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Doc navigation – Reference Guide Pages

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