HMRC staff on the application of these rules.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM23270 – Reliefs: Group, reconstruction or acquisition relief

Principles and Concepts of SDLTM23270

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition. It outlines the principles and concepts necessary for understanding and applying these reliefs.

Group relief allows companies within a group to transfer tax losses.
Reconstruction relief applies during company restructuring.
Acquisition relief is available when acquiring shares or assets.
Each relief has specific conditions and requirements.
Understanding these reliefs can optimise tax efficiency.

HMRC SDLT: SDLTM23270 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23270 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

Principles and Concepts of SDLTM30200

This section of the HMRC internal manual provides guidance on the application of Stamp Duty Land Tax (SDLT) for companies, as outlined in FA03/S100. It covers the following key principles and concepts:

General rules and regulations governing SDLT for companies.
Specific conditions under which SDLT is applicable.
Procedures for calculating and reporting SDLT liabilities.
Exemptions and reliefs available to companies under SDLT regulations.

HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

Original guidance here: HMRC SDLT: SDLTM30200 – Application: Companies: General FA03/S100

HMRC SDLT: SDLTM49600B – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual, titled SDLTM49600B – Commencement and Transitional Provisions, outlines the principles and concepts related to the start and transitional arrangements for specific tax regulations. It provides guidance for HMRC staff on the application and interpretation of these provisions.

Details the commencement of new tax regulations.
Explains transitional arrangements for existing regulations.
Offers guidance on the interpretation of these provisions.
Aims to ensure consistent application by HMRC staff.

HMRC SDLT: SDLTM49600B – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49600B – Commencement and transitional provisions

HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

Procedure: Deferring Payment in Case of Contingent or Uncertain Consideration

This section of the HMRC internal manual provides guidance on appealing against HM Revenue & Customs’ refusal to defer payment under FA03/S90. It outlines the principles and procedures involved in such appeals.

Explains the conditions under which payment deferral can be requested.
Details the appeal process for refusals by HMRC.
Clarifies the concept of contingent or uncertain consideration.
Provides legal references and procedural steps.

HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

Original guidance here: HMRC SDLT: SDLTM50930 – Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal

HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

Overpayment Relief: Exclusions

This section of the HMRC internal manual provides guidance on the exclusions applicable to overpayment relief claims. It outlines specific scenarios where taxpayers are not eligible to claim overpayment relief. Key principles and concepts include:

Understanding the criteria for overpayment relief eligibility.
Identifying situations where claims are excluded.
Clarifying the procedural steps for taxpayers.
Providing examples of ineligible claims.
Ensuring compliance with HMRC regulations.

HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

Original guidance here: HMRC SDLT: SDLTM54100 – Overpayment relief: Exclusions

HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

Principles and Concepts of First-Time Buyer Definition

This section of the HMRC internal manual explains the definition of a first-time buyer, particularly in relation to previous acquisitions by a settlement. Key principles and concepts include:

Understanding the criteria that define a first-time buyer.
Clarifying the impact of previous property acquisitions on first-time buyer status.
Exploring the role of settlements in determining eligibility.
Providing guidance for HMRC staff on assessing first-time buyer claims.

HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

Original guidance here: HMRC SDLT: SDLTM29861 – Definition of a first-time buyer – Previous acquisition by a Settlement

HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

Principles and Concepts of Trusts and Powers in Settlements

This section of the HMRC internal manual provides guidance on the application of trusts and powers within settlements. It outlines the legal framework and operational procedures for handling settlements involving trusts. Key principles and concepts include:

Understanding the roles and responsibilities of trustees.
Clarifying the distinction between discretionary and fixed trusts.
Explaining the tax implications for different types of settlements.
Guidance on compliance with legal requirements and regulations.

HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

Original guidance here: HMRC SDLT: SDLTM31720 – Application – Trusts and powers: Settlements

HMRC SDLT: SDLTM03900 – Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3

Principles and Concepts of SDLTM03900

This section of the HMRC internal manual discusses the scope of SDLTM03900, focusing on the chargeability concerning delays in payment as per FA03/SCH4/PARA3. It outlines the principles and concepts related to tax obligations and payment schedules.

Explains the chargeability criteria for delayed payments.
Covers legal references to FA03/SCH4/PARA3.
Provides guidance on tax obligations and compliance.
Details the implications of payment delays on tax calculations.

HMRC SDLT: SDLTM03900 – Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3

Original guidance here: HMRC SDLT: SDLTM03900 – Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual explains when Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for certain acquisitions of residential property by non-natural persons. It covers the following key points:

Definition of non-natural persons and their relevance to SDLT.
Criteria for higher rate SDLT charges under FA03/S55/SCH4A.
Conditions under which occupation by a non-qualifying individual affects SDLT liability.
Implications for property acquisitions under specific legislative provisions.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM80150 – Compliance: Liaison

Compliance Liaison Principles

This section of the HMRC internal manual focuses on compliance liaison, detailing essential principles and concepts for effective collaboration. It provides guidelines and strategies to ensure adherence to compliance requirements.

Emphasises the importance of communication and cooperation between departments.
Outlines procedures for maintaining compliance with tax regulations.
Highlights the role of compliance officers in monitoring and enforcing standards.
Offers insights into resolving compliance issues efficiently.

HMRC SDLT: SDLTM80150 – Compliance: Liaison

Original guidance here: HMRC SDLT: SDLTM80150 – Compliance: Liaison

HMRC SDLT: SDLTM14090 – Term of a lease: Lease extensions, re-grants, surrenders etc.

Principles and Concepts of Lease Extensions and Re-grants

This section of the HMRC internal manual provides guidance on the terms of a lease, focusing on lease extensions, re-grants, and surrenders. It outlines the principles and concepts involved in these processes.

Lease extensions: Extending the duration of an existing lease agreement.
Re-grants: Issuing a new lease to replace an existing one.
Surrenders: Terminating a lease before its expiration date.
Legal implications and tax considerations are also discussed.

HMRC SDLT: SDLTM14090 – Term of a lease: Lease extensions, re-grants, surrenders etc.

Original guidance here: HMRC SDLT: SDLTM14090 – Term of a lease: Lease extensions, re-grants, surrenders etc.

HMRC SDLT: SDLTM20700 – Zero carbon homes relief

Zero Carbon Homes Relief

This section of the HMRC internal manual provides guidance on the zero carbon homes relief. It outlines the principles and concepts related to tax relief for homes meeting zero carbon standards.

Explains eligibility criteria for zero carbon homes relief.
Details the process for claiming the relief.
Provides examples of qualifying zero carbon technologies.
Discusses the impact of zero carbon homes on tax liabilities.
Offers guidance on maintaining compliance with HMRC regulations.

HMRC SDLT: SDLTM20700 – Zero carbon homes relief

Original guidance here: HMRC SDLT: SDLTM20700 – Zero carbon homes relief

HMRC SDLT: SDLTM23280 – Reliefs: Group, reconstruction or acquisition relief

Principles of Group, Reconstruction or Acquisition Relief

Group relief allows companies within a group to transfer losses between each other.
Reconstruction relief applies to company reorganisations without triggering tax liabilities.
Acquisition relief offers tax benefits during company acquisitions.
Eligibility criteria and conditions must be met to qualify for these reliefs.

HMRC SDLT: SDLTM23280 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23280 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM01300A – Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1

Principles and Concepts of Chargeable Options and Rights of Pre-emption

This section of the HMRC internal manual explains the scope of what is chargeable under FA03/S46, focusing on options and rights of pre-emption. It provides detailed guidance on the tax implications and legal considerations involved.

Defines chargeable options and rights of pre-emption.
Explains the relevant legislation under FA03/S46.
Provides examples to illustrate key concepts.
Discusses tax implications for different scenarios.
Offers guidance for HMRC staff in assessing cases.

HMRC SDLT: SDLTM01300A – Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1

Original guidance here: HMRC SDLT: SDLTM01300A – Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1

HMRC SDLT: SDLTM07200 – Scope: Who is chargeable

Scope: Who is Chargeable

This section of the HMRC internal manual outlines the principles and concepts regarding the scope of SDLT (Stamp Duty Land Tax) and who is chargeable. It provides guidance on determining chargeability for SDLT purposes.

Defines the entities and individuals liable for SDLT.
Explains the criteria for chargeability under different scenarios.
Offers guidance on interpreting SDLT legislation.
Includes examples to illustrate chargeability considerations.

HMRC SDLT: SDLTM07200 – Scope: Who is chargeable

Original guidance here: HMRC SDLT: SDLTM07200 – Scope: Who is chargeable

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains when Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for acquisitions of residential property by certain non-natural persons. It focuses on the relevant legislation and conditions under FA03/S55/SCH4A and FA03/SCH4A/PARA5.

SDLT is applicable to property acquisitions by non-natural persons.
Higher rate charge is detailed under specific legislative provisions.
Guidance is provided for businesses trading or redeveloping properties.
Conditions and exceptions are outlined for clarity.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief under Paragraph 27. It outlines the principles and concepts necessary for understanding and applying Group Relief.

Group Relief allows companies within a group to transfer losses to reduce taxable profits.
Eligibility criteria must be met to qualify for Group Relief.
Detailed procedures for claiming and processing Group Relief are provided.
Examples and case studies illustrate the application of these rules.

HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

Original guidance here: HMRC SDLT: SDLTM34360 – Application of exemptions and reliefs: Group Relief – Para 27

HMRC SDLT: SDLTM04020A – Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5

Non-cash Consideration in Property Exchanges

This section of the HMRC internal manual discusses the principles and concepts related to non-cash consideration in property exchanges under FA03/SCH4/PARA5. It provides guidance on determining the chargeable amount in such transactions.

Explains the scope of non-cash consideration in property exchanges.
Details how to calculate the chargeable amount.
Outlines relevant legislative references and guidelines.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM04020A – Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5

Original guidance here: HMRC SDLT: SDLTM04020A – Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5

HMRC SDLT: SDLTM04080 – Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12

Principles and Concepts of Non-Cash Consideration

This section of the HMRC internal manual discusses the scope of chargeable amounts under FA03/SCH4/PARA12, specifically focusing on non-cash consideration when the purchaser is the vendor’s employee. It outlines the principles and concepts involved in determining the chargeable amount.

Explains the calculation of chargeable amounts for non-cash consideration.
Focuses on transactions involving employees as purchasers.
Details the relevant legislative framework under FA03/SCH4/PARA12.
Provides guidance for HMRC staff on handling such cases.

HMRC SDLT: SDLTM04080 – Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12

Original guidance here: HMRC SDLT: SDLTM04080 – Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12

HMRC SDLT: SDLTM23240 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition transactions. It outlines the principles and concepts necessary for understanding these reliefs.

Explains the criteria for qualifying for group relief.
Details the conditions under which reconstruction relief can be claimed.
Describes the application process for acquisition relief.
Provides examples to illustrate different scenarios.
Includes references to relevant legislation and case law.

HMRC SDLT: SDLTM23240 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23240 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM30222 – Application: Transfer to a connected company: Example 2

Principles and Concepts of SDLTM30222

This section of the HMRC internal manual provides guidance on the application of SDLT (Stamp Duty Land Tax) when transferring property to a connected company. Example 2 illustrates specific scenarios and tax implications.

Explains the criteria for SDLT application in property transfers.
Details the tax treatment for transactions between connected companies.
Provides a practical example to clarify complex tax rules.
Aims to ensure compliance with HMRC regulations.

HMRC SDLT: SDLTM30222 – Application: Transfer to a connected company: Example 2

Original guidance here: HMRC SDLT: SDLTM30222 – Application: Transfer to a connected company: Example 2

HMRC SDLT: SDLTM21060 – Reliefs: Certain acquisitions of residential property

Principles and Concepts of SDLTM21060 – Reliefs

This section of the HMRC internal manual outlines the principles and concepts related to reliefs for certain acquisitions of residential property. It provides guidance on specific scenarios where reliefs may apply, ensuring compliance with tax regulations.

Focuses on reliefs applicable to residential property acquisitions.
Offers detailed guidance for HMRC personnel.
Aims to ensure correct application of tax reliefs.
Part of the broader HMRC manual series.

HMRC SDLT: SDLTM21060 – Reliefs: Certain acquisitions of residential property

Original guidance here: HMRC SDLT: SDLTM21060 – Reliefs: Certain acquisitions of residential property

HMRC SDLT: SDLTM14065 – Term of a lease: Leases treated as continuing after a fixed term: Example 1

Principles and Concepts of Lease Continuation

This section of the HMRC internal manual provides guidance on the treatment of leases that continue beyond their fixed term. It offers an example to illustrate the principles involved.

Explains how leases are treated when they extend beyond their original term.
Provides a practical example to clarify the application of these principles.
Focuses on the implications for tax and legal considerations.
Part of the SDLTM (Stamp Duty Land Tax Manual) series.

HMRC SDLT: SDLTM14065 – Term of a lease: Leases treated as continuing after a fixed term: Example 1

Original guidance here: HMRC SDLT: SDLTM14065 – Term of a lease: Leases treated as continuing after a fixed term: Example 1

HMRC SDLT: SDLTM21660 – Example 8, Exchanges subsales

Principles and Concepts of SDLTM21660 – Example 8, Exchanges Subsales

This section of the HMRC internal manual provides guidance on the principles and concepts related to exchanges and subsales. It outlines the tax implications and procedural steps involved in such transactions.

Explains the concept of subsales in property transactions.
Details the tax obligations for parties involved in exchanges and subsales.
Provides examples to illustrate the application of tax rules.
Clarifies the procedural requirements for compliance with HMRC regulations.

HMRC SDLT: SDLTM21660 – Example 8, Exchanges subsales

Original guidance here: HMRC SDLT: SDLTM21660 – Example 8, Exchanges subsales

HMRC SDLT: SDLTM27510 – Reliefs: supplementary Information FA03/S71

Principles and Concepts of SDLTM27510 – Reliefs: Supplementary Information FA03/S71

This section of the HMRC internal manual provides detailed guidance on the principles and concepts related to SDLTM27510, focusing on reliefs under FA03/S71. Key points include:

Explanation of the specific reliefs available under FA03/S71.
Criteria and conditions for qualifying for these reliefs.
Procedures for claiming the reliefs effectively.
Examples to illustrate the application of these reliefs.
Relevant legislative references and updates.

HMRC SDLT: SDLTM27510 – Reliefs: supplementary Information FA03/S71

Original guidance here: HMRC SDLT: SDLTM27510 – Reliefs: supplementary Information FA03/S71

HMRC SDLT: SDLTM04090 – Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10

Non-Cash Consideration Exclusions on Lease Grants

This section of the HMRC internal manual discusses the exclusions related to non-cash consideration when granting a lease under FA03/SCH17A/PARA10. It outlines the principles and concepts governing the chargeability of non-cash consideration.

Defines non-cash consideration in the context of lease grants.
Explains the circumstances under which exclusions apply.
Provides guidance on the calculation of chargeable amounts.
Clarifies legal references and applicable legislation.

HMRC SDLT: SDLTM04090 – Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10

Original guidance here: HMRC SDLT: SDLTM04090 – Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10

HMRC SDLT: SDLTM29945 – Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on the relief available for transfers involving multiple dwellings under FA03/SCH6B/PARA5(7). It explains the principles and concepts related to the remaining consideration in such transactions.

Details the conditions under which relief can be claimed.
Explains the calculation of the remaining consideration.
Provides examples to illustrate the application of the relief.
Clarifies the legal framework governing these transactions.

HMRC SDLT: SDLTM29945 – Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)

Original guidance here: HMRC SDLT: SDLTM29945 – Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)

HMRC SDLT: SDLTM18550 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 3

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for variable or uncertain rent scenarios, specifically focusing on five-year rent reviews. Example 3 is used to illustrate the process.

Explains the calculation of SDLT for leases with variable rent.
Focuses on scenarios involving five-year rent reviews.
Provides a practical example to demonstrate the calculation method.
Aims to assist in understanding tax obligations for lease agreements.

HMRC SDLT: SDLTM18550 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 3

Original guidance here: HMRC SDLT: SDLTM18550 – Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 3

HMRC SDLT: SDLTM24000 – Reliefs: Demutualisation of building society

Demutualisation of Building Society

This section of the HMRC internal manual provides insights into the reliefs available during the demutualisation of a building society. It outlines key principles and concepts relevant to this process.

Demutualisation refers to the conversion of a building society into a public limited company.
Reliefs are available to mitigate tax implications during this transition.
HMRC provides detailed guidance on eligibility and application of these reliefs.
Understanding these principles is crucial for compliance and financial planning.

HMRC SDLT: SDLTM24000 – Reliefs: Demutualisation of building society

Original guidance here: HMRC SDLT: SDLTM24000 – Reliefs: Demutualisation of building society

HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual explains the relief available for transfers involving multiple dwellings, focusing on the definition of dwelling as per FA03/SCH6B/PARA7. It outlines key principles and concepts related to tax relief.

Definition of dwelling under relevant legislation.
Criteria for qualifying for relief on multiple dwelling transfers.
Examples illustrating the application of the relief.
Guidance on calculating the relief amount.

HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

Original guidance here: HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

HMRC SDLT: SDLTM31730 – Application: Trusts and powers

Principles and Concepts of Trusts and Powers

This section of the HMRC internal manual provides guidance on the application of trusts and powers. It outlines the key principles and concepts necessary for understanding their operation within the UK tax framework.

Defines the roles and responsibilities of trustees.
Explains the difference between discretionary and fixed trusts.
Discusses the tax implications for beneficiaries.
Provides examples of how trusts are applied in various scenarios.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM31730 – Application: Trusts and powers

Original guidance here: HMRC SDLT: SDLTM31730 – Application: Trusts and powers

HMRC SDLT: 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?

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual discusses the higher rate charge of Stamp Duty Land Tax (SDLT) for acquisitions of residential property by certain non-natural persons, as per FA03/S55/SCH4A. It outlines what is not considered a dwelling for SDLT purposes.

Defines the scope of SDLT higher rate charge.
Explains the criteria for non-natural persons.
Clarifies what properties are excluded as dwellings.
Offers guidance on applicable legislation.

HMRC SDLT: 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?

Original guidance here: HMRC SDLT: 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?

HMRC SDLT: SDLTM17085 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

Principles and Concepts of Lease Assignments

This section of the HMRC internal manual discusses the treatment of lease assignments as new leases. It outlines the key principles and concepts involved in this process.

Lease assignments are treated as new leases under specific circumstances.
The provisions apply to various types of lease agreements.
Understanding these rules is essential for compliance with tax regulations.
HMRC provides detailed guidance on how these assignments should be handled.

HMRC SDLT: SDLTM17085 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

Original guidance here: HMRC SDLT: SDLTM17085 – Miscellaneous Provisions: Lease Assignments: Treated as new lease

HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

Principles and Concepts of SDLTM31800

This section of the HMRC internal manual provides guidance on transactions involving pension funds. It outlines the principles and concepts necessary for understanding the application of SDLT (Stamp Duty Land Tax) in these transactions.

Explains the application of SDLT to pension fund transactions.
Details the specific scenarios where SDLT is applicable.
Provides guidance on compliance with HMRC regulations.
Offers examples to illustrate complex transactions.
Clarifies the roles and responsibilities of involved parties.

HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

Original guidance here: HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

HMRC SDLT: SDLTM18215 – Notification: Grant of a lease: Example 1

Principles and Concepts of Lease Grant Notification

This section of the HMRC internal manual provides guidance on the notification process for the grant of a lease. It explains the principles and concepts involved in this process, offering an example to illustrate the application.

Details the notification requirements for lease grants.
Explains the legal and procedural aspects involved.
Provides an example to clarify the application of these rules.
Offers guidance for HMRC staff on handling notifications.

HMRC SDLT: SDLTM18215 – Notification: Grant of a lease: Example 1

Original guidance here: HMRC SDLT: SDLTM18215 – Notification: Grant of a lease: Example 1

HMRC SDLT: SDLTM19048 – Variation of leases: Reducing the rent payable: Example 1

Variation of Leases: Reducing the Rent Payable

This section of the HMRC internal manual provides guidance on the principles and concepts involved in the variation of leases, specifically focusing on reducing the rent payable. It includes an example to illustrate the process.

Explains the legal framework for lease variations.
Details the implications of reducing rent on tax calculations.
Provides a practical example to demonstrate the application of these principles.
Offers insights into HMRC’s approach to lease variations.

HMRC SDLT: SDLTM19048 – Variation of leases: Reducing the rent payable: Example 1

Original guidance here: HMRC SDLT: SDLTM19048 – Variation of leases: Reducing the rent payable: Example 1

HMRC SDLT: SDLTM00365 – Scope: what is chargeable: land transactions: residential and non-residential property: definitions

Scope: What is Chargeable – Land Transactions

This section of the HMRC internal manual provides definitions and guidance on chargeable land transactions, focusing on residential and non-residential properties. It outlines the principles and concepts relevant to determining the scope of chargeable transactions.

Defines residential and non-residential property for tax purposes.
Explains the criteria for chargeable land transactions.
Provides guidance on how these definitions affect tax liabilities.
Clarifies the scope of transactions subject to SDLT (Stamp Duty Land Tax).

HMRC SDLT: SDLTM00365 – Scope: what is chargeable: land transactions: residential and non-residential property: definitions

Original guidance here: HMRC SDLT: SDLTM00365 – Scope: what is chargeable: land transactions: residential and non-residential property: definitions

HMRC SDLT: SDLTM01100A – Scope: What is chargeable: Transfer of rights: Series of transfers: Example

Principles and Concepts of Chargeable Transfers

This section of the HMRC internal manual provides guidance on the scope of chargeable transfers, specifically focusing on the transfer of rights and series of transfers. It includes an example to illustrate these concepts.

Explains what constitutes a chargeable transfer.
Details the process of transferring rights.
Describes a series of transfers and their implications.
Provides a practical example for better understanding.

HMRC SDLT: SDLTM01100A – Scope: What is chargeable: Transfer of rights: Series of transfers: Example

Original guidance here: HMRC SDLT: SDLTM01100A – Scope: What is chargeable: Transfer of rights: Series of transfers: Example

HMRC SDLT: SDLTM04015 – Scope: How much is chargeable: Sale of land with associated construction contract – Para 10 Schedule 4 Finance Act 2003

Principles and Concepts of SDLTM04015

This section of the HMRC internal manual explains the chargeability of land sales with associated construction contracts under Para 10 Schedule 4 of the Finance Act 2003. It outlines the principles and concepts involved in determining the tax implications.

Defines the scope of chargeable transactions involving land and construction contracts.
Explains the relevant legislative framework under the Finance Act 2003.
Provides guidance on calculating the chargeable amount.
Clarifies the conditions under which the tax applies.

HMRC SDLT: SDLTM04015 – Scope: How much is chargeable: Sale of land with associated construction contract – Para 10 Schedule 4 Finance Act 2003

Original guidance here: HMRC SDLT: SDLTM04015 – Scope: How much is chargeable: Sale of land with associated construction contract – Para 10 Schedule 4 Finance Act 2003

HMRC SDLT: SDLTM04043 – Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up – loan from shareowners

Principles and Concepts of Non-Cash Consideration

This section of the HMRC internal manual discusses the scope of chargeable amounts when non-cash consideration is involved, specifically in the context of property transfer during a company’s winding-up process. It focuses on loans from shareholders.

Explains how non-cash consideration is assessed for tax purposes.
Details the implications of transferring property on winding up.
Provides guidelines for handling loans from shareholders.
Clarifies the chargeable amounts in such transactions.

HMRC SDLT: SDLTM04043 – Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up – loan from shareowners

Original guidance here: HMRC SDLT: SDLTM04043 – Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up – loan from shareowners

HMRC SDLT: 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

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual explains the circumstances under which Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for acquisitions of residential property by certain non-natural persons, as per FA03/S55/SCH4A. The content is aimed at providing clarity on qualifying partners.

SDLT is a tax on property transactions in the UK.
Higher rates apply to non-natural persons acquiring residential property.
Qualifying partners are defined under specific legislative provisions.
Guidance is provided to ensure compliance with tax obligations.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM13020 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1

Principles and Concepts of SDLT Calculation

Explains the calculation of SDLT for lease premiums.
Focuses on determining the relevant rental figure.
Includes a practical example for clarity.
Aims to assist HMRC staff in understanding SDLT calculations.

HMRC SDLT: SDLTM13020 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1

Original guidance here: HMRC SDLT: SDLTM13020 – Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1

HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

Partnership Property – Para34(1)

This section of the HMRC internal manual provides guidance on the principles and concepts related to partnership property under Paragraph 34(1). It outlines the treatment and management of partnership assets within the UK tax framework.

Defines partnership property and its implications for tax purposes.
Explains the legal framework governing partnership assets.
Details how changes in partnership property affect tax liabilities.
Provides examples to illustrate key concepts and applications.

HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

Original guidance here: HMRC SDLT: SDLTM33390 – Partnership Property – Para34(1)

HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

Principles and Concepts of SDLTM60400

This section of the HMRC internal manual provides guidance on handling Stamp Office queries and customer requests for information or assistance. It outlines the procedures and best practices for addressing customer needs effectively.

Emphasises the importance of clear communication with customers.
Details the process for managing customer queries and requests.
Highlights the role of the Stamp Office in providing accurate information.
Encourages timely responses to customer inquiries.

HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

Original guidance here: HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

HMRC SDLT: SDLTM12065 – Notification: Continuation of a lease: Example 3

Principles and Concepts of Lease Continuation

This section of the HMRC internal manual provides guidance on the continuation of a lease, using Example 3 as a reference. It outlines key principles and concepts involved in lease notifications.

Explains the process of notifying HMRC about lease continuation.
Provides a detailed example to illustrate the procedure.
Discusses relevant tax implications and compliance requirements.
Offers insights into the legal framework governing lease extensions.

HMRC SDLT: SDLTM12065 – Notification: Continuation of a lease: Example 3

Original guidance here: HMRC SDLT: SDLTM12065 – Notification: Continuation of a lease: Example 3

HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

Group Relief Principles and Concepts

This section of the HMRC internal manual details the application of exemptions and reliefs, specifically focusing on Group Relief. It provides guidance on how companies within a group can transfer losses to reduce taxable profits.

Explains the eligibility criteria for Group Relief.
Details the process for claiming relief between group companies.
Outlines the implications of Group Relief on corporate tax liabilities.
Provides examples to illustrate the application of exemptions.

HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34370 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual outlines the principles and concepts related to commencement and transitional provisions. It provides guidance for understanding the application of these provisions within the context of tax regulations.

Explains the initiation of new tax regulations.
Describes transitional arrangements for ongoing cases.
Offers clarity on the implementation timeline.
Guides on compliance with updated tax laws.
Ensures smooth transition from old to new regulations.

HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49300A – Commencement and transitional provisions

HMRC SDLT: SDLTM29904 – Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules

Principles and Concepts of SDLT Multiple Dwellings Relief Abolition

This section of the HMRC internal manual provides guidance on the abolition of multiple dwellings relief for Stamp Duty Land Tax (SDLT). It includes examples and transitional rules for linked transactions. The principles and concepts covered are:

Explanation of the abolition of multiple dwellings relief.
Details on how linked transactions are affected.
Transitional rules applicable to transactions in progress.
Examples illustrating the application of new rules.

HMRC SDLT: SDLTM29904 – Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules

Original guidance here: HMRC SDLT: SDLTM29904 – Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules

HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

Reliefs for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on reliefs available for transfers involving multiple dwellings. It includes Example 10, illustrating the application of these reliefs. The principles and concepts covered are:

Understanding the criteria for multiple dwellings relief.
Calculating the relief applicable to transactions.
Examples demonstrating practical applications of the relief.
Guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

Original guidance here: HMRC SDLT: SDLTM29987 – Reliefs for transfers involving multiple dwellings: Example 10

HMRC SDLT: SDLTM07950 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)

Principles of Stamp Duty Land Tax (SDLT) Chargeability

This page from HM Revenue & Customs explains when Stamp Duty Land Tax (SDLT) is chargeable, focusing on contracts and substantial performance under FA03/S44(5)(b).

SDLT becomes chargeable when a substantial amount of consideration is paid.
Substantial performance occurs when the buyer takes possession or pays a significant portion of the purchase price.
Understanding these principles helps in determining the timing of SDLT liability.

HMRC SDLT: SDLTM07950 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)

Original guidance here: HMRC SDLT: SDLTM07950 – Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)

HMRC SDLT: SDLTM01410 – Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5

Principles and Concepts of Chargeable Exchanges

This section of the HMRC internal manual outlines the scope of what is chargeable under FA03/S47 and FA03/SCH4/PARA5, focusing on exchanges. Key principles and concepts include:

Understanding the criteria for chargeable exchanges under the Finance Act 2003.
Clarifying the specific provisions of Schedule 4, Paragraph 5.
Identifying transactions that fall within the chargeable scope.
Providing guidance on the application of these rules in practice.

HMRC SDLT: SDLTM01410 – Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5

Original guidance here: HMRC SDLT: SDLTM01410 – Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5

HMRC SDLT: SDLTM03730 – Estate Agent Introductory Fees

Estate Agent Introductory Fees

This section of the HMRC internal manual provides guidance on the principles and concepts related to estate agent introductory fees. It outlines the tax implications and compliance requirements for estate agents in the UK.

Explains the definition and scope of introductory fees.
Details the tax obligations for estate agents receiving such fees.
Provides examples of scenarios involving introductory fees.
Offers guidance on record-keeping and reporting requirements.

HMRC SDLT: SDLTM03730 – Estate Agent Introductory Fees

Original guidance here: HMRC SDLT: SDLTM03730 – Estate Agent Introductory Fees

HMRC SDLT: SDLTM31915 – Application – Powers of Attorney given as security

Principles and Concepts of Powers of Attorney Given as Security

This section of the HMRC internal manual covers the application of powers of attorney when given as security. It outlines the legal framework and operational guidelines for handling such powers within the context of tax and revenue management.

Definition and purpose of powers of attorney as security.
Legal implications and responsibilities involved.
Procedures for HMRC staff in managing these powers.
Guidance on compliance and regulatory requirements.

HMRC SDLT: SDLTM31915 – Application – Powers of Attorney given as security

Original guidance here: HMRC SDLT: SDLTM31915 – Application – Powers of Attorney given as security

HMRC SDLT: SDLTM00420 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual provides guidance on the chargeability of land transactions, specifically focusing on residential property and the determination of the number of dwellings based on physical configuration. Key principles include:

Understanding what constitutes a chargeable land transaction.
Identifying residential properties within the scope of SDLT (Stamp Duty Land Tax).
Assessing the physical configuration to determine the number of dwellings.
Applying relevant tax rules and regulations accurately.

HMRC SDLT: SDLTM00420 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration

Original guidance here: HMRC SDLT: SDLTM00420 – Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration

HMRC SDLT: SDLTM21650 – Example 7, Exchanges – assignments

Principles and Concepts of SDLTM21650 – Example 7, Exchanges

This section of the HMRC internal manual provides guidance on the principles and concepts related to exchanges and assignments. It focuses on the tax implications and procedures involved in such transactions.

Explains the tax treatment of exchanges and assignments.
Details the relevant legislation and regulations.
Provides examples to illustrate key points.
Offers guidance on compliance and reporting requirements.
Clarifies common queries and misconceptions.

HMRC SDLT: SDLTM21650 – Example 7, Exchanges – assignments

Original guidance here: HMRC SDLT: SDLTM21650 – Example 7, Exchanges – assignments

HMRC SDLT: SDLTM00370 – Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6

Disadvantage Area Relief (DAR) for Mixed-Use Property

This section of the HMRC internal manual provides guidance on the scope of chargeable land transactions, specifically focusing on Disadvantage Area Relief (DAR) for mixed-use properties under FA03/SCH6/PARA6. It outlines the principles and concepts related to the application of DAR.

Explains the criteria for qualifying for Disadvantage Area Relief.
Details the types of mixed-use properties eligible for relief.
Describes the calculation methods for applying the relief.
Provides examples and case studies for clarification.

HMRC SDLT: SDLTM00370 – Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6

Original guidance here: HMRC SDLT: SDLTM00370 – Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6

HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

Principles and Concepts of SDLTM31800

This section of the HMRC internal manual, titled SDLTM31800 – Application – Transactions involving Pension Funds, provides guidance on the application of Stamp Duty Land Tax (SDLT) to transactions involving pension funds. Key principles and concepts include:

Understanding the tax implications for pension fund transactions.
Guidelines for calculating SDLT on relevant transactions.
Compliance requirements for pension fund managers.
Examples of transactions subject to SDLT.

HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

Original guidance here: HMRC SDLT: SDLTM31800 – Application – Transactions involving Pension Funds

HMRC SDLT: SDLTM09100 – Application and approach: Section 75A (1)

Principles and Concepts of Section 75A (1)

This section of the HMRC internal manual provides guidance on the application and approach of Section 75A (1) concerning tax regulations. It outlines the principles and concepts that govern this section.

Section 75A (1) is part of the UK tax legislation.
It addresses anti-avoidance measures in tax transactions.
The section aims to prevent tax avoidance through complex arrangements.
HMRC provides detailed guidance on interpreting and applying this section.

HMRC SDLT: SDLTM09100 – Application and approach: Section 75A (1)

Original guidance here: HMRC SDLT: SDLTM09100 – Application and approach: Section 75A (1)

HMRC SDLT: SDLTM54190 – Overpayment relief: Partnerships

Overpayment Relief for Partnerships

This section of the HMRC internal manual provides guidance on overpayment relief for partnerships. It outlines the principles and procedures involved in claiming relief for overpaid tax. Key points include:

Eligibility criteria for partnerships seeking overpayment relief.
Documentation and evidence required to support a claim.
Time limits and deadlines for submitting claims.
Steps involved in the application process.
Potential outcomes and resolutions following a claim.

HMRC SDLT: SDLTM54190 – Overpayment relief: Partnerships

Original guidance here: HMRC SDLT: SDLTM54190 – Overpayment relief: Partnerships

HMRC SDLT: SDLTM18410 – Calculation of stamp duty land tax: Lease premium

Principles and Concepts of SDLT Calculation for Lease Premium

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for lease premiums. It outlines the principles and concepts involved in determining the tax liability.

Understanding the components of a lease premium.
Calculating SDLT based on the lease premium amount.
Applying relevant tax rates and exemptions.
Compliance with HMRC regulations and guidelines.

HMRC SDLT: SDLTM18410 – Calculation of stamp duty land tax: Lease premium

Original guidance here: HMRC SDLT: SDLTM18410 – Calculation of stamp duty land tax: Lease premium

HMRC SDLT: SDLTM29865 – Interaction with Higher rates for Additional Dwellings

Interaction with Higher Rates for Additional Dwellings

This section of the HMRC internal manual provides guidance on the interaction of Stamp Duty Land Tax (SDLT) with higher rates for additional dwellings. It outlines principles and concepts related to the application of these higher rates.

Explains the criteria for higher rates on additional dwellings.
Details exemptions and reliefs available.
Describes the process for calculating SDLT on multiple properties.
Provides examples to illustrate complex scenarios.

HMRC SDLT: SDLTM29865 – Interaction with Higher rates for Additional Dwellings

Original guidance here: HMRC SDLT: SDLTM29865 – Interaction with Higher rates for Additional Dwellings

HMRC SDLT: SDLTM23500 – Reliefs: Demutualisation of insurance company

Principles and Concepts of Demutualisation Reliefs

This section of the HMRC internal manual provides guidance on reliefs available during the demutualisation of insurance companies. It outlines the principles and concepts applicable to the process, ensuring compliance with tax regulations.

Explains the concept of demutualisation and its implications for insurance companies.
Details the reliefs available to companies undergoing demutualisation.
Provides guidance on the application of tax regulations during the process.
Ensures companies understand their obligations and entitlements under UK tax law.

HMRC SDLT: SDLTM23500 – Reliefs: Demutualisation of insurance company

Original guidance here: HMRC SDLT: SDLTM23500 – Reliefs: Demutualisation of insurance company

HMRC SDLT: SDLTM28510A – Reliefs: Collective enfranchisement by leaseholders

Principles and Concepts of Collective Enfranchisement Relief

This section of the HMRC internal manual provides guidance on reliefs available for collective enfranchisement by leaseholders. It outlines the conditions and procedures necessary to qualify for tax relief under this scheme.

Explains the concept of collective enfranchisement by leaseholders.
Details the eligibility criteria for obtaining relief.
Describes the application process for claiming the relief.
Provides examples to illustrate how the relief is applied in practice.

HMRC SDLT: SDLTM28510A – Reliefs: Collective enfranchisement by leaseholders

Original guidance here: HMRC SDLT: SDLTM28510A – Reliefs: Collective enfranchisement by leaseholders

HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

Definition of a First-Time Buyer – Previous Acquisition by a Bare Trust

This section of the HMRC internal manual provides guidance on the definition of a first-time buyer, specifically addressing scenarios involving previous property acquisitions by a bare trust. It clarifies the criteria and implications for individuals who have previously acquired property through such trusts.

Explains the concept of a first-time buyer in the context of bare trusts.
Details the impact of previous acquisitions on first-time buyer status.
Provides guidance for HMRC staff on assessing eligibility.

HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

Original guidance here: HMRC SDLT: SDLTM29855 – Definition of a first-time buyer – Previous acquisition by a Bare Trust

HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

Certain Leases Not Relevant Partnership Property

This section of the HMRC internal manual explains the principles and concepts regarding certain leases that are not considered relevant partnership property under Paragraph 15. It provides guidance on the criteria and exceptions involved.

Defines what constitutes a relevant partnership property.
Explains the exclusions applicable to certain leases.
Outlines the legal framework and guidelines for assessment.
Clarifies the implications for tax and partnership arrangements.

HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

Original guidance here: HMRC SDLT: SDLTM34040 – Certain leases not relevant partnership property – Para 15

HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Special Provisions Relating to Partnerships

This section of the HMRC internal manual focuses on the application of provisions concerning partnership interests, specifically regarding exchanges. It provides guidance on the special provisions that apply to partnerships, ensuring compliance with tax regulations.

Explains the rules for exchanges of partnership interests.
Details the tax implications for partners involved in exchanges.
Outlines the conditions under which special provisions apply.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Original guidance here: HMRC SDLT: SDLTM34110 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

HMRC SDLT: SDLTM50350 – Procedure: Later linked transaction – Section 81A Finance Act 2003

SDLTM50350 – Procedure: Later Linked Transaction

This section of the HMRC internal manual provides guidance on the procedure for later linked transactions under Section 81A of the Finance Act 2003. It outlines the principles and concepts related to these transactions.

Defines later linked transactions as those occurring after the initial transaction.
Explains the legal framework under Section 81A of the Finance Act 2003.
Details the implications for tax calculations and compliance.
Provides examples to illustrate common scenarios.

HMRC SDLT: SDLTM50350 – Procedure: Later linked transaction – Section 81A Finance Act 2003

Original guidance here: HMRC SDLT: SDLTM50350 – Procedure: Later linked transaction – Section 81A Finance Act 2003

HMRC SDLT: SDLTM09766 – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings – Para 5 Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings

This section of the HMRC internal manual addresses the Stamp Duty Land Tax (SDLT) higher rates applicable to individuals purchasing two or more dwellings. It provides guidance on the application of Paragraph 5, Schedule 4ZA of the Finance Act 2003.

Explains the criteria for higher SDLT rates.
Details the conditions under which these rates apply.
Outlines exceptions and reliefs available to taxpayers.
Provides examples to illustrate the application of the rules.

HMRC SDLT: SDLTM09766 – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings – Para 5 Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09766 – SDLT – higher rates for additional dwellings: Individuals – purchasing two or more dwellings – Para 5 Sch 4ZA FA2003

HMRC SDLT: SDLTM11060 – Chargeable Consideration: Tenant’s obligations

Chargeable Consideration: Tenant’s Obligations

This section of the HMRC internal manual discusses the principles and concepts related to chargeable consideration concerning tenant obligations. It provides guidance on how tenant obligations can affect the calculation of chargeable consideration for tax purposes.

Explains the definition of chargeable consideration in the context of tenant obligations.
Details how tenant obligations are assessed for tax calculations.
Provides examples to illustrate the application of these principles.
Offers guidance on compliance with HMRC regulations.

HMRC SDLT: SDLTM11060 – Chargeable Consideration: Tenant’s obligations

Original guidance here: HMRC SDLT: SDLTM11060 – Chargeable Consideration: Tenant’s obligations

HMRC SDLT: SDLTM18460 – Calculation of stamp duty land tax: Net present value: Example of manual calculation

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides an example of manually calculating the net present value for Stamp Duty Land Tax (SDLT). It outlines the principles and concepts involved in the calculation process.

Explanation of net present value in the context of SDLT.
Step-by-step guide to manual calculation.
Importance of accurate calculations for compliance.
Examples to illustrate the calculation process.

HMRC SDLT: SDLTM18460 – Calculation of stamp duty land tax: Net present value: Example of manual calculation

Original guidance here: HMRC SDLT: SDLTM18460 – Calculation of stamp duty land tax: Net present value: Example of manual calculation

HMRC SDLT: 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

Principles and Concepts of SDLT Chargeability

This section of the HMRC internal manual discusses the chargeability of Stamp Duty Land Tax (SDLT) at a higher rate for acquisitions of residential property by certain non-natural persons. It outlines the relevant legislative framework and alternative finance arrangements.

Higher rate SDLT applies to specific acquisitions by non-natural persons.
Legislation: FA03/S55/SCH4A and FA03/SCH4A/PARA6A.
Alternative finance arrangements are considered under these provisions.
Guidance is intended for internal use by HMRC staff.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM12010 – Notification: Grant of a lease

Principles and Concepts of Lease Notification

This section of the HMRC internal manual provides guidance on the notification process for the grant of a lease. It outlines the necessary steps and considerations for compliance with tax regulations.

Details the notification requirements for lease grants.
Explains the tax implications of lease agreements.
Provides procedural guidance for HMRC staff.
Emphasises the importance of accurate and timely reporting.

HMRC SDLT: SDLTM12010 – Notification: Grant of a lease

Original guidance here: HMRC SDLT: SDLTM12010 – Notification: Grant of a lease

HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

Transfer of an Interest in a Partnership – Para36

This section of the HMRC internal manual provides guidance on the transfer of an interest in a partnership. It outlines the principles and concepts related to such transfers, ensuring compliance with relevant tax regulations.

Explains the legal framework governing partnership interest transfers.
Details tax implications and reporting requirements.
Provides examples to illustrate key points.
Offers guidance on calculating tax liabilities.
Includes references to related HMRC manuals and resources.

HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

Original guidance here: HMRC SDLT: SDLTM33370 – Transfer of an interest in a partnership – Para36

HMRC SDLT: SDLTM29610 – Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

Reliefs and Exemptions for NHS Trusts

This section of the HMRC internal manual provides guidance on reliefs and exemptions applicable to NHS Trusts and NHS Foundation Trusts. It outlines various provisions and principles that these organisations can utilise to benefit from tax reliefs.

Explains the specific tax reliefs available to NHS Trusts.
Details the criteria for qualifying for exemptions.
Includes miscellaneous provisions relevant to NHS entities.
Offers guidance on the application of these reliefs.

HMRC SDLT: SDLTM29610 – Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

Original guidance here: HMRC SDLT: SDLTM29610 – Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

HMRC SDLT: SDLTM29710 – Reliefs

Principles and Concepts of SDLTM29710 – Reliefs

This section of the HMRC internal manual provides guidance on SDLTM29710, focusing on reliefs within the tax framework. It outlines key principles and concepts related to tax reliefs, ensuring compliance and understanding for HMRC staff.

Explains the criteria for eligibility for specific tax reliefs.
Details the application process for claiming reliefs.
Provides examples to illustrate the practical application of reliefs.
Emphasises the importance of accurate documentation and record-keeping.

HMRC SDLT: SDLTM29710 – Reliefs

Original guidance here: HMRC SDLT: SDLTM29710 – Reliefs

HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual explains the concept of dwelling as per FA03/SCH6B/PARA7, focusing on relief for transfers involving multiple dwellings.

Defines the term dwelling within the context of tax relief.
Outlines the criteria for a property to be considered a dwelling.
Explains the implications for tax calculations.
Provides guidance on applying the relief correctly.
Includes examples to illustrate the application of the rules.

HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

Original guidance here: HMRC SDLT: SDLTM29955 – Relief for transfers involving multiple dwellings: meaning of dwelling FA03/SCH6B/PARA7

HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

Application of Exemptions and Reliefs: Group Relief

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs, specifically focusing on Group Relief. It outlines the principles and concepts involved in claiming Group Relief within corporate groups.

Explains the eligibility criteria for Group Relief.
Details the process for claiming relief between group companies.
Discusses the limitations and conditions associated with Group Relief.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

Original guidance here: HMRC SDLT: SDLTM34470 – Application of exemptions and reliefs: Group Relief

HMRC SDLT: SDLTM80155 – Compliance: Liaison: Research and Development Team

Compliance: Liaison with Research and Development Team

This section of the HMRC internal manual provides guidance on compliance and liaison with the Research and Development (R&D) team. It outlines key principles and concepts for effective collaboration and communication.

Focuses on compliance requirements for R&D activities.
Details procedures for liaising with the R&D team.
Emphasises the importance of accurate reporting and documentation.
Provides strategies for resolving compliance issues efficiently.
Ensures alignment with HMRC’s overall objectives and policies.

HMRC SDLT: SDLTM80155 – Compliance: Liaison: Research and Development Team

Original guidance here: HMRC SDLT: SDLTM80155 – Compliance: Liaison: Research and Development Team

HMRC SDLT: SDLTM85930 – Compliance: Interest

SDLTM85930 – Compliance: Interest – HMRC Internal Manual

This section of the HMRC internal manual provides guidance on compliance related to interest. It outlines the principles and concepts that HMRC staff must follow when dealing with interest matters.

Focuses on compliance procedures for interest-related issues.
Guides HMRC staff in applying interest rules correctly.
Ensures consistency in handling interest across different cases.
Provides detailed instructions for calculating and applying interest.

HMRC SDLT: SDLTM85930 – Compliance: Interest

Original guidance here: HMRC SDLT: SDLTM85930 – Compliance: Interest

HMRC SDLT: SDLTM00305 – Scope: What is chargeable: Land transactions: Deeds of rectification

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual discusses the scope of chargeable land transactions, specifically focusing on deeds of rectification. It outlines the principles and concepts involved in determining what constitutes a chargeable transaction.

Defines chargeable land transactions under UK tax law.
Explains the role of deeds of rectification in land transactions.
Details the criteria for a transaction to be considered chargeable.
Provides guidance on how to apply these principles in practice.

HMRC SDLT: SDLTM00305 – Scope: What is chargeable: Land transactions: Deeds of rectification

Original guidance here: HMRC SDLT: SDLTM00305 – Scope: What is chargeable: Land transactions: Deeds of rectification

HMRC SDLT: SDLTM29960 – Relief for transfers involving multiple dwellings: off plan transactions FA03/SCH6B/PARA7(5)-(6)

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual discusses the relief available for off plan transactions involving multiple dwellings under FA03/SCH6B/PARA7(5)-(6). The principles and concepts covered include:

Understanding the criteria for qualifying off plan transactions.
Details on how relief is calculated and applied.
Specific conditions that must be met to claim the relief.
Examples illustrating the application of the relief in various scenarios.

HMRC SDLT: SDLTM29960 – Relief for transfers involving multiple dwellings: off plan transactions FA03/SCH6B/PARA7(5)-(6)

Original guidance here: HMRC SDLT: SDLTM29960 – Relief for transfers involving multiple dwellings: off plan transactions FA03/SCH6B/PARA7(5)-(6)

HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual outlines the application of exemptions and reliefs for partnerships. It provides guidance on specific provisions that affect partnerships and how they can benefit from certain tax exemptions and reliefs.

Details the criteria for partnerships to qualify for exemptions.
Explains the process for applying reliefs in partnership scenarios.
Offers examples of partnerships benefiting from these provisions.
Clarifies the legal framework governing these exemptions and reliefs.

HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34310 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM14060 – Term of a lease: Leases treated as continuing after a fixed term

Principles and Concepts of Lease Continuation

This section of the HMRC internal manual provides guidance on the treatment of leases that continue beyond their fixed term. It outlines the principles and concepts involved in such scenarios.

Leases may be treated as continuing after the fixed term has expired.
HMRC provides specific guidelines for handling these situations.
Understanding these principles is crucial for accurate tax reporting.
Compliance with HMRC guidelines ensures proper lease management.

HMRC SDLT: SDLTM14060 – Term of a lease: Leases treated as continuing after a fixed term

Original guidance here: HMRC SDLT: SDLTM14060 – Term of a lease: Leases treated as continuing after a fixed term

HMRC SDLT: SDLTM29600 – Miscellaneous provisions

Principles and Concepts of SDLTM29600

This section of the HMRC internal manual, titled SDLTM29600 – Miscellaneous provisions: contents, outlines various provisions related to Stamp Duty Land Tax (SDLT). It serves as a guide for HMRC staff, detailing the principles and concepts involved in SDLT regulations.

Provides comprehensive guidance on SDLT miscellaneous provisions.
Explains the application of specific SDLT rules and exceptions.
Aims to ensure consistent application of SDLT regulations by HMRC staff.
Includes updates and revisions to reflect current tax legislation.

HMRC SDLT: SDLTM29600 – Miscellaneous provisions

Original guidance here: HMRC SDLT: SDLTM29600 – Miscellaneous provisions

HMRC SDLT: SDLTM33560 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest to a partnership. It outlines specific provisions and considerations for such transactions.

Details the legal framework governing transfers to partnerships.
Explains the tax implications for partners involved in the transfer.
Describes the conditions under which special provisions apply.
Offers examples to illustrate complex scenarios.

HMRC SDLT: SDLTM33560 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33560 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM34100 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Principles and Concepts of Partnership Interests

This section of the HMRC internal manual focuses on the special provisions related to partnership interests, specifically addressing the application of provisions concerning exchanges and other related matters. It provides guidance on handling partnership interests within the context of tax regulations.

Explains the application of tax provisions to partnership exchanges.
Details the special rules applicable to partnership interests.
Offers guidance for HMRC staff on interpreting these provisions.
Ensures compliance with tax regulations concerning partnerships.

HMRC SDLT: SDLTM34100 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

Original guidance here: HMRC SDLT: SDLTM34100 – Special provisions relating to partnerships: Partnership Interests: application of provisions about exchanges etc.

HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Principles and Concepts of SDLTM62047 Guidance

This section of the HMRC internal manual provides detailed guidance on completing questions 1 and 16 of the SDLT1 form. It explains when to use the schedule for Stamp Duty Land Tax (SDLT) submissions.

Clarifies the criteria for using the schedule in SDLT1 submissions.
Provides examples to illustrate correct form completion.
Offers additional insights into specific scenarios and exceptions.
Aims to ensure accurate and compliant SDLT reporting.

HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

Original guidance here: HMRC SDLT: SDLTM62047 – Further guidance for questions 1 and 16 SDLT1, when to use the schedule

HMRC SDLT: 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

Principles and Concepts of Lease Surrender and Renewal

This section of the HMRC internal manual provides guidance on the surrender of an existing lease and the grant of a new lease, focusing on increasing the lease term and/or rent. It includes practical examples to illustrate these concepts.

Explains the process of surrendering an existing lease.
Details the implications of granting a new lease.
Discusses the potential for increasing the lease term and rent.
Provides Example 6 to demonstrate these principles in practice.

HMRC SDLT: 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

Original guidance here: HMRC SDLT: 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

HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual discusses the special provisions concerning the transfer of a chargeable interest to a partnership. It outlines the principles and concepts involved in such transactions.

Focuses on the transfer of chargeable interests within partnerships.
Explains the legal and tax implications of these transfers.
Provides guidance on compliance with HMRC regulations.
Aims to ensure proper understanding of partnership-related tax matters.

HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33570 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM01110A – Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example

Principles and Concepts of Chargeable Transfers

This section of the HMRC internal manual provides guidance on the scope of chargeable transfers, specifically focusing on the transfer of rights and the transfer of part only under FA03/S45(5). It includes an example to illustrate these principles.

Defines the scope of what is considered chargeable in terms of rights transfer.
Explains the concept of transferring part of the rights only.
Provides an example to clarify the application of FA03/S45(5).
Aims to assist HMRC staff in understanding these specific tax regulations.

HMRC SDLT: SDLTM01110A – Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example

Original guidance here: HMRC SDLT: SDLTM01110A – Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example

HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

Reliefs for Transfers Involving Multiple Dwellings: Example 7

This section of the HMRC internal manual provides guidance on the reliefs available for property transfers involving multiple dwellings. It includes Example 7, illustrating the application of these reliefs.

Explains the principles of reliefs for multiple dwelling transfers.
Provides a detailed example to clarify the application process.
Guides on calculating reliefs for tax purposes.
Intended for internal use by HMRC staff.

HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

Original guidance here: HMRC SDLT: SDLTM29981 – Reliefs for transfers involving multiple dwellings: Example 7

HMRC SDLT: SDLTM33340 – Special provisions relating to partnerships: Definitions

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on special provisions related to partnerships. It includes definitions and key concepts necessary for understanding partnership taxation and compliance.

Explains the legal definitions pertinent to partnerships.
Outlines the tax implications and obligations for partnerships.
Details compliance requirements for partnership entities.
Provides examples and scenarios to illustrate key points.
Serves as a reference for HMRC staff handling partnership cases.

HMRC SDLT: SDLTM33340 – Special provisions relating to partnerships: Definitions

Original guidance here: HMRC SDLT: SDLTM33340 – Special provisions relating to partnerships: Definitions

HMRC SDLT: SDLTM03720 – Guidance – Chargeable Consideration and Fees

Principles and Concepts of Chargeable Consideration and Fees

This section of the HMRC internal manual provides guidance on chargeable consideration and fees. It outlines key principles and concepts relevant to taxation and financial transactions.

Defines chargeable consideration in the context of financial transactions.
Explains the application of fees in various scenarios.
Provides examples to illustrate the principles.
Offers guidance on compliance with HMRC regulations.
Includes updates and amendments to existing policies.

HMRC SDLT: SDLTM03720 – Guidance – Chargeable Consideration and Fees

Original guidance here: HMRC SDLT: SDLTM03720 – Guidance – Chargeable Consideration and Fees

HMRC SDLT: SDLTM04050 – Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9

Non-cash Consideration: Foreign Currency

This section of the HMRC internal manual discusses the principles and concepts related to non-cash consideration in foreign currency, as outlined in FA03/SCH4/PARA9. It provides guidance on determining the chargeable amount when transactions involve foreign currency.

Explains the scope of non-cash consideration.
Details how foreign currency is evaluated for tax purposes.
Outlines the relevant legislative framework.
Provides examples for practical understanding.

HMRC SDLT: SDLTM04050 – Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9

Original guidance here: HMRC SDLT: SDLTM04050 – Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9

HMRC SDLT: 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:

Principles of SDLT Chargeability for Non-Natural Persons

This section of the HMRC internal manual outlines the conditions under which Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for residential property acquisitions by certain non-natural persons, as per FA03/S55/SCH4A. Key principles include:

Definition of non-natural persons subject to higher SDLT rates.
Criteria for residential property acquisitions triggering higher charges.
Exemptions and reliefs applicable to certain transactions.
Compliance and reporting requirements for affected entities.

HMRC SDLT: 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:

Original guidance here: HMRC SDLT: 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:

HMRC SDLT: SDLTM13005 – Calculation of Stamp Duty Land Tax: lease premium

Principles and Concepts of Stamp Duty Land Tax Calculation

This section of the HMRC internal manual provides guidance on calculating Stamp Duty Land Tax (SDLT) for lease premiums. It outlines the necessary steps and considerations for accurate tax computation.

Defines SDLT and its applicability to lease premiums.
Explains the calculation process for SDLT on lease transactions.
Details exemptions and reliefs available for certain transactions.
Provides examples to illustrate the calculation methods.
Clarifies the legal framework governing SDLT.

HMRC SDLT: SDLTM13005 – Calculation of Stamp Duty Land Tax: lease premium

Original guidance here: HMRC SDLT: SDLTM13005 – Calculation of Stamp Duty Land Tax: lease premium

HMRC SDLT: SDLTM23505 – Reliefs: Demutualisation of insurance company

Principles and Concepts of Demutualisation Relief

This section of the HMRC internal manual explains the reliefs applicable to the demutualisation of insurance companies. It outlines the principles and concepts involved in the process.

Demutualisation refers to the conversion of a mutual insurance company into a publicly traded company.
Relief mechanisms are in place to facilitate this transition smoothly.
The manual provides detailed guidance on the tax implications and reliefs available.
Understanding these principles is crucial for compliance and strategic planning.

HMRC SDLT: SDLTM23505 – Reliefs: Demutualisation of insurance company

Original guidance here: HMRC SDLT: SDLTM23505 – Reliefs: Demutualisation of insurance company

HMRC SDLT: SDLTM33380 – Transfer of a chargeable interest from a partnership – Para37

Transfer of a Chargeable Interest from a Partnership

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest from a partnership under Paragraph 37. It outlines the principles and concepts involved in such transactions.

Details the legal framework governing chargeable interest transfers.
Explains the tax implications for partnerships.
Describes the procedural steps required for compliance.
Offers examples to illustrate key points.
Provides references to relevant legislation and case law.

HMRC SDLT: SDLTM33380 – Transfer of a chargeable interest from a partnership – Para37

Original guidance here: HMRC SDLT: SDLTM33380 – Transfer of a chargeable interest from a partnership – Para37

HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

Procedure: Uncertain Rent Becomes Certain

This section of the HMRC internal manual outlines the procedure for when uncertain rent becomes certain under FA03/Sch17A/Para8. It provides guidance on handling cases where initially uncertain rental amounts are later determined.

Explains the legal framework and relevant legislation.
Details the steps to follow when rent amounts are clarified.
Offers examples to illustrate the application of the procedure.
Clarifies tax implications for both landlords and tenants.

HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

Original guidance here: HMRC SDLT: SDLTM50320 – Procedure: Uncertain rent becomes certain – FA03/Sch17A/Para8

HMRC SDLT: SDLTM85905 – Compliance: Penalties and Interest

Compliance: Penalties and Interest

This section of the HMRC internal manual provides guidance on the principles and concepts related to compliance, penalties, and interest. It is aimed at ensuring adherence to tax regulations and understanding the repercussions of non-compliance.

Explains the types of penalties applicable for non-compliance.
Details how interest is calculated on unpaid taxes.
Outlines the procedures for appealing against penalties.
Provides examples of common compliance issues.

HMRC SDLT: SDLTM85905 – Compliance: Penalties and Interest

Original guidance here: HMRC SDLT: SDLTM85905 – Compliance: Penalties and Interest

HMRC SDLT: SDLTM00290 – Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

Scope of Chargeable Land Transactions

This section of the HMRC internal manual outlines the scope of chargeable land transactions under FA03/S43(6). It provides guidance on the main subject matter related to land transactions, focusing on what is considered chargeable.

Defines chargeable land transactions.
Explains the main subject matter of FA03/S43(6).
Offers guidance for HMRC staff on applying these principles.
Clarifies the scope and limitations of chargeable transactions.

HMRC SDLT: SDLTM00290 – Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

Original guidance here: HMRC SDLT: SDLTM00290 – Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the transfer of a chargeable interest to a partnership. It outlines the specific provisions and regulations that apply to such transfers, ensuring compliance with tax laws.

Explains the concept of chargeable interest in partnerships.
Details the legal framework governing these transfers.
Provides examples and scenarios for better understanding.
Ensures adherence to HMRC regulations and compliance.

HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

Original guidance here: HMRC SDLT: SDLTM33510 – Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership

HMRC SDLT: SDLTM50000 – Procedure

SDLTM50000 – Procedure: Contents

This section of the HMRC internal manual provides guidance on SDLTM50000 procedures. It outlines key principles and concepts for HMRC staff to follow. The manual is essential for ensuring compliance and understanding of the procedures.

Published by HM Revenue & Customs.
First published on 19 March 2016.
Last updated on 17 June 2024.
Part of the HMRC manual section format.
Accessible via the government frontend application.

HMRC SDLT: SDLTM50000 – Procedure

Original guidance here: HMRC SDLT: SDLTM50000 – Procedure

HMRC SDLT: SDLTM00455 – Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement

Principles and Concepts of Chargeable Land Transactions

This section of the HMRC internal manual discusses the factors to consider when determining the chargeability of land transactions, specifically focusing on gardens or grounds. It provides guidance on forming a balanced judgement in these cases.

Explains the scope of chargeable land transactions.
Details considerations for gardens or grounds.
Emphasises forming a balanced judgement.
Provides internal guidance for HMRC staff.

HMRC SDLT: SDLTM00455 – Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement

Original guidance here: HMRC SDLT: SDLTM00455 – Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement

HMRC SDLT: SDLTM03725 – Seller’s Estate Agent Fees

Seller’s Estate Agent Fees

This section of the HMRC internal manual provides guidance on the treatment of seller’s estate agent fees for tax purposes. It outlines the principles and concepts related to these fees.

Clarifies when estate agent fees are deductible from the sale proceeds.
Explains the conditions under which fees can be claimed as allowable expenses.
Details the documentation required to support claims for fee deductions.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM03725 – Seller’s Estate Agent Fees

Original guidance here: HMRC SDLT: SDLTM03725 – Seller’s Estate Agent Fees

HMRC SDLT: SDLTM09275 – Section 75A Finance Act 2003, other provisions

Section 75A Finance Act 2003 Overview

This section of the HMRC internal manual provides detailed guidance on Section 75A of the Finance Act 2003. It focuses on anti-avoidance provisions related to Stamp Duty Land Tax (SDLT) transactions. The document is intended for internal use by HMRC staff.

Explains the purpose and application of Section 75A.
Describes scenarios where the provision may apply.
Offers examples of transactions subject to scrutiny.
Guides on assessing potential tax avoidance.

HMRC SDLT: SDLTM09275 – Section 75A Finance Act 2003, other provisions

Original guidance here: HMRC SDLT: SDLTM09275 – Section 75A Finance Act 2003, other provisions

HMRC SDLT: SDLTM21530 – Introductory provisions and key definitions

Introductory Provisions and Key Definitions

This section of the HMRC internal manual provides essential introductory provisions and key definitions relevant to SDLTM21530. It outlines the foundational principles and concepts necessary for understanding the broader context of the manual.

Clarifies terms and definitions used within the manual.
Establishes the framework for subsequent sections.
Ensures consistent understanding of terminology.
Serves as a reference point for HMRC personnel.

HMRC SDLT: SDLTM21530 – Introductory provisions and key definitions

Original guidance here: HMRC SDLT: SDLTM21530 – Introductory provisions and key definitions

HMRC SDLT: SDLTM29900 – Relief for transfers involving multiple dwellings

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on SDLT relief for transactions involving multiple dwellings. It outlines the principles and concepts related to the relief, helping taxpayers understand eligibility and calculation methods.

Explains the criteria for qualifying for multiple dwellings relief.
Details the calculation method for SDLT when multiple dwellings are involved.
Provides examples to illustrate the application of the relief.
Clarifies the documentation required to claim the relief.

HMRC SDLT: SDLTM29900 – Relief for transfers involving multiple dwellings

Original guidance here: HMRC SDLT: SDLTM29900 – Relief for transfers involving multiple dwellings

HMRC SDLT: SDLTM54000 – Overpayment Relief: commencement and time limits

Overpayment Relief: Commencement and Time Limits

This section of the HMRC internal manual provides guidance on overpayment relief, focusing on its commencement and applicable time limits. It outlines the principles and processes involved in claiming overpayment relief, ensuring taxpayers understand their rights and obligations.

Defines overpayment relief and its purpose.
Details the commencement of overpayment relief claims.
Explains the time limits for submitting claims.
Provides guidance on the necessary documentation and processes.
Highlights taxpayer responsibilities and rights.

HMRC SDLT: SDLTM54000 – Overpayment Relief: commencement and time limits

Original guidance here: HMRC SDLT: SDLTM54000 – Overpayment Relief: commencement and time limits

HMRC SDLT: SDLTM54140 – Overpayment relief: Exclusions: Case D grounds of claim considered on appeal

Principles and Concepts of Overpayment Relief: Exclusions

This section of the HMRC internal manual discusses the principles and concepts related to overpayment relief, specifically focusing on Case D grounds of claim considered on appeal. It outlines the criteria and exclusions applicable to such claims.

Explains the conditions under which overpayment relief claims can be excluded.
Details the appeal process for Case D claims.
Provides guidance on how HMRC evaluates these claims.
Clarifies the legal framework surrounding overpayment relief.

HMRC SDLT: SDLTM54140 – Overpayment relief: Exclusions: Case D grounds of claim considered on appeal

Original guidance here: HMRC SDLT: SDLTM54140 – Overpayment relief: Exclusions: Case D grounds of claim considered on appeal

HMRC SDLT: SDLTM09280 – Transfer of shares or securities: Section 75C (1)

Principles and Concepts of SDLTM09280

This section of the HMRC internal manual discusses the transfer of shares or securities under Section 75C (1). It outlines the principles and concepts governing such transfers, providing guidance on compliance and legal obligations.

Details the legal framework for transferring shares or securities.
Explains the tax implications and requirements.
Guides on documentation and procedural compliance.
Clarifies the roles and responsibilities of involved parties.

HMRC SDLT: SDLTM09280 – Transfer of shares or securities: Section 75C (1)

Original guidance here: HMRC SDLT: SDLTM09280 – Transfer of shares or securities: Section 75C (1)

HMRC SDLT: SDLTM30000 – Application

Principles and Concepts of SDLTM30000

This section of the HMRC internal manual, titled SDLTM30000, provides guidance on the application of specific tax-related procedures. It outlines principles and concepts crucial for understanding and implementing these procedures effectively.

Published by HM Revenue & Customs.
Focuses on internal tax manual guidance.
Includes detailed procedural instructions.
Essential for HMRC staff managing tax applications.
Updated regularly to reflect current practices.

HMRC SDLT: SDLTM30000 – Application

Original guidance here: HMRC SDLT: SDLTM30000 – Application

HMRC SDLT: SDLTM80350 – Compliance: Liaison

Principles and Concepts of HMRC Compliance Liaison

This section of the HMRC internal manual focuses on compliance liaison, detailing the principles and concepts essential for effective communication and coordination within HMRC. It aims to ensure consistency and accuracy in compliance activities.

Emphasises the importance of internal communication for compliance.
Outlines procedures for liaising between different departments.
Ensures consistency in compliance measures across the organisation.
Focuses on maintaining accuracy in compliance documentation.

HMRC SDLT: SDLTM80350 – Compliance: Liaison

Original guidance here: HMRC SDLT: SDLTM80350 – Compliance: Liaison

HMRC SDLT: SDLTM20260 – Freeports and Investment Zones relief – leases and rent

Freeports and Investment Zones Relief – Leases and Rent

This section of the HMRC internal manual provides guidance on the relief available for leases and rent within Freeports and Investment Zones. It explains the principles and concepts related to tax relief in these designated areas.

Details the eligibility criteria for relief on leases and rent.
Outlines the specific conditions that must be met to qualify.
Explains the application process for claiming the relief.
Provides examples to illustrate the relief in practice.

HMRC SDLT: SDLTM20260 – Freeports and Investment Zones relief – leases and rent

Original guidance here: HMRC SDLT: SDLTM20260 – Freeports and Investment Zones relief – leases and rent

HMRC SDLT: SDLTM28420 – Reliefs: Alternative property finance

Principles and Concepts of Alternative Property Finance Reliefs

This section of the HMRC internal manual provides guidance on reliefs related to alternative property finance. It outlines the principles and concepts that underpin these reliefs, ensuring compliance with tax regulations.

Explains the eligibility criteria for alternative property finance reliefs.
Details the application process for claiming these reliefs.
Describes the different types of alternative property finance arrangements.
Provides examples to illustrate how the reliefs can be applied.

HMRC SDLT: SDLTM28420 – Reliefs: Alternative property finance

Original guidance here: HMRC SDLT: SDLTM28420 – Reliefs: Alternative property finance

HMRC SDLT: SDLTM49100 – Commencement and transitional provisions

Commencement and Transitional Provisions

Explains the commencement rules for new legislation.
Details transitional provisions for ongoing cases.
Provides examples to illustrate application.
Clarifies the impact on taxpayers and practitioners.
Includes references to relevant legal texts and precedents.

HMRC SDLT: SDLTM49100 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49100 – Commencement and transitional provisions

HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

Principles and Concepts of SDLTM62520 Guidance

This section of the HMRC internal manual provides detailed guidance on processing questions 49, 50, and 51 of the SDLT1 form. It aims to assist HMRC staff in accurately handling these specific queries.

Offers further guidance on questions 49, 50, and 51 of the SDLT1 form.
Designed for HMRC internal use to ensure accurate processing.
Part of a comprehensive manual section for SDLT processing.
Published by HM Revenue & Customs.

HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

Original guidance here: HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1

HMRC SDLT: SDLTM22550 – Reliefs: Compliance with planning obligations

Compliance with Planning Obligations

Details the criteria for eligibility for reliefs.
Explains the process for claiming reliefs.
Describes the documentation required for compliance.
Highlights the importance of adhering to planning obligations.
Provides examples to illustrate key points.

HMRC SDLT: SDLTM22550 – Reliefs: Compliance with planning obligations

Original guidance here: HMRC SDLT: SDLTM22550 – Reliefs: Compliance with planning obligations

HMRC SDLT: SDLTM29871 – Interaction with Alternative Finance Arrangements

Interaction with Alternative Finance Arrangements

This section of the HMRC internal manual provides guidance on the interaction with alternative finance arrangements. It outlines key principles and concepts relevant to understanding and managing these financial structures.

Explains the definition and scope of alternative finance arrangements.
Describes the tax implications and considerations involved.
Details the regulatory framework governing these arrangements.
Provides examples to illustrate practical applications.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM29871 – Interaction with Alternative Finance Arrangements

Original guidance here: HMRC SDLT: SDLTM29871 – Interaction with Alternative Finance Arrangements

HMRC SDLT: SDLTM34210 – Special provisions relating to partnerships: Application of exemptions and reliefs

Special Provisions Relating to Partnerships

This section of the HMRC internal manual provides guidance on the application of exemptions and reliefs for partnerships. It outlines specific provisions and considerations for partnerships under UK tax law.

Explains the application of tax exemptions and reliefs to partnerships.
Details special provisions applicable to partnerships under UK law.
Provides guidance for HMRC staff on handling partnership tax matters.
Includes references to relevant tax legislation and regulations.

HMRC SDLT: SDLTM34210 – Special provisions relating to partnerships: Application of exemptions and reliefs

Original guidance here: HMRC SDLT: SDLTM34210 – Special provisions relating to partnerships: Application of exemptions and reliefs

HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

SDLTM60400 – Processing: Stamp Office Queries and Customer Responses

This section of the HMRC internal manual provides guidance on handling customer requests for information or assistance related to Stamp Office queries. It outlines the principles and concepts for effectively managing these requests.

Understanding customer needs and providing accurate information.
Efficient processing of customer queries to ensure timely responses.
Maintaining clear communication channels with customers.
Ensuring compliance with relevant regulations and procedures.

HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

Original guidance here: HMRC SDLT: SDLTM60400 – Processing: Stamp Office queries and customer responses: Customer requests for information or assistance

HMRC SDLT: SDLTM03700 – Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4

General Guidance on FA03/S50 and FA03/SCH4

This section provides internal guidance from HM Revenue & Customs on the scope of chargeable amounts under the Finance Act 2003, specifically sections 50 and Schedule 4. It offers a comprehensive understanding of the principles and concepts involved.

Explains the scope of chargeable amounts under FA03/S50.
Details the application of FA03/SCH4.
Provides internal guidance for HMRC staff.
Aims to clarify complex tax legislation.

HMRC SDLT: SDLTM03700 – Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4

Original guidance here: HMRC SDLT: SDLTM03700 – Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4

HMRC SDLT: SDLTM20330 – Freeports and Investment Zones relief – withdrawal of relief – exceptions

Freeports and Investment Zones Relief – Withdrawal of Relief – Exceptions

This section of the HMRC internal manual outlines the exceptions to the withdrawal of relief in Freeports and Investment Zones. It provides guidance on specific scenarios where relief may still apply despite general withdrawal conditions.

Details on Freeports and Investment Zones relief policies.
Explanation of conditions under which relief is withdrawn.
Exceptions to the general withdrawal of relief.
Guidance for HMRC staff on applying these exceptions.

HMRC SDLT: SDLTM20330 – Freeports and Investment Zones relief – withdrawal of relief – exceptions

Original guidance here: HMRC SDLT: SDLTM20330 – Freeports and Investment Zones relief – withdrawal of relief – exceptions

HMRC SDLT: SDLTM27070 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6

Principles and Concepts of Rent to Mortgage or Rent to Loan

This section of the HMRC internal manual provides guidance on reliefs applicable to right to buy transactions, shared ownership leases, and rent to mortgage or rent to loan schemes. It explains the chargeable consideration under FA03/SCH9/PARA6.

Details the reliefs available for specific property transactions.
Explains the concept of chargeable consideration in these contexts.
Focuses on rent to mortgage or rent to loan schemes.
Part of the HMRC internal manual for tax and property professionals.

HMRC SDLT: SDLTM27070 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6

Original guidance here: HMRC SDLT: SDLTM27070 – Reliefs: Right to buy transactions, shared ownership leases etc: Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6

HMRC SDLT: SDLTM09805 – SDLT – higher rates for additional dwellings: Condition D – paying the higher rates of SDLT

SDLT Higher Rates for Additional Dwellings: Condition D

This section of the HMRC internal manual outlines the principles and concepts related to paying higher rates of Stamp Duty Land Tax (SDLT) for additional dwellings, focusing on Condition D. It provides guidance on:

Eligibility criteria for higher SDLT rates.
Definitions of additional dwellings under SDLT rules.
Calculation methods for SDLT on multiple properties.
Exemptions and reliefs available under specific conditions.
Procedures for reporting and paying SDLT.

HMRC SDLT: SDLTM09805 – SDLT – higher rates for additional dwellings: Condition D – paying the higher rates of SDLT

Original guidance here: HMRC SDLT: SDLTM09805 – SDLT – higher rates for additional dwellings: Condition D – paying the higher rates of SDLT

HMRC SDLT: SDLTM29920 – Relief for transfers involving multiple dwellings: Application to partnership transactions

Relief for Transfers Involving Multiple Dwellings

This section of the HMRC internal manual provides guidance on the application of relief for transfers involving multiple dwellings, specifically in partnership transactions. It outlines the principles and concepts related to this relief.

Explains the eligibility criteria for relief.
Details the calculation methods for determining relief amounts.
Discusses the implications for partnerships in property transactions.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM29920 – Relief for transfers involving multiple dwellings: Application to partnership transactions

Original guidance here: HMRC SDLT: SDLTM29920 – Relief for transfers involving multiple dwellings: Application to partnership transactions

HMRC SDLT: SDLTM33700 – Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership – Para 18

Principles and Concepts of SDLTM33700

This section of the HMRC internal manual focuses on special provisions related to partnerships, specifically the transfer of a chargeable interest from a partnership. It outlines the regulations under Paragraph 18, providing guidance on the applicable tax implications and legal considerations.

Details the tax treatment of chargeable interest transfers.
Explains legal frameworks governing partnership transactions.
Offers guidance on compliance with HMRC regulations.
Clarifies responsibilities of partners in such transfers.

HMRC SDLT: SDLTM33700 – Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership – Para 18

Original guidance here: HMRC SDLT: SDLTM33700 – Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership – Para 18

HMRC SDLT: SDLTM09260 – What could be incidental: Section 75B

Principles and Concepts of SDLTM09260

This section of the HMRC internal manual discusses the principles and concepts related to what could be considered incidental under Section 75B. It provides guidance on the application of tax regulations.

Defines what constitutes incidental activities in tax assessments.
Explains the criteria for determining incidental elements in transactions.
Offers examples to illustrate the application of Section 75B.
Clarifies the implications for tax liability and compliance.

HMRC SDLT: SDLTM09260 – What could be incidental: Section 75B

Original guidance here: HMRC SDLT: SDLTM09260 – What could be incidental: Section 75B

HMRC SDLT: SDLTM09780 – SDLT – higher rates for additional dwellings: Condition C – general

SDLT Higher Rates for Additional Dwellings: Condition C

This section of the HMRC internal manual outlines the principles and concepts of the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings, focusing on Condition C. It provides guidance on the criteria and conditions under which these rates apply.

Explains the application of higher SDLT rates for purchasing additional properties.
Details the specific conditions that must be met for these rates to apply.
Offers examples and scenarios to illustrate the application of Condition C.
Provides guidance for HMRC staff on handling related queries and cases.

HMRC SDLT: SDLTM09780 – SDLT – higher rates for additional dwellings: Condition C – general

Original guidance here: HMRC SDLT: SDLTM09780 – SDLT – higher rates for additional dwellings: Condition C – general

HMRC SDLT: SDLTM29925 – Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)

Relief for Transfers Involving Multiple Dwellings: Exclusions

This section of the HMRC internal manual provides guidance on the exclusions applicable to relief for transfers involving multiple dwellings under FA03/SCH6B/PARA2(4). It outlines the principles and concepts related to these exclusions.

Explains the conditions under which relief is not applicable.
Details specific scenarios that are excluded from the relief.
Clarifies the legislative framework governing these exclusions.
Provides examples to illustrate the application of these rules.

HMRC SDLT: SDLTM29925 – Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)

Original guidance here: HMRC SDLT: SDLTM29925 – Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)

HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

Lease for Indefinite Term: Principles and Concepts

This section of the HMRC internal manual provides guidance on the procedure for leases with indefinite terms under FA03/Sch17A/Para4. It outlines the principles and concepts essential for understanding the tax implications and legal considerations involved.

Defines leases for indefinite terms and their characteristics.
Explains the tax implications under FA03/Sch17A/Para4.
Provides guidance on compliance with HMRC regulations.
Discusses legal considerations and potential issues.

HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

Original guidance here: HMRC SDLT: SDLTM50550 – Procedure: Lease for indefinite term – FA03/Sch17A/Para4

HMRC SDLT: 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)

Stamp Duty Land Tax (SDLT) Chargeability

This section of the HMRC internal manual explains when Stamp Duty Land Tax (SDLT) becomes chargeable, focusing on contracts and substantial performance prior to completion under FA03/S44(4) and FA03/S44A(3). Key principles include:

Understanding the criteria for SDLT chargeability on property transactions.
Defining ‘substantial performance’ in the context of property contracts.
Explaining the implications of substantial performance occurring before contract completion.
Clarifying the legislative references FA03/S44(4) and FA03/S44A(3) regarding SDLT.

HMRC SDLT: 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)

Original guidance here: HMRC SDLT: 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)

HMRC SDLT: SDLTM11005 – Chargeable Consideration: Rent

Principles and Concepts of Chargeable Consideration: Rent

This section of the HMRC internal manual provides guidance on the principles and concepts related to chargeable consideration for rent. It outlines the key aspects to consider when determining chargeable amounts.

Defines chargeable consideration in the context of rent.
Explains how rent is assessed for tax purposes.
Details the calculation methods for determining chargeable amounts.
Provides examples to illustrate different scenarios.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM11005 – Chargeable Consideration: Rent

Original guidance here: HMRC SDLT: SDLTM11005 – Chargeable Consideration: Rent

HMRC SDLT: SDLTM17050 – Miscellaneous Provisions: Linked leases: Single scheme: Calculation

SDLTM17050 – Miscellaneous Provisions: Linked Leases

This section of the HMRC internal manual provides guidance on the calculation of linked leases under a single scheme. It outlines the principles and concepts necessary for understanding the tax implications and administrative processes involved.

Explains the concept of linked leases within a single scheme.
Details the calculation methods for tax purposes.
Provides administrative guidance for HMRC staff.
Ensures compliance with relevant tax regulations.

HMRC SDLT: SDLTM17050 – Miscellaneous Provisions: Linked leases: Single scheme: Calculation

Original guidance here: HMRC SDLT: SDLTM17050 – Miscellaneous Provisions: Linked leases: Single scheme: Calculation

HMRC SDLT: SDLTM23010 – Reliefs: Group, reconstruction or acquisition relief

Reliefs: Group, Reconstruction or Acquisition Relief

This section of the HMRC internal manual provides guidance on reliefs related to group, reconstruction, or acquisition transactions. It outlines the principles and conditions under which these reliefs can be applied.

Explains the criteria for qualifying for group relief.
Details the conditions for reconstruction relief eligibility.
Describes the acquisition relief process and requirements.
Provides examples and scenarios for practical understanding.
Clarifies the documentation necessary for claiming these reliefs.

HMRC SDLT: SDLTM23010 – Reliefs: Group, reconstruction or acquisition relief

Original guidance here: HMRC SDLT: SDLTM23010 – Reliefs: Group, reconstruction or acquisition relief

HMRC SDLT: SDLTM29800 – Reliefs: First Time Buyers

Reliefs: First Time Buyers

This section of the HMRC internal manual provides guidance on reliefs available for first-time buyers. It outlines the principles and eligibility criteria for claiming reliefs, aiming to assist both buyers and professionals in understanding the process.

Explains the concept of reliefs for first-time buyers.
Details eligibility criteria for claiming reliefs.
Aims to assist buyers and professionals with the process.
Part of the HMRC internal manual on GOV.UK.

HMRC SDLT: SDLTM29800 – Reliefs: First Time Buyers

Original guidance here: HMRC SDLT: SDLTM29800 – Reliefs: First Time Buyers

HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

Commencement and Transitional Provisions

This section of the HMRC internal manual, titled SDLTM49400, outlines the commencement and transitional provisions related to specific tax regulations. It provides guidance on the implementation and transitional arrangements for new tax laws.

Explains the commencement dates for new tax regulations.
Details transitional provisions to ease the transition to new laws.
Offers guidance for HMRC staff on applying these provisions.
Aims to ensure smooth implementation of tax changes.

HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

Original guidance here: HMRC SDLT: SDLTM49400 – Commencement and transitional provisions

HMRC SDLT: SDLTM51010 – Procedure: Pre-transaction and post-transaction rulings under CAP1 and non-statutory business clearances (NSBC) regime : Timing of request

Principles and Concepts of Pre-transaction and Post-transaction Rulings

This section of the HMRC internal manual discusses the procedure for obtaining pre-transaction and post-transaction rulings under the CAP1 and non-statutory business clearances (NSBC) regime. It focuses on the timing of requests.

Pre-transaction rulings help businesses understand tax implications before a transaction.
Post-transaction rulings provide clarity on completed transactions.
CAP1 and NSBC regimes offer guidance for non-statutory clearances.
Timely requests are crucial for effective tax planning.

HMRC SDLT: SDLTM51010 – Procedure: Pre-transaction and post-transaction rulings under CAP1 and non-statutory business clearances (NSBC) regime : Timing of request

Original guidance here: HMRC SDLT: SDLTM51010 – Procedure: Pre-transaction and post-transaction rulings under CAP1 and non-statutory business clearances (NSBC) regime : Timing of request

HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

Principles and Concepts of SDLT Linked Transactions

This section of the HMRC internal manual details the abolition of multiple dwellings relief for Stamp Duty Land Tax (SDLT) effective from 1 June 2024. It focuses on the concept of linked transactions, which are relevant for calculating SDLT liabilities.

Linked transactions involve multiple property purchases that are connected.
SDLT is calculated on the total value of all linked transactions.
The abolition affects how SDLT relief is applied to these transactions.

HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

Original guidance here: HMRC SDLT: SDLTM29903 – Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions

HMRC SDLT: SDLTM00570 – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A

Principles and Concepts of Chargeable Assents and Appropriations

This section of the HMRC internal manual outlines the scope of what is chargeable under FA03/SCH3/PARA3A, focusing on assents and appropriations by personal representatives. It provides guidance on the tax implications and procedures involved.

Defines chargeable events related to assents and appropriations.
Explains the role of personal representatives in these transactions.
Details the relevant tax legislation and its application.
Offers guidance on compliance and reporting requirements.

HMRC SDLT: SDLTM00570 – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A

Original guidance here: HMRC SDLT: SDLTM00570 – Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A

HMRC SDLT: SDLTM14050 – Term of a lease: Leases for an indefinite term: Initial treatment

Principles and Concepts of Leases for an Indefinite Term

This section of the HMRC internal manual provides guidance on the initial treatment of leases for an indefinite term. It outlines the principles and concepts involved in handling such leases for tax purposes.

Defines what constitutes a lease for an indefinite term.
Explains the initial treatment process for these leases.
Details the tax implications and considerations.
Provides examples to illustrate the application of these principles.

HMRC SDLT: SDLTM14050 – Term of a lease: Leases for an indefinite term: Initial treatment

Original guidance here: HMRC SDLT: SDLTM14050 – Term of a lease: Leases for an indefinite term: Initial treatment

HMRC SDLT: SDLTM19311 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

Principles and Concepts of Overlap Relief

This section of the HMRC internal manual discusses the principles and concepts related to Overlap Relief, specifically focusing on rent taken into account. Overlap Relief is a tax relief mechanism aimed at preventing double taxation in certain circumstances.

Overlap Relief helps mitigate double taxation on income.
It is applicable when accounting periods overlap.
Rent is considered when calculating eligible relief.
HMRC provides guidelines for applying this relief.
Understanding the relief ensures compliance with tax regulations.

HMRC SDLT: SDLTM19311 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

Original guidance here: HMRC SDLT: SDLTM19311 – Reliefs and Exemptions: Overlap Relief: Rent taken into account

HMRC SDLT: SDLTM09770 – SDLT – higher rates for additional dwellings: Condition A – Para 3(2) Sch 4ZA FA2003

SDLT Higher Rates for Additional Dwellings: Condition A

This section of the HMRC internal manual discusses the higher rates of Stamp Duty Land Tax (SDLT) applicable to additional dwellings. It focuses on Condition A, as outlined in Paragraph 3(2) of Schedule 4ZA of the Finance Act 2003.

Explains the criteria for higher SDLT rates on additional properties.
Details the legislative framework under the Finance Act 2003.
Provides guidance for HMRC staff on applying these rules.
Clarifies specific conditions and exemptions related to additional dwellings.

HMRC SDLT: SDLTM09770 – SDLT – higher rates for additional dwellings: Condition A – Para 3(2) Sch 4ZA FA2003

Original guidance here: HMRC SDLT: SDLTM09770 – SDLT – higher rates for additional dwellings: Condition A – Para 3(2) Sch 4ZA FA2003

HMRC SDLT: SDLTM20220 – Freeports and Investment Zones relief – use of land in a “qualifying manner”

Principles and Concepts of Freeports and Investment Zones Relief

This section of the HMRC internal manual outlines the principles and concepts related to the use of land in a qualifying manner within Freeports and Investment Zones. It provides guidance on the relief available for businesses operating in these areas.

Defines qualifying manner for land use in Freeports and Investment Zones.
Explains the types of relief available for businesses.
Offers guidance on compliance with HMRC regulations.
Targets businesses seeking tax advantages in designated areas.

HMRC SDLT: SDLTM20220 – Freeports and Investment Zones relief – use of land in a “qualifying manner”

Original guidance here: HMRC SDLT: SDLTM20220 – Freeports and Investment Zones relief – use of land in a “qualifying manner”

HMRC SDLT: 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’

Principles and Concepts of SDLT Higher Rate Charge

This section of the HMRC internal manual outlines when Stamp Duty Land Tax (SDLT) is chargeable at a higher rate for acquisitions of residential property by certain non-natural persons. It focuses on the criteria of being ‘carried on a commercial basis with a view to the realisation of profits’. Key principles include:

Definition of non-natural persons subject to higher SDLT rates.
Criteria for commercial basis operations.
Focus on profit realisation intentions.
Relevant legislative references: FA03/S55/SCH4A.

HMRC SDLT: 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’

Original guidance here: HMRC SDLT: 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’