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–
Posts: Articles
- Stamp Duty Reclaims: Quick Guide for Property Investors
- Crunching the numbers. The Financial Benefits of Understanding Stamp Duty Reclaims for Residential Properties
- Debunking Myths: The Truth About Stamp Duty Reclaims
- The Reclaim Process: Navigating the Waters of Stamp Duty Reclaims
- HMRC, Stamp Duty Reclaims Based on Property Condition: The Grounds for Reassessment
- Finance Act 2003: Your Right to Stamp Duty Reclaims Explained
- The Financial Benefits of Understanding Stamp Duty Reclaims for Residential Properties
- Avoiding Common Pitfalls: Best Practices for Stamp Duty Reclaims
- BRRR+Reclaim: A Comprehensive Strategy for Property Investors
- PN Bewley vs. HMRC: What It Means for Your Reclaim
- Consequences of multiple dwellings relief abolishment
–
Posts: Learning
- Understanding SDLT: A Guide for Hong Kong Chinese Buy-to-Let Property Investors
- A Guide for Hong Kong Property Investors: The Law on Reclaiming Overpaid Stamp Duty in the UK
- Stamp Duty Reclaims for Hong Kong Property Investors: A Comparative Analysis
- Navigating Stamp Duty and Property Condition: A Comprehensive Guide for Hong Kong Investors in the UK Property Market
–
Posts: Legal
- MUDAN v HMRC case
- P N BEWLEY LTD v HMRC
- Not Habitable Case: Henderson Acquisitions Ltd [2023] UKFTT 739 (TC)
- Legal Case template
- Not Habitable Case: P N Bewley Ltd v HMRC
- Not Habitable Case: Mudan v HMRC
- Fish Homes Ltd [2020] UKFTT 180 (TC): Not Habitable Case
- Non Residential Case: Properties Converted for Commercial Use Lose Stamp Duty Relief Eligibility
- Mixed Use Case: Whether The Property Should Be Classified As Entirely Residential Or Mixed-Use For Sdlt Purposes
- Mixed Use Case: Was The Paddock Part Of The Grounds Of The Dwelling House - No - Mixed Use So Non-Residential Rates Apply
- Mixed Use Case: Purchase Of House And Land - Whether The House And Land Were Wholly Residential At Acquisition.
- Mixed Use Case: Entire Transaction Subject to Residential SDLT Rates, Confirms Access to Communal Garden Counts
- Mixed Use Case: Key Considerations in Mixed-Use Properties for Stamp Duty Land Tax
- Mixed Use Case: Tribunal Clarifies Residential vs. Non-Residential Property Definitions Under Finance Act 2003
- Mixed Use Case: Property Deemed Wholly Residential, Resulting in Increased SDLT Rate
- Mixed Use Case: Tribunal Upholds SDLT Rate Decision Based on Property Use Criteria
- Mixed Use Case: Impact of Public Right of Way on Property Classification and Stamp Duty Land Tax
- Mixed Use Case: Tribunal Evaluates Land Use Impact on Property Classification for SDLT
- Mixed Use Case: Property Development Firm Challenges Tax Classification of Large Estate Over Woodland Use
- MDR Case: Proper Identification of Dwellings Crucial in SDLT for Multi-Building Real Estate Transactions
- MDR Case: Annexes Must Meet Specific Criteria for SDLT Multiple Dwellings Relief Eligibility
- MDR Case: Assessing Tax Implications in Real Estate Transactions with Separate Living Units
- MDR Case: Each Part of Property Must Meet Single Dwelling Criteria for SDLT MDR Eligibility
- MDR Case: Tribunal Dismisses Appeal for Multiple Dwellings Relief on Property Purchase
- MDR Case: Planning Permission or Preparatory Work Does Not Qualify for Multiple Dwellings Relief (MDR)
- MDR Case: Relief for Property Development Under FA 2003. Sole Residential Use. Waives Penalties
- MDR Case: Physical Dwelling Construction Required for Stamp Duty MDR Eligibility
- MDR Case: Property Eligibility for Multiple Dwelling Relief Hinges on 'Single Dwelling' Suitability
- 15% SDLT Case: Tribunal Upholds Accuracy of SDLT Return, Citing Company's Redevelopment Intent for Property Sale Over Personal Use
- Higher Rate SDLT Case: Property Purchase Ineligible for SDLT Relief Due to Multiple Purposes, Including Training Business Enhancement
- WRA Higher Rate SDLT Case: Legal Tribunal Upholds Higher LTT Rate; Penalty for Inaccurate Reporting Upheld, Recalculated
- WRA Higher Rate Case: Joint Property Purchase with Family Member Could Trigger Higher LTT Tax Rates
- Procedure Case: Classification of Reservation Agreements and Linked Transactions
- Procedure Case: Ignorance of Filing Requirements Not Accepted as Excuse for Late Submission of SDLT
- Procedure Case: Procedural Issues Not Grounds for SDLT Challenge
- Procedure Case: Company Did not Take Reasonable Care Submitting SDLT Return
- WRA Procedure Case: Lack of Funds Not Valid Excuse for Late LTT Payment
- Procedure Case: Dispute Arises Over Validity of Relief Claim Beyond 12-Month Window for Real Estate Company
- Procedure Case: Eligible for SDLT Repayment Due to Contingent Transaction Consideration
- Procedure Case: Key Legal Precedents Set in Tax Filing Case: Defining 'Reasonable Excuse' and Taxpayer Responsibilities
- Avoidance Case: Lease Transfer Ineligible for SDLT Group Relief, Market Value Assessment Required
- Avoidance Case: SDLT Avoidance Schemes Ineffective Despite Retrospective Legislation
- Avoidance Case: Tribunal Confirms HMRC Authority: Discovery Assessments Valid Despite Officer Identification
- Avoidance Case: HMRC Authorised to Issue Discovery Assessments for SDLT Underpayments
- Avoidance Case: Key Legal Principles Defined for HMRC's SDLT Discovery Assessments and Assessment Limitations
- Avoidance Case: Scrutiny of Connected Party Transactions, Annuity Valuation Limits, and Anti-Avoidance Provisions
- Avoidance Case: Legal Precedents Set in Landmark Case on SDLT Interpretation and Anti-Avoidance Measures
- Avoidance Case: Tribunal Clarifies SDLT Laws, Emphasising Timing, Nature of Transactions, and Statutory Obligations
- Avoidance Case: HMRC's Enquiry Validity Upheld, No Time Limit for Closure Notice
- Avoidance Case: Tribunal Defines Legal Principles for SDLT Avoidance Schemes in Property Acquisition by Shareholders
- Avoidance Case: Tribunal Empowered to Issue Closure Notice: Balancing HMRC's Tax Collection with Taxpayer Rights
- Procedure Case: Appeal Dismissed: Closure Notice Confirms Stamp Duty Land Tax Inquiry Opened on Time; Property Not Deemed Replacement Residence
- Mudan v HMRC Upper Tribunal - Defining uninhabitable property for stamp duty purposes
–
Posts: PR
–
Posts: Resources
–
Posts: Cases
- Quick Case: Barnfield Rd
- Quick Case: Grange Crescent
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- Quick Case: Kimberly St
- Quick Case: St.Johns Road
- Quick Case: Tarbet Drive
- Quick Case: Manor Rd
- Quick Case: Ashton Road East
- Quick Case: Briarwood Ave
- Quick Case: Beech Ave Kearsley
- Quick Case:Brodick Street
- Quick Case:Heys Road ,Prestwich
- Quick Case:Park Street, Shaw
- Quick Case:Tennyson Avenue
- Quick Case: Lilford Street
- Quick Case: Hollins Walk
- Quick Case: Hamer Street
- Quick Case: School Road, Sheffield
- Quick Case: York Street
- Quick Case: Seal Road, Bramhall
- Quick Case: Victoria Road, Mexborough
- Quick Case: Arthur Street, Little Lever
- Quick Case: Peers Street, Bury
- Quick Case: Ainsworth Road, Radcliffe
- Quick Case: Hill Top, Bolton
- Quick Case: Pendlebury Road
- Quick Case: 4 Seddon Street, Radcliffe
- Quick Case: Charles Holden Street, Bolton
- Quick Case: Cateaton Street, Bury
- Quick Case: Burton Avenue Doncaster
- Quick Case: Dearne Road
- Quick Case: Richmond Road
- Quick Case: Hulton Street
- Quick Case: Royds Close Crescent
- Quick Case: Brooklyn Street
- Quick Case: Terr Beeston Leeds
- Quick Case: Chapel Hill
- Quick Case: Perry Street
- Quick Case: Brushfield Street
- Quick Case: Bedford Street
- Quick Case: 4 Arthur Street
- Quick Case: Ruskin Road
- Quick Case: Hillingdon Avenue
- Quick Case: Daylands Avenue
- Quick Case: Ridgway Road
- Quick Case: George Road
- Quick Case: Newlands Street
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- Quick Case: Nansen Street
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- Quick Case: Upper Clara Street
- Quick Case: Ingres Gardens
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- Quick Case: Elgin street
- Quick Case: Aynsley Road
- Quick Case: 29 Elgin Street
- Quick Case: Onslow Road
- Quick Case: Sturgess Street
- Quick Case: Oakcroft Road
- Quick Case: Fairlawn Grove
- Quick Case: Haslucks Green Road
- Quick Case: Green Arbour Road
- Quick Case: Richard Road
- Quick Case: Park Road
- Quick Case: Lime Street
- Quick Case: Old London Road
- Quick Case: Riley Street
- Quick Case: Bath Road
- Quick Case: Browning Avenue
- Quick Case: New Road Brixham
- Quick Case: 45 Ridgway Road Luton
- Quick Case: North View Road Brixham
- Quick Case: Lewis Street
- Quick Case: Browning Avenue
- Quick Case: New Road Brixham
- Quick Case: Hawthorn Street
- Quick Case: Glenmore drive
- Quick Case: Glossop Street
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- Quick Case: Mount Park Avenue
- Quick Case: Wilfred Street
- Quick Case: Brooklyn Place
- Quick Case: The Mount
- Quick Case: Sun Road
- Quick Case: St Michaels Road
- Quick Case: Alma Street
Reference guide pages
Doc navigation – Reference Guide Pages
- GDPR Compliance and Data Processing at Stamp Duty Advice Bureau
- Preparation ahead of initial free consultation
- What does our stamp duty reclaims case file look like?
- Applying for a refund, compliance checks and repaying HMRC
- Technically, what are you as a business?
- Why did I get charged residential stamp duty in the first place?
- Fees / Pricing
- Correctly signing the agent authorisation form
- If I am a foreign national for tax purposes and I buy a property in the UK, can I get repayment of the non-UK Resident Stamp Duty Land Tax surcharge?
- Can I independently apply for a stamp duty refund?
- Understanding Stamp Duty Land Tax (SDLT) for Non-UK Residents
- What is a typical stamp duty calculation?
- Why condition at effective date of transaction is critical for a stamp duty reclaim.
- Can I still get a refund if I’ve already completed the property transaction?
- Contact HMRC about SDLT
- Does the stamp duty classification as commercial property suggest that the property is unsuitable for residential letting?
- Stamp Duty Reclaims: Property Condition at Time of Purchase
- Why don’t you do stamp duty reclaims for Scottish and Welsh properties?
- Do you reimburse your fees if HMRC contests my claim and decides to recover the money?
- How long does it take to get a stamp duty refund?
- Reservation agreement and SDLT
- Does the stamp duty classification as commercial property affect a selective licensing application if the property requires a license for letting?
- How long is it before HMRC may not contest a stamp duty reclaim?
- If I am a foreign national for tax purposes and I buy a property in the UK, can I get repayment of the non-UK Resident Stamp Duty Land Tax surcharge?
- Phone enquiry help information
- What is the process for claiming a stamp duty overpayment refund?
- Will there be any issues if the property is to be resold as a residential property in the future?
- Navigating the HMRC Process for Reclaimed Stamp Duty: What to Do If You’re Asked to Pay It Back
- Understanding the Role of a Lead Purchaser in Stamp Duty Reclaims
- What are the potential risks of making a stamp duty refund claim?
- How can I calculate the amount of stamp duty I overpaid?
HMRC Guidance. Explainer 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