Stamp Duty Land Tax guidance: how to send HMRC feedback that does not change the law
HMRC SDLT manual feedback
HMRC welcomes comments and suggestions about its SDLT manual, which it says is under constant review.
- Use HMRC’s Stamp Office contact page.
- Identify the manual page and wording you mean.
- Feedback does not itself change the law or a tax result.
Scroll down for the full analysis.
Read the original guidance here:
Stamp Duty Land Tax guidance: how to send HMRC feedback that does not change the law
Stamp Duty Land Tax guidance: how to send HMRC feedback that does not change the law
HMRC keeps its SDLT manual under continual review, and it invites comments or suggested improvements through the Stamp Office contact route on its listed page. The manual is not the law. It can change.
What this rule is about
This page covers feedback on HMRC’s Stamp Duty Land Tax manual. It does not explain a tax rule, rate, deadline, or relief. Instead, it offers a way to report problems or suggest clearer guidance.
What the official source says
HMRC says it keeps its guidance under constant review, welcomes feedback on any part of it, and directs readers to Stamp Office contact details on an HMRC web page. The details are online.
- The manual may be updated as HMRC reviews it.
- Comments and suggestions are welcome.
- The contact address is on HMRC’s SDLT contact page.
What this means in practice
Feedback may help HMRC spot wording that is ambiguous, incomplete, or difficult to apply, but it does not change the legal tax outcome for a purchase. The manual gives HMRC’s published view. It is not legislation.
- Use the official contact page named by HMRC.
- Describe the manual page and passage you mean.
- Keep a copy of what you send.
How to analyse it
First, check whether your point concerns the manual rather than your own tax calculation; then find the relevant page and explain the issue plainly. Keep it clear. Finally, use the contact route on HMRC’s page.
- Identify the exact manual page.
- Say whether the wording appears inaccurate or ambiguous.
- Give a short example, if it helps explain the issue.
- Check the official contact page for the current address.
Example
Priya reads a manual page and cannot establish how she should interpret a sentence. She notes the page reference and her question. She can send that feedback using the Stamp Office details linked by HMRC.
Why this can be difficult in practice
The manual does not guarantee a response or a particular amendment, its contact page may change, and feedback is not a formal legal challenge to an SDLT decision. This source gives no process for resolving an individual dispute.
- Do not treat a manual update as a change in legislation.
- Do not assume feedback will amend a current tax position.
- Check that you are using HMRC’s current contact details.
Key takeaways
- HMRC says its SDLT manual is kept under review.
- The Stamp Office contact details are on HMRC’s linked page.
- Feedback can flag a problem, but does not itself change the law.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The source does not say whether HMRC will reply to feedback or amend the manual.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION How to comment on HMRC SDLT guidance [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00020 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not say whether HMRC will reply to feedback or amend the manual. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 30 August 2026
Useful article? You may find it helpful to read the original guidance here: Stamp Duty Land Tax guidance: how to send HMRC feedback that does not change the law
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