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HMRC (England & NI)

• HMRC SDLT: Calculate Stamp Duty Land Tax for Various Property Purchase Scenarios

Stamp Duty Reclaims & Advice (Core Service)

General FAQs & Process

• Preparation ahead of initial free consultation
• What does our stamp duty reclaims case file look like?
• Technically, what are you as a business?
• Fees / Pricing
• What is the process for claiming a stamp duty overpayment refund?
• Correctly signing the agent authorisation form
• Can I independently apply for a stamp duty refund?
• What is a typical stamp duty calculation?
• Understanding the Role of a Lead Purchaser in Stamp Duty Reclaims
• Phone enquiry help information
• GDPR Compliance and Data Processing at Stamp Duty Advice Bureau
• Contact HMRC about SDLT
• Why don’t you do stamp duty reclaims for Scottish and Welsh properties?

Refund Eligibility & Risks

• Stamp duty explainer
• What is a stamp duty refund and why does it exist?
• Can I get a refund if I overpaid stamp duty?
• Why did I get charged residential stamp duty in the first place?
• Can I still get a refund if I’ve already completed the property transaction?
• What are the chances of success in getting a stamp duty refund?
• How long does it take to get a stamp duty refund?
• How can I calculate the amount of stamp duty I overpaid?
• Applying for a refund, compliance checks and repaying HMRC
• What are the potential risks of making a stamp duty refund claim?
• How long is it before HMRC may not contest a stamp duty reclaim?
• Do you reimburse your fees if HMRC contests my claim and decides to recover the money?
• Navigating the HMRC Process for Reclaimed Stamp Duty: What to Do If You’re Asked to Pay It Back

Property Condition & Classification

• Why condition at effective date of transaction is critical for a stamp duty reclaim.
• Stamp Duty Reclaims: Property Condition at Time of Purchase
• Does the stamp duty classification as commercial property suggest that the property is unsuitable for residential letting?
• Does the stamp duty classification as commercial property affect a selective licensing application if the property requires a license for letting?
• Will there be any issues if the property is to be resold as a residential property in the future?
• Reservation agreement and SDLT

Non-UK Residents

• Understanding Stamp Duty Land Tax (SDLT) for Non-UK Residents
• 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?
• If I am a foreign national… can I get repayment of the non-UK Resident Stamp Duty Land Tax surcharge? (2)

Specific Scenarios (Gatehouse Bank, Spouses)

• Stamp Duty Reclaims with Gatehouse Bank
• Is it possible to reclaim overpaid stamp duty if my mortgage is with Gatehouse Bank?
• Does stamp duty charged as commercial property cause any issues with a Gatehouse BTL mortgage?
• Does the process for reclaiming stamp duty differ if I have a Gatehouse Bank mortgage?
• Understanding Stamp Duty Land Tax Implications When Transferring Property Between Spouses

HMRC SDLT (England & NI)

Top-Level Guidance

• HMRC SDLT: Stamp Duty Land Tax Surcharge for Non-UK Residents: Rates and Guidance
• HMRC SDLT: Stamp Duty Land Tax Rates and Reliefs for Corporate Bodies
• HMRC SDLT: Guide to Calculating Stamp Duty Land Tax: Transactions and Considerations
• HMRC SDLT: Guidance on Land Transaction Tax for Welsh Property Purchases Since 2018

SDLT Manual: Introduction (SDLTM00010 – SDLTM00200)

• HMRC SDLT: Introduction to Stamp Duty Land Tax and Regional Alternatives in UK
• HMRC SDLT: Introduction to SDLT: Guidance Overview and Contact Information
• HMRC SDLT: Introduction to Stamp Duty Land Tax: Overview and Historical Context
• HMRC SDLT: Introduction to Stamp Duty Land Tax: UK Land Acquisition Tax Details
• HMRC SDLT: Introduction to SDLT: Tax Rates, Calculations, and Linked Transactions Guidance
• HMRC SDLT: Introduction to SDLT: Temporary Reduced Rates Page Archived
• HMRC SDLT: Guide to SDLT Liability: Responsibilities and Deadlines for Purchasers and Trustees
• HMRC SDLT: Guide to SDLT Payment Deadlines, Penalties, and Available Relief Options
• HMRC SDLT: SDLT Replaced by Land Transaction Taxes in Scotland and Wales Since 2015

SDLT Manual: Core Concepts (SDLTM00210 – SDLTM00570a)

Core Definitions: Land Transactions

• HMRC SDLT: Guide on Land Transactions, Chargeable Interests, and Residential Property Definitions and Regulations
• HMRC SDLT: Understanding Stamp Duty Land Tax on Land Transactions in England and Northern Ireland
• HMRC SDLT: Understanding Land Transaction Acquisitions and Exceptions for SDLT Purposes

Chargeable Interests

• HMRC SDLT: Understanding Chargeable Interests in Land Transactions: Definitions and Examples Explained
• HMRC SDLT: Understanding Commonhold: Ownership, Registration, and Tax Implications Under 2002 Reform Act
• HMRC SDLT: Understanding Chargeable Interests in Land Transactions Under FA03/S43(6)

Chargeable vs. Exempt Transactions

• HMRC SDLT: Understanding Chargeable Land Transactions: Acquisition Method Irrelevant
• HMRC SDLT: Guidance on Stamp Duty Land Tax for Deeds of Rectification in England and Northern Ireland
• HMRC SDLT: Understanding Exempt Interests in Land Transactions and Their SDLT Implications

Notifiable Transactions and Requirements

• HMRC SDLT: Guide to Notifiable Land Transactions and Exemptions under FA03/S77 & S77
• HMRC SDLT: Understanding Notifiable Land Transactions and Stamp Duty Land Tax Obligations
• HMRC SDLT: Understanding Notification Requirements for Land Transactions and Lease Agreements in the UK
• HMRC SDLT: Understanding Notification Requirements for Land Transactions and Stamp Duty Land Tax

SDLT Manual: Residential Property Definition (SDLTM00360 – SDLTM00480)

General Definitions: Residential vs. Non-Residential

• HMRC SDLT: Guide on SDLT Rates for Residential and Non-Residential Land Transactions
• HMRC SDLT: Definitions and Rules for Residential and Non-Residential Property Transactions
• HMRC SDLT: Definitions of Residential Property for Land Transactions and Stamp Duty Guidance
• HMRC SDLT: Understanding Residential Property: Definition and Criteria for Stamp Duty Land Tax

Specific Property Types and Conditions

• HMRC SDLT: Understanding Stamp Duty on Special Residential Properties and Accommodation Types
• HMRC SDLT: Understanding SDLT Charges on Different Types of Student Accommodation
• HMRC SDLT: Guidance on SDLT for Student Accommodation Transactions and MDR Eligibility
• HMRC SDLT: Understanding Residential Property Use and Suitability for Land Transactions
• HMRC SDLT: Understanding SDLT Claims: Uninhabitable Dwellings and Residential Property Suitability for
• HMRC SDLT: Guidance on Chargeable Land Transactions for Residential Property Under Construction

Mixed-Use Property

• HMRC SDLT: Disadvantage Area Relief for Mixed-Use Property Land Transactions Explained
• HMRC SDLT: Guidance on Residential Property and Mixed-Use Land Transaction Considerations
• HMRC SDLT: Guidance on Taxation of Mixed Residential and Non-Residential Property Transactions

Determining the Number of Dwellings

• HMRC SDLT: Determining Number of Dwellings for Residential Property Tax Purposes
• HMRC SDLT: Guidance on Determining Number of Dwellings for Residential Property Tax Purposes
• HMRC SDLT: Understanding Residential Property Configuration for Determining Number of Dwellings in Land Transactions
• HMRC SDLT: Guidelines for Determining Dwelling Status in Residential Property Transactions
• HMRC SDLT: Guidelines on Determining Dwelling Status for Land Transactions and Utility Control

Definition of ‘Garden or Grounds’

• HMRC SDLT: Understanding ‘Garden or Grounds’ in Land Transactions for SDLT Purposes
• HMRC SDLT: Determining Land Status: Garden or Grounds and Residential Property Classification
• HMRC SDLT: Understanding Land Status: Historic Use in Stamp Duty Land Tax Transactions
• HMRC SDLT: Guidance on Determining Land as Garden or Grounds for Tax Purposes
• HMRC SDLT: Determining Land Status: Garden or Grounds vs. Commercial Use for Tax Purposes
• HMRC SDLT: Determining Land as Garden or Grounds: Layout and Use Considerations for Tax Purposes
• HMRC SDLT: Determining Land as Garden or Grounds: Proximity and Size Considerations
• HMRC SDLT: Assessing Land as Garden or Grounds: Legal Factors and Constraints Explained
• HMRC SDLT: Understanding Land Transactions: Garden or Grounds and Capital Gains Tax Interaction

SDLT Manual: Exemptions & Reliefs (SDLTM00510 – SDLTM00810)

General Principles and Exemptions

• HMRC SDLT: Understanding Chargeable and Exempt Land Transactions Under FA03/S49(1)
• HMRC SDLT: Exemptions from Stamp Duty Land Tax: Specific Transactions and Situations Explained

Specific Exemptions (Personal & Social)

• HMRC SDLT: Gifts and Certain Property Dispositions Exempt from Stamp Duty Land Tax
• HMRC SDLT: Exemption from SDLT for Registered Social Landlords Leasing to Housing Authority Nominees
• HMRC SDLT: Exemptions from Stamp Duty Land Tax on Ending Marriages or Civil Partnerships

Exemptions Following Death

• HMRC SDLT: Exemption from Stamp Duty Land Tax for Transactions Following Death Explained
• HMRC SDLT: Assents and Appropriations: Stamp Duty Land Tax Exemption for Beneficiaries Explained
• HMRC SDLT: Assents and Appropriations by Personal Representatives: SDLT Chargeability Examples Explained

Reliefs, Repayments, and General Concepts

• HMRC SDLT: Stamp Duty Land Tax Reliefs and Required Land Transaction Returns
• HMRC SDLT: Guidance on SDLT Repayment for Annulled or Rescinded Contracts Under FA
• HMRC SDLT: Stamp Duty Land Tax: Definitions and Chargeable Events Explained

SDLT Manual: Contracts & Substantial Performance (SDLTM00860 – SDLTM01410)

Contracts, Conveyance, and Substantial Performance

• HMRC SDLT: Understanding SDLT Charges: Contract Substantial Performance Before Formal Completion
• HMRC SDLT: Definitions of Contract and Conveyance Under FA03/S44 Explained
• HMRC SDLT: Conditional Contracts and Stamp Duty Land Tax Chargeability Explained
• HMRC SDLT: Understanding SDLT: Contract and Conveyance Notification and Tax Obligations Explained
• HMRC SDLT: Guide on SDLT Repayment for Rescinded or Annulled Land Contracts

Pre-Completion Transactions & Transfer of Rights

• HMRC SDLT: Understanding Pre-Completion Transactions Under FA03/SCH2A for Land Transactions
• HMRC SDLT: Archived Page on Transfer of Rights Guidance Under FA03/S45
• HMRC SDLT: Transfer of Rights: Charge on Ultimate Purchaser Guidance Archived
• HMRC SDLT: Impact of Transfer of Rights on Original Contract FA03/S45
• HMRC SDLT: Substantial Performance of Original Contract: Transfer of Rights Examples
• HMRC SDLT: Series of Transfers: Chargeable Rights and Archived Guidance Information
• HMRC SDLT: Example of Chargeable Transfer of Rights in Series of Transfers
• HMRC SDLT: Transfer of Part Rights: Chargeable Scope and Examples Guidance
• HMRC SDLT: Transfer of Rights: Partial Transfer Example – Archived Guidance
• HMRC SDLT: Definitions and Scope of Chargeable Transfer of Rights FA03/S45(7)

Options and Pre-emption Rights

• HMRC SDLT: Understanding Stamp Duty on Land Options and Pre-emption Rights in the UK
• HMRC SDLT: Example of Stamp Duty Land Tax on Options and Pre-emption Rights
• HMRC SDLT: Understanding SDLT on Options and Rights of Pre-emption: Example with Mr. Smith

Land Exchanges

• HMRC SDLT: Understanding SDLT: Land Exchanges and Special Rules for Residential Property Transactions

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SDLT Manual: Chargeable Consideration (SDLTM03600 – SDLTM06500)

General Principles, Fees, and VAT (SDLTM03600 – SDLTM03900)

• HMRC SDLT: Guide on Stamp Duty Land Tax Chargeable Considerations and Related Fees
• HMRC SDLT: Understanding Chargeable Consideration for Stamp Duty Land Tax: Money and Non-Monetary Forms
• HMRC SDLT: Guide on Non-Chargeable Costs in Property Transactions and Tax Obligations
• HMRC SDLT: Understanding Chargeable Consideration and Fees for Stamp Duty Land Tax Transactions
• HMRC SDLT: Understanding Seller’s Estate Agent Fees in Property Transactions
• HMRC SDLT: Understanding Estate Agent Introductory Fees and Their Impact on Property Purchase Price
• HMRC SDLT: Understanding Sale by Tender Fees: Example of Bungalow Purchase and Tender Fee Calculation
• HMRC SDLT: Understanding Auction House Fees: Purchase Price, Buyer’s Premium, and Participation Costs
• HMRC SDLT: Estate Agent Charges £3,000 Finder’s Fee for Identifying Suitable London Property
• HMRC SDLT: Understanding SDLT: Including Vendor’s Legal Costs in Property Purchase Price
• HMRC SDLT: Understanding Non-Chargeable Consideration in Lease Agreements: Tenant Payments and Landlord Costs
• HMRC SDLT: Understanding VAT’s Impact on Chargeable Consideration for Land Transactions and SDLT Calculations
• HMRC SDLT: Delay in Payment: Total Consideration Remains Chargeable Without Discount

Non-Monetary (Non-Cash) Consideration (SDLTM04000 – SDLTM04140)

Apportionment, Exchanges, and Partition

• HMRC SDLT: Guide on Apportioning Consideration in Land Transactions with Non-Chargeable Interests
• HMRC SDLT: Understanding Goodwill in Stamp Duty Land Tax Transactions and Valuation Guidance
• HMRC SDLT: Understanding SDLT: Apportioning Costs Between Land Transactions and Chattels in Property Sales
• HMRC SDLT: Determining Stamp Duty Land Tax on Land Sales with Construction Contracts
• HMRC SDLT: Understanding Chargeable Consideration in Land Exchanges: Rules and Apportionment Explained
• HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Property Exchanges with Examples
• HMRC SDLT: Understanding Non-Cash Consideration in Land Partitioning for Jointly Entitled Parties
• HMRC SDLT: Understanding SDLT Charges on Land Partition with Unequal Value Distribution

Debt, Companies, Trusts, and Foreign Currency

• HMRC SDLT: Stamp Duty Land Tax: Debt Assumption and Release Guidelines Under FA03/SCH4/P
• HMRC SDLT: Understanding Non-Cash Consideration: Debt Assumption in Property Transfers with Examples
• HMRC SDLT: Understanding Stamp Duty Land Tax Implications for De-enveloping Property Transactions
• HMRC SDLT: Understanding SDLT Implications on Property Transfer During Company Liquidation with Shareowner Loans
• HMRC SDLT: Understanding Stamp Duty Land Tax on Nil-Rate Band Discretionary Trusts and Land Transfers
• HMRC SDLT: Calculating Chargeable Consideration for Foreign Currency Transactions in UK Sterling

Construction, Services, and Employee Benefits

• HMRC SDLT: Guide on Non-Cash Consideration for Land Transactions Involving Construction Works
• HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Construction Contracts: Two Examples
• HMRC SDLT: Understanding Non-Cash Consideration in Construction Works for SDLT Transactions
• HMRC SDLT: Understanding Chargeable Consideration for Construction Works in Property Transactions: Example 4 Explained
• HMRC SDLT: Understanding Non-Cash Consideration for Services in Stamp Duty Land Tax
• HMRC SDLT: Stamp Duty Land Tax: Rules for Employee Purchasers of Employer-Provided Accommodation

Leases, Indemnities, and Market Value

• HMRC SDLT: Non-Cash Consideration Exclusions for Lease Obligations Under FA03/SCH17A
• HMRC SDLT: New Lease Grant on Surrender of Old Lease: Non-Cash Consideration Rules
• HMRC SDLT: Understanding Reverse Premiums: Non-Cash Consideration in Lease Transactions Explained
• HMRC SDLT: Indemnities by purchaser not chargeable consideration for land-related liabilities
• HMRC SDLT: Understanding Major Interest in Land: Freehold and Leasehold Estates Explained
• HMRC SDLT: Understanding Market Value for Stamp Duty Land Tax Non-Cash Consideration

Contingent, Uncertain, or Unascertained Consideration (SDLTM05010 – SDLTM05060)

• HMRC SDLT: Guidance on Calculating Contingent or Uncertain Consideration for Stamp Duty Land Tax
• HMRC SDLT: Understanding Chargeable Consideration and Deferred Stamp Duty Land Tax Payments
• HMRC SDLT: Understanding Contingent, Uncertain, and Unascertained Consideration in FA03
• HMRC SDLT: Stamp Duty Land Tax Adjustments for Contingent or Uncertain Consideration Explained
• HMRC SDLT: Understanding Stamp Duty on Contingent Consideration: Example with P Ltd and V Ltd
• HMRC SDLT: Stamp Duty Land Tax Adjustments: Land Transaction Return Requirements and Repayment Claims
• HMRC SDLT: Adjustments for Uncertain Land Transaction Consideration Under FA03/S80 and FA03/S

Annuities and Connected Companies (SDLTM06010 – SDLTM06500)

Annuities as Consideration

• HMRC SDLT: Understanding Annuities as Consideration for Land Transactions and SDLT Implications
• HMRC SDLT: Understanding Annuities as Consideration with Contingent or Uncertain Payments Under FA03
• HMRC SDLT: Annuities as Land Transaction Consideration: No SDLT Deferral or Adjustment Allowed

Connected Companies

• HMRC SDLT: Understanding SDLT Charges for Transactions Between Connected Companies

SDLT Manual: Purchaser & Effective Date (SDLTM07050 – SDLTM08150)

The Purchaser

• HMRC SDLT: Understanding SDLT Chargeability: Scope, Purchaser Definitions, and Joint Purchasers
• HMRC SDLT: Guide on Purchaser’s Responsibilities for Land Transaction Tax Reporting
• HMRC SDLT: Definition of Purchaser for Land Transactions Under FA03/S43(5)
• HMRC SDLT: Joint Purchasers: Single Land Transaction Return and Joint Tax Liability Explained

Effective Date and Substantial Performance

• HMRC SDLT: Guide on SDLT Chargeability and Substantial Performance in Property Transactions
• HMRC SDLT: Understanding When Stamp Duty Land Tax Becomes Chargeable: Effective Transaction Dates Explained
• HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Effective Dates Explained
• HMRC SDLT: Understanding SDLT Chargeability: Substantial Performance at Contract Completion
• HMRC SDLT: SDLT: Tax Implications of Substantial Performance Before Contract Completion Explained
• HMRC SDLT: Understanding Substantial Performance for Stamp Duty Land Tax Chargeability
• HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Possession Criteria Explained
• HMRC SDLT: Stamp Duty Land Tax: Substantial Performance and Possession Examples Explained
• HMRC SDLT: Understanding When Stamp Duty Land Tax is Chargeable on Property Contracts
• HMRC SDLT: Understanding SDLT Charges on Substantial Performance and Completion of Contracts
• HMRC SDLT: Understanding SDLT Chargeability: Conditional Contracts and Substantial Performance Explained

SDLT Manual: Anti-Avoidance (Section 75A) (SDLTM09000 – SDLTM09430)

Introduction, Scope, and Clearance

• HMRC SDLT: Understanding SDLT Charges on Options and Rights of Pre-emption Transactions
• HMRC SDLT: Overview of Section 75A Finance Act 2003: Legislation, Application, and
• HMRC SDLT: Stamp Duty Land Tax Rules for Transactions After December 2006 and July 2007
• HMRC SDLT: Internal Contact Details for Requesting Advice – SDLTM09070
• HMRC SDLT: HMRC Non-Statutory Clearance Process for Tax Law Interpretation and Guidance
• HMRC SDLT: Understanding Section 75A: Objective Test for SDLT Tax Avoidance Legislation
• HMRC SDLT: Understanding Section 75A: Conditions and Application in Land Transactions

Key Definitions: Notional Transaction, ‘P’ and ‘V’

• HMRC SDLT: Guide to Notional Land Transactions and Responsibilities Under Section 75A
• HMRC SDLT: Guidance on Effective Date for Notional Transactions Under Section 75A (6)
• HMRC SDLT: Guide to Identifying “V” and “P” for Section 75A Compliance
• HMRC SDLT: Identifying V: Understanding Section 75A (1)(a) Chargeable Interest Disposal
• HMRC SDLT: Identifying P in Land Transactions: Section 75A (1)(a) Guidance
• HMRC SDLT: Guidance on Identifying ‘P’ in Multiple Candidate Scenarios Under Section 75A
• HMRC SDLT: Guide to Section 75A Scheme Transactions and Notional Land Transactions
• HMRC SDLT: Section 75A Finance Act 2003: Page Archived, New Guidance Available
• HMRC SDLT: Understanding ‘Transaction’ Under Section 75A: Definitions and Inclusions Explained
• HMRC SDLT: Understanding ‘Involved in Connection With’ for Stamp Duty Land Tax Transactions
• HMRC SDLT: Examples of Scheme Transactions Under Section 75A(3)(A) Explained

Calculating the Charge & Incidental Transactions

• HMRC SDLT: Understanding Section 75A: Notional Land Transactions and Stamp Duty Implications
• HMRC SDLT: Understanding Chargeable Consideration for Notional Transactions Under Section 75A (1)(c
• HMRC SDLT: Section 75A Finance Act 2003: HMRC Guidance Archived and Replaced
• HMRC SDLT: Guide to Calculating SDLT for Notional and Scheme Land Transactions
• HMRC SDLT: Guidance on Incidental Transactions and Chargeable Consideration for Notional Land Transactions
• HMRC SDLT: Section 75B(2) FA03: Transactions Not Considered Incidental for Charge
• HMRC SDLT: Understanding Incidental Transactions and Exclusions in Stamp Duty Land Tax
• HMRC SDLT: Guide to Disregarded Consideration in Stamp Duty Land Tax Transactions
• HMRC SDLT: Just and Reasonable Apportionment in Notional Transactions Explained
• HMRC SDLT: SDLT Exchange Rules: Notional Transactions and Consideration in Land Exchanges

Interactions, Reliefs, and Section 75C

• HMRC SDLT: Section 75C: Impact on Post-2007 Property Transactions and Tax Liabilities
• HMRC SDLT: Section 75A Finance Act 2003 Guidance Archived and Replaced
• HMRC SDLT: Guidance on Share Transfer Exemptions Under Section 75C for Scheme Transactions
• HMRC SDLT: Guidance on Connected Companies and Notional Transactions under Section 53 FA03
• HMRC SDLT: Guide on Relief Availability for Notional Transactions Between Group Companies
• HMRC SDLT: Guide on Reconstruction and Acquisition Relief for Company Undertakings Transfer
• HMRC SDLT: Understanding Section 75C: Property Investment Partnerships and Chargeable Interests in Land
• HMRC SDLT: Section 75C(8A) Excludes Special Provisions for Notional Land Transactions
• HMRC SDLT: Guidance on SDLT for Disregarded Land Transactions Under Section 75C

Examples

• HMRC SDLT: Company Share Purchase and Property Distribution: Section 75A Tax Implications Explained
• HMRC SDLT: Partnership Incorporation: Property Transfer to Company Owned by Partners Explained
• HMRC SDLT: Example 3: Unit Trust Scheme Distribution and SDLT Implications Explained
• HMRC SDLT: Hive-out and Sale of Transferor: Yellow Acorn’s Acquisition of Gold Nutmeg Shares
• HMRC SDLT: Example 5: De-enveloping Property from Company X and SDLT Implications
• HMRC SDLT: Example 6: Distribution and Onward Sale of Property by White Water Limited

SDLT Manual: Higher Rates – Non-Natural Persons (SDLTM09500 – SDLTM09725)

General Rules, Scope, and Rates

• HMRC SDLT: Guide on Higher Rate Stamp Duty for Non-Natural Persons Acquiring Property
• HMRC SDLT: Higher SDLT Rate for Non-Natural Persons Buying Expensive Residential Property
• HMRC SDLT: Higher Rate Stamp Duty Land Tax for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Understanding Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions
• HMRC SDLT: Guidance on Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions Explained
• HMRC SDLT: Higher Rate SDLT on Multiple Interests in Single Dwelling by Non-Natural Persons
• HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Properties
• HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons in Property Acquisitions
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons Acquiring Residential Property
• HMRC SDLT: Higher Rate Stamp Duty for Non-Natural Persons Increased to 17% from 2024
• HMRC SDLT: Stamp Duty Land Tax: Higher Rate for Non-Natural Persons, Transitional Provisions Explained

Business and Trade Exemptions (Reliefs)

• HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Property Rental Businesses Explained
• HMRC SDLT: SDLT Exemption for Business Premises in Qualifying Property Rental Businesses Explained
• HMRC SDLT: SDLT Higher Rate Exemption for Property Development and Redevelopment by Businesses
• HMRC SDLT: Stamp Duty Land Tax: Higher Rate Rules for Property Developers and Qualifying Exchanges
• HMRC SDLT: SDLT Higher Rate Exemption for Property Trading Businesses Explained
• HMRC SDLT: SDLT Relief for Relievable Trade: Conditions and Higher Rate Exceptions Explained

Specific Exemptions and Reliefs

• HMRC SDLT: Understanding SDLT: Non-Dwelling Properties Exempt from Higher Rate Charges
• HMRC SDLT: SDLT Higher Rate Exemption for Financial Institutions Acquiring Residential Property for Lending Purposes
• HMRC SDLT: SDLT Higher Rate Exemption for Employee Housing by Non-Natural Persons Explained
• HMRC SDLT: SDLT Higher Rate Exemption for Farmhouses Occupied by Qualifying Farm Workers
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Farming and Market Gardening
• HMRC SDLT: SDLT Higher Rate: Qualifying Farm Worker Criteria for Non-Natural Persons
• HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Housing Co-operatives from March 2021
• HMRC SDLT: Stamp Duty Relief for Homes for Ukraine Sponsorship Scheme Explained
• HMRC SDLT: SDLT Higher Rate Charge and Relief for Homes for Ukraine Sponsorship Scheme

Conditions, Occupancy, and Key Definitions

• HMRC SDLT: Higher SDLT Charge for Residential Property Occupied by Non-Qualifying Individuals
• HMRC SDLT: Understanding Non-Qualifying Individuals for Higher Rate Stamp Duty Land Tax
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons: ‘Significant Part of the Interior

Specific Entities and Financial Structures

• HMRC SDLT: Understanding SDLT Higher Rate Charges for Trusts and Non-Natural Persons
• HMRC SDLT: SDLT Higher Rate: Exception to Connected Persons Rule for Partnerships
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Partnerships
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons with 10% Company Share
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
• HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
• HMRC SDLT: Higher Rate SDLT on Partnership Property Transactions Involving Non-Natural Persons

Withdrawal of Relief and Compliance

• HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge Withdrawal for Non-Natural Persons
• HMRC SDLT: SDLT Higher Rate Charge Rules for Non-Natural Persons in Property Acquisitions
• HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Non-Natural Persons in Property Trades
• HMRC SDLT: Higher Rate SDLT for Non-Natural Persons: Withdrawal of Relief Conditions Explained
• HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge for Non-Natural Persons on Residential Property
• HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Farmhouses and Non-Natural Persons
• HMRC SDLT: Stamp Duty Land Tax: Withdrawal of Relief for Housing Co-operatives Explained
• HMRC SDLT: Guidance on SDLT Higher Rate for Non-Natural Persons and Further Returns
• HMRC SDLT: Stamp Duty Land Tax: Changes to Multiple Dwellings Relief and Higher Rate Charges

SDLT Manual: Higher Rates – Additional Dwellings (SDLTM09730 – SDLTM09845)

Introduction, Rates, and Definitions

• HMRC SDLT: Guide to SDLT Higher Rates for Additional Dwellings and Related Conditions
• HMRC SDLT: Introduction to Higher Rates of Stamp Duty for Additional Dwellings
• HMRC SDLT: Guide to Higher Rates of SDLT for Additional Dwellings Transactions
• HMRC SDLT: SDLT Higher Rates for Additional Dwellings: Current Rates and Guidance
• HMRC SDLT: Understanding ‘Dwelling’ for Higher Rates of SDLT on Additional Properties
• HMRC SDLT: Understanding SDLT Higher Rates: Definition and Treatment of Multiple Dwellings

The Conditions (A, B, C, D)

• HMRC SDLT: Understanding Higher Rates of SDLT for Additional Dwellings: Conditions A to D Explained
• HMRC SDLT: Guidance on SDLT Higher Rates for Purchasing Multiple Dwellings in One Transaction
• HMRC SDLT: SDLT Higher Rates: Conditions for Multiple Dwellings and Additional Property Interests Explained
• HMRC SDLT: Understanding SDLT Higher Rates: Condition A for Additional Dwellings Over £40,000
• HMRC SDLT: Understanding SDLT Higher Rates: Condition B for Additional Dwellings Explained
• HMRC SDLT: SDLT Higher Rates: Condition C – Ownership of Additional Property Valued Over £40,
• HMRC SDLT: Understanding SDLT Higher Rates: Condition C for Additional Dwellings Explained
• HMRC SDLT: Guide on SDLT Higher Rates: Condition D for Replacing Main Residence
• HMRC SDLT: Understanding SDLT Higher Rates for Additional Dwellings and Condition D Requirements

Replacing Main Residence and Refunds

• HMRC SDLT: SDLT Higher Rates Refund for Additional Dwellings: Archived Content
• HMRC SDLT: SDLT Refunds for Delayed Property Sales Due to Exceptional Circumstances Explained
• HMRC SDLT: Guide to Claiming SDLT Refund for Overpaid Higher Rates on Additional Properties
• HMRC SDLT: Understanding ‘Main Residence’ for SDLT Higher Rates on Additional Dwellings

Ownership Structures and Personal Circumstances

• HMRC SDLT: Higher Stamp Duty Rates for Joint Property Purchasers and Spouses Explained
• HMRC SDLT: Understanding SDLT Higher Rates for Partnerships and Additional Dwellings
• HMRC SDLT: Understanding SDLT Higher Rates for Inherited Property Interests in Last Three Years
• HMRC SDLT: SDLT Changes: Ignoring Interests in Former Homes Post-Divorce for Higher Rate Calculation
• HMRC SDLT: SDLT Higher Rates: Ownership Rules for Trusts, Children, and Mental Health Cases
• HMRC SDLT: SDLT Higher Rates: Rules for Spouses and Civil Partners Explained
• HMRC SDLT: SDLT Higher Rates: Rules for Companies and Trustees Buying Additional Properties

Examples and Transitional Rules

• HMRC SDLT: Examples of SDLT Higher Rates for Additional Dwellings: Conditions and Scenarios
• HMRC SDLT: Higher Stamp Duty Rates Exemption for Changes to Existing Property Interests
• HMRC SDLT: Guidance on SDLT Rates and Multiple Dwellings Relief Before June 2024
• HMRC SDLT: SDLT Higher Rates: Transitional Rules and Wales Act 2014 Explained

SDLT Manual: Higher Rates – Non-UK Residents (SDLTM09850 – SDLTM09965)

Introduction and General Rules

• HMRC SDLT: Guide to SDLT Increased Rates for Non-Resident Property Transactions in the UK
• HMRC SDLT: SDLT 2% Surcharge for Non-Resident Property Purchases in England and Northern
• HMRC SDLT: Non-Resident SDLT Surcharge Rules: Commencement, Transitional Rules, and Contract Vari
• HMRC SDLT: SDLT Surcharge Details for Non-Resident Property Transactions and Exemptions
• HMRC SDLT: SDLT Non-Resident Surcharge: Definition and Criteria for Dwelling Transactions
• HMRC SDLT: SDLT Surcharge for Non-Resident Property Transactions from April 2021
• HMRC SDLT: SDLT Temporary Reduced Rates and Non-Resident Surcharge Details and Examples
• HMRC SDLT: Guide on SDLT Surcharge for Non-Resident Property Transactions in the UK

Individual Residency and Associated Purchasers

• HMRC SDLT: SDLT Increased Rates for Non-Resident Joint Purchasers: Rules and Exceptions Explained
• HMRC SDLT: SDLT Surcharge Rules for Non-Resident Spouses and Civil Partners Explained
• HMRC SDLT: SDLT Non-Resident Surcharge: UK Residency Rules for Special Cases and Conditions
• HMRC SDLT: SDLT Rules for Non-Residents in Crown Employment and Property Transactions

Corporate, Partnership, and Trust Residency

• HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Criteria and Special Rules Explained
• HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Rules and Transaction Examples Explained
• HMRC SDLT: SDLT Surcharge: Non-Resident Companies and Close Company Conditions Explained
• HMRC SDLT: Understanding Non-UK Control Test for Non-Resident Company Transactions and SDLT Surcharge
• HMRC SDLT: Non-Resident SDLT Rates: Non-UK Control Test for Companies and Partnerships
• HMRC SDLT: SDLT Non-Resident Transactions: Non-UK Control Test and Rights Attribution Explained
• HMRC SDLT: Non-Resident SDLT: Excluded Companies Under Second Residence Condition in FA03 Schedule
• HMRC SDLT: Examples of Non-Resident Company SDLT Surcharge Rules and Conditions
• HMRC SDLT: SDLT Guidance: Non-Resident Transactions for Bare Trusts and Settlements Explained
• HMRC SDLT: SDLT Increased Rates for Non-Resident Co-ownership Authorised Contractual Schemes Explained

Compliance, Refunds, and Special Cases

• HMRC SDLT: SDLT Non-Resident Surcharge: Alternative Property Finance and Residence Tests Explained
• HMRC SDLT: Guidance on SDLT for Non-Resident Transactions: Contract Completion and Substantial Performance
• HMRC SDLT: Guide on SDLT Returns for Non-Residents Becoming UK Residents After Transaction
• HMRC SDLT: SDLT Refunds for Non-Residents Becoming UK Residents: Spouse and Civil Partner Rules
• HMRC SDLT: Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK

SDLT Manual: Leases (SDLTM10000 – SDLTM18060)

Leases: Introduction & Scope (SDLTM10000 – SDLTM10050)

Core Concepts and Scope

• HMRC SDLT: Guide to Lease and Stamp Duty Land Tax Regulations in UK
• HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction, Scope, and Definitions Contents
• HMRC SDLT: SDLT Manual: Lease Concepts in England, Wales, and Northern Ireland
• HMRC SDLT: Stamp Duty Land Tax: Lease Scope and Pre-Implementation Details
• HMRC SDLT: Scope of Stamp Duty Land Tax on Leases and Related Considerations
• HMRC SDLT: Understanding Stamp Duty Land Tax on Leases Post-1 December 2003 Implementation
• HMRC SDLT: Understanding Leases for Stamp Duty Land Tax in England and Northern Ireland

Specific Types and Related Concepts (Timeshare, Agreements, etc.)

• HMRC SDLT: Understanding SDLT Implications for Timeshare Agreements in UK Land Law
• HMRC SDLT: SDLT Implications for Mobile Homes, Caravans, and Houseboats Explained
• HMRC SDLT: Guide on Leases, Agreements, Notional Leases, and Tenancy at Will
• HMRC SDLT: Understanding Agreements for Lease and Their SDLT Implications and Substantial Performance
• HMRC SDLT: Understanding Notional Leases in Stamp Duty Land Tax Legislation
• HMRC SDLT: Understanding Tenancy at Will: Definitions, Legal Implications, and SDLT Exemption

Leases: Consideration (Rent, Premiums) (SDLTM11000 – SDLTM11070)

• HMRC SDLT: Guide on Rent, Premiums, Deposits, Tenant Obligations, Lease Surrender

Rent and Service Charges

• HMRC SDLT: Guide on Rent and Service Inclusions with Examples
• HMRC SDLT: Understanding Rent as Chargeable Consideration for Stamp Duty Land Tax (SDLT)
• HMRC SDLT: Understanding Service Charges and Rent for Stamp Duty Land Tax Calculations
• HMRC SDLT: SDLTM11020: Rent and Services Example 1 Archived, See SDLT11015
• HMRC SDLT: SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015
• HMRC SDLT: Example 3 on Rent with Services Archived, Now at SDLT11015
• HMRC SDLT: Page Archived: Example 4 on Rent Moved to SDLT11015

Premiums, Deposits, Obligations, and Surrender

• HMRC SDLT: Chargeable Consideration: Premium Payments and Reverse Premiums for Leases
• HMRC SDLT: Understanding SDLT on Lease Premiums and Rent Payments for Tenants and Landlords
• HMRC SDLT: Understanding Reverse Premiums and Their Exemption from Stamp Duty Land Tax
• HMRC SDLT: Understanding SDLT on Tenant Deposits and Loans in Lease Agreements
• HMRC SDLT: Tenant Obligations Excluded from Chargeable Consideration in Lease Agreements Explained
• HMRC SDLT: Understanding Lease Surrender and Regrant Rules for Stamp Duty Land Tax

Leases: Notification (SDLTM12000 – SDLTM12065)

• HMRC SDLT: Lease Notification and Continuation Details – SDLTM12000 to SDLTM12045

Notification of Lease Grant

• HMRC SDLT: Guide on Lease Grant Notification Process and Requirements
• HMRC SDLT: Guide on Lease Notification Requirements for Stamp Duty Land Tax
• HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
• HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
• HMRC SDLT: Example 3 of Lease Grant Notification Archived to SDLT12010
• HMRC SDLT: Example 4 Lease Notification Archived, Moved to SDLT12010
• HMRC SDLT: SDLTM12035 Page Archived; Example 5 Moved to SDLT12010
• HMRC SDLT: Example 6 Lease Notification Archived, Now Found in SDLT12010

Notification of Lease Continuation

• HMRC SDLT: Continuation of Lease: Notification and Detailed Information
• HMRC SDLT: Stamp Duty Land Tax Notification for Extended Lease Terms and Tax Implications
• HMRC SDLT: SDLTM12055 Example Archived; Now Found at SDLT12050
• HMRC SDLT: SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050
• HMRC SDLT: Example 3 Moved to SDLT12050; Page Archived

Leases: Calculation of Tax (SDLTM13000 – SDLTM13245)

• HMRC SDLT: Stamp Duty Land Tax Calculation: Lease Premium and Rent Details

Calculating Tax on Premiums & Deposits

• HMRC SDLT: Guide on Calculating Stamp Duty Land Tax for Lease Premiums
• HMRC SDLT: Guide to SDLT on Lease Premiums for Residential and Non-Residential Properties
• HMRC SDLT: Lease Premium Page Archived: No Residential and Non-Residential Payment Distinction
• HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Guide Archived
• HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 1 Explained
• HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 2 Archived
• HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 3 Page Archived
• HMRC SDLT: Archived: No Distinction Between Residential and Non-Residential Lease Premiums
• HMRC SDLT: Stamp Duty Land Tax: Deposit and Loan Arrangements Calculation Guide
• HMRC SDLT: Stamp Duty Land Tax: Deposit & Loan Arrangements Page Archived
• HMRC SDLT: SDLT Calculation: Deposit & Loan Arrangements Example Archived, See SDLT11055
• HMRC SDLT: Example 2 of SDLT Calculation Archived, Now Found at SDLT11055
• HMRC SDLT: Example 3 on Deposit & Loan Arrangements Moved to SDLT11055
• HMRC SDLT: SDLTM13060 Page Archived: Example 4 Moved to SDLT11055

Calculating Tax on Rent (NPV and Fixed)

• HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rent and Variable Payments
• HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rental Payments
• HMRC SDLT: Guide to Calculating Net Present Value of Rents for SDLT Purposes
• HMRC SDLT: Manual Calculation Example of Net Present Value for Ten-Year Lease Rent
• HMRC SDLT: Calculating SDLT: Apportioning Rent for Leases with Part-Year Terms
• HMRC SDLT: Calculating SDLT for Non-Residential Lease with Partial Year Rent Example
• HMRC SDLT: Guide to Calculating SDLT for Leases with Part-Year Terms: Example 2
• HMRC SDLT: Guide on Calculating SDLT for Rent Based on Net Present Value
• HMRC SDLT: Examples of Stamp Duty Land Tax Calculations for Residential and Non-Residential Leases
• HMRC SDLT: SDLT Calculation Example Moved to SDLT13105, Page Archived
• HMRC SDLT: Example 3 of SDLT Rate Thresholds Archived and Relocated
• HMRC SDLT: Example 4 Moved to SDLT13105; Page Archived
• HMRC SDLT: Example 5 of SDLTM13125 Moved to SDLT13105, Page Archived
• HMRC SDLT: SDLTM13130 Example Moved to SDLT13105; Page Archived

Calculating Tax on Variable/Uncertain Rent (Including Rent Reviews)

• HMRC SDLT: Guide on Calculating SDLT for Leases with Variable or Uncertain Rent
• HMRC SDLT: Archived Page: SDLT Calculation Example on Variable Rent NPV
• HMRC SDLT: Example 2 of SDLT Calculation: Variable Rent NPV – Archived Page
• HMRC SDLT: Guide on Calculating SDLT for Variable, Uncertain, or Contingent Rent
• HMRC SDLT: Reviewing SDLT Calculations for Leases with Variable or Uncertain Rent
• HMRC SDLT: Guide to SDLT Calculation for Leases with Variable or Uncertain Rent
• HMRC SDLT: Understanding SDLT Implications for Variable Rent and Five-Year Lease Reviews
• HMRC SDLT: Example of Five-Year Rent Reviews for SDLT Calculation Moved
• HMRC SDLT: Example of SDLT Calculation for Variable Rent with Five-Year Reviews
• HMRC SDLT: Example of SDLT Calculation for Lease with Five-Year Rent Review
• HMRC SDLT: Guidance on SDLT Calculations for Leases with Variable or Uncertain Rent
• HMRC SDLT: Understanding SDLT Calculations for Index-Linked Rent and RPI Adjustments
• HMRC SDLT: Understanding SDLT Calculation for Variable Rent and Royalty Payments on Land Use
• HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Five Years
• HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Adjustments
• HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Ten Years
• HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Rent Increases
• HMRC SDLT: Example 5: Calculating Stamp Duty on Lease with Variable Rent Increases
• HMRC SDLT: Calculating Stamp Duty on Variable Rent: Example with Revised Estimates and NPV Adjustments
• HMRC SDLT: Stamp Duty Calculation for Leases with Variable Rent and Market Rent Revision
• HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example and Requirements
• HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example Explained
• HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Turnover-Based Rent

Leases: Term & Variations (SDLTM14000 – SDLTM15045)

• HMRC SDLT: Guide on Lease Terms: Fixed, Indefinite, Extensions, and Clauses Explained

Lease Terms (Fixed and Indefinite)

• HMRC SDLT: Guide on Fixed Term Leases: Definitions and Examples
• HMRC SDLT: Understanding Fixed Term Leases for SDLT: Definitions, Rules, and Case Law
• HMRC SDLT: Understanding Lease Terms: Fixed Term Examples and Effective Date Calculations
• HMRC SDLT: Understanding Lease Terms: Fixed Term Example with Break Clause and Tax Implications
• HMRC SDLT: Lease Term Example: 25-Year Fixed Term with Renewal Clause Explained
• HMRC SDLT: Understanding Leases for an Indefinite Term: Definition and Initial Treatment
• HMRC SDLT: Understanding SDLT: Leases for Indefinite Term and Tax Implications Explained
• HMRC SDLT: SDLT Treatment for Leases with Indefinite Terms: Initial One-Year Fixed Term

Lease Continuation, Extension, and Renewal

• HMRC SDLT: Leases Continuing After Fixed Term: Guidelines and Example
• HMRC SDLT: Guide on SDLT Implications for Leases Continuing Beyond Fixed Terms
• HMRC SDLT: Lease Extension Example: SDLT Implications for Continuing Non-Residential Lease Beyond Fixed Term
• HMRC SDLT: Treatment of Continuing Indefinite Term Leases: Guidelines and Example
• HMRC SDLT: Indefinite Term Leases: SDLT Treatment and Notification Requirements Explained
• HMRC SDLT: Example of Tax Treatment for Continuing Indefinite Term Leases
• HMRC SDLT: Understanding SDLT Implications for Lease Breaks, Forfeitures, and Renewal Options
• HMRC SDLT: Guide on Lease Extensions and Stamp Duty Land Tax Implications
• HMRC SDLT: Archived Page: SDLTM14100 – Lease Holding Over Information
• HMRC SDLT: Backdated Lease Rules: SDLT Treatment and Overlap Relief Explained
• HMRC SDLT: Guide to Extending Lease Terms: Reversionary Leases, Surrender and Regrant

Lease Variations (Rent and Term)

• HMRC SDLT: Guide on Lease Variations: Rent Changes and Term Reductions
• HMRC SDLT: Guide on Lease Variations: Rent Increase and Stamp Duty Land Tax Implications
• HMRC SDLT: Guide on Lease Variations to Reduce Rent Payments
• HMRC SDLT: Lease Variation: Rent Reduction and Tax Implications for Tenants Explained
• HMRC SDLT: Variation of Leases: Rent Reduction Example Archived and Moved to SDLT 15020
• HMRC SDLT: SDLTM15030: Example 2 Archived, Now Found at SDLT 15020
• HMRC SDLT: Guide on Lease Term Reduction with Examples and Instructions
• HMRC SDLT: Lease Term Reduction: Acquisition of Chargeable Interest by Lessor Explained
• HMRC SDLT: Lease Term Reduced with Compensation: Landlord’s Tax and Transaction Obligations

Leases: Reliefs & Misc. (SDLTM16000 – SDLTM17120)

• HMRC SDLT: Reliefs and Exemptions: Overlap Relief and Sale-Leaseback Arrangements
• HMRC SDLT: Guide on Lease Agreements and Notices: Performance, Withdrawal, and Assignments

Reliefs (Overlap and Sale-Leaseback)

• HMRC SDLT: Guide on Overlap Relief for Rent in Further Lease Cases
• HMRC SDLT: Guide to Overlap Relief for Stamp Duty Land Tax on Leases
• HMRC SDLT: Understanding Overlap Relief and Rent Calculations for Lease Agreements
• HMRC SDLT: Example of Overlap Relief Calculation for Lease with SDLT Details
• HMRC SDLT: Overlap Relief Example: Calculating SDLT for Lease Surrender and Renewal
• HMRC SDLT: Example of Overlap Relief Calculation for Lease Agreements with Different Terms
• HMRC SDLT: Example of Overlap Relief Calculation for Lease with Overlapping Rent Periods
• HMRC SDLT: Example 5: Overlap Relief Calculation for Lease Surrender and Renewal
• HMRC SDLT: Guide on Stamp Duty Land Tax for Sale and Leaseback Arrangements
• HMRC SDLT: Sale and Leaseback Arrangements: Example Archived, See SDLT16040
• HMRC SDLT: Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived
• HMRC SDLT: Example Added to SDLT16040: Sale and Leaseback Arrangements Explained

Substantial Performance and Break Notices

• HMRC SDLT: Guide on Substantial Performance in Lease Agreements with Examples
• HMRC SDLT: Understanding Stamp Duty Land Tax on Substantial Performance of Lease Agreements
• HMRC SDLT: Example of SDLT on Substantial Performance of Non-Residential Lease Agreement
• HMRC SDLT: Non-Residential Lease Agreement: Substantial Performance and SDLT Implications Explained
• HMRC SDLT: Withdrawal of Break Notice: Lease Continues for SDLT Purposes

Linked, Reversionary, and Assigned Leases

• HMRC SDLT: Guide on Linked Leases: Calculations, Examples, and Pre-implementation Details
• HMRC SDLT: Overview of Linked Leases and Stamp Duty Land Tax Treatment
• HMRC SDLT: Guide on Calculating SDLT for Successive Linked Leases Under FA03/SCH17
• HMRC SDLT: Stamp Duty Land Tax Calculation for Successive 3-Year Leases Example
• HMRC SDLT: Guide on Calculating SDLT for Linked Leases with Modified Rules
• HMRC SDLT: Example of Tax Calculation for Linked Leases on House and Garage
• HMRC SDLT: Understanding Linked Leases and Stamp Duty Land Tax for Pre-2003 Agreements
• HMRC SDLT: Example of Tax Calculation for Linked Non-Residential Leases Pre-SDLT Implementation
• HMRC SDLT: Guide on Granting a Reversionary Lease: Key Provisions and Procedures
• HMRC SDLT: Understanding Stamp Duty on Reversionary Leases: Effective Dates and Tax Implications
• HMRC SDLT: Grant of Reversionary Lease Example – Page Archived and Moved
• HMRC SDLT: Understanding Surrender and Regrant of Leases: Legal Implications and Conditions
• HMRC SDLT: Lease Assignments: Treated as New Lease – SDLTM17085 Guidance
• HMRC SDLT: Lease Assignments: New Lease Treatment and Stamp Duty Land Tax Implications
• HMRC SDLT: Lease Assignments: New Lease Examples – Page Archived, See SDLT 17095
• HMRC SDLT: Page Archived: Lease Assignment Example Moved to SDLT 17090

Other Provisions (Rent Payable Before Grant)

• HMRC SDLT: Guide on Rent Payable Before Grant with Examples and Provisions
• HMRC SDLT: Understanding Rent Payable Before Lease Grant and SDLT Implications
• HMRC SDLT: Examples of Rent Payable Before Lease Grant and Tax Implications
• HMRC SDLT: SDLTM17120 Archived: Example 2 Moved to SDLT 17115

Leases: Scotland (Archived) (SDLTM17600 – SDLTM18060)

• • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction and Scope Overview
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Overview and Scottish Tax Update
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Pre-2015 Scottish Transactions
  • HMRC SDLT: SDLTM17630 Introduction: Definitions and Contents Overview
  • HMRC SDLT: Leases Definitions: SDLT No Longer Applies to Scottish Land Transactions
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: Notional Leases Overview: SDLT Changes and Scottish Land Tax Update
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015

Access to the API will be revoked for repeated violations.

• HMRC SDLT: SDLTM18005: Understanding Chargeable Consideration and Rent Details
• HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
• HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
• HMRC SDLT: SDLTM18040: Understanding ‘Premium’ Payments in Chargeable Consideration
• HMRC SDLT: Premium Payments for Lease: SDLT Changes for Scottish Land Transactions
• HMRC SDLT: Reverse Premiums in Leases: SDLT Changes for Scottish Land Transactions
• HMRC SDLT: SDLT No Longer Applies in Scotland; Now Land and Buildings Transaction Tax
• HMRC SDLT: Tenant’s Obligations in Chargeable Consideration: SDLT Changes in Scotland

HMRC SDLT (England & NI)

Top-Level Guidance

• HMRC SDLT: Stamp Duty Land Tax Surcharge for Non-UK Residents: Rates and Guidance
• HMRC SDLT: Stamp Duty Land Tax Rates and Reliefs for Corporate Bodies
• HMRC SDLT: Guide to Calculating Stamp Duty Land Tax: Transactions and Considerations
• HMRC SDLT: Guidance on Land Transaction Tax for Welsh Property Purchases Since 2018

SDLT Manual: Introduction (SDLTM00010 – SDLTM00200)

• HMRC SDLT: Introduction to Stamp Duty Land Tax and Regional Alternatives in UK
• HMRC SDLT: Introduction to SDLT: Guidance Overview and Contact Information
• HMRC SDLT: Introduction to Stamp Duty Land Tax: Overview and Historical Context
• HMRC SDLT: Introduction to Stamp Duty Land Tax: UK Land Acquisition Tax Details
• HMRC SDLT: Introduction to SDLT: Tax Rates, Calculations, and Linked Transactions Guidance
• HMRC SDLT: Introduction to SDLT: Temporary Reduced Rates Page Archived
• HMRC SDLT: Guide to SDLT Liability: Responsibilities and Deadlines for Purchasers and Trustees
• HMRC SDLT: Guide to SDLT Payment Deadlines, Penalties, and Available Relief Options
• HMRC SDLT: SDLT Replaced by Land Transaction Taxes in Scotland and Wales Since 2015

SDLT Manual: Core Concepts (SDLTM00210 – SDLTM00570a)

Core Definitions: Land Transactions

• HMRC SDLT: Guide on Land Transactions, Chargeable Interests, and Residential Property Definitions and Regulations
• HMRC SDLT: Understanding Stamp Duty Land Tax on Land Transactions in England and Northern Ireland
• HMRC SDLT: Understanding Land Transaction Acquisitions and Exceptions for SDLT Purposes

Chargeable Interests

• HMRC SDLT: Understanding Chargeable Interests in Land Transactions: Definitions and Examples Explained
• HMRC SDLT: Understanding Commonhold: Ownership, Registration, and Tax Implications Under 2002 Reform Act
• HMRC SDLT: Understanding Chargeable Interests in Land Transactions Under FA03/S43(6)

Chargeable vs. Exempt Transactions

• HMRC SDLT: Understanding Chargeable Land Transactions: Acquisition Method Irrelevant
• HMRC SDLT: Guidance on Stamp Duty Land Tax for Deeds of Rectification in England and Northern Ireland
• HMRC SDLT: Understanding Exempt Interests in Land Transactions and Their SDLT Implications

Notifiable Transactions and Requirements

• HMRC SDLT: Guide to Notifiable Land Transactions and Exemptions under FA03/S77 & S77
• HMRC SDLT: Understanding Notifiable Land Transactions and Stamp Duty Land Tax Obligations
• HMRC SDLT: Understanding Notification Requirements for Land Transactions and Lease Agreements in the UK
• HMRC SDLT: Understanding Notification Requirements for Land Transactions and Stamp Duty Land Tax

SDLT Manual: Residential Property Definition (SDLTM00360 – SDLTM00480)

General Definitions: Residential vs. Non-Residential

• HMRC SDLT: Guide on SDLT Rates for Residential and Non-Residential Land Transactions
• HMRC SDLT: Definitions and Rules for Residential and Non-Residential Property Transactions
• HMRC SDLT: Definitions of Residential Property for Land Transactions and Stamp Duty Guidance
• HMRC SDLT: Understanding Residential Property: Definition and Criteria for Stamp Duty Land Tax

Specific Property Types and Conditions

• HMRC SDLT: Understanding Stamp Duty on Special Residential Properties and Accommodation Types
• HMRC SDLT: Understanding SDLT Charges on Different Types of Student Accommodation
• HMRC SDLT: Guidance on SDLT for Student Accommodation Transactions and MDR Eligibility
• HMRC SDLT: Understanding Residential Property Use and Suitability for Land Transactions
• HMRC SDLT: Understanding SDLT Claims: Uninhabitable Dwellings and Residential Property Suitability for
• HMRC SDLT: Guidance on Chargeable Land Transactions for Residential Property Under Construction

Mixed-Use Property

• HMRC SDLT: Disadvantage Area Relief for Mixed-Use Property Land Transactions Explained
• HMRC SDLT: Guidance on Residential Property and Mixed-Use Land Transaction Considerations
• HMRC SDLT: Guidance on Taxation of Mixed Residential and Non-Residential Property Transactions

Determining the Number of Dwellings

• HMRC SDLT: Determining Number of Dwellings for Residential Property Tax Purposes
• HMRC SDLT: Guidance on Determining Number of Dwellings for Residential Property Tax Purposes
• HMRC SDLT: Understanding Residential Property Configuration for Determining Number of Dwellings in Land Transactions
• HMRC SDLT: Guidelines for Determining Dwelling Status in Residential Property Transactions
• HMRC SDLT: Guidelines on Determining Dwelling Status for Land Transactions and Utility Control

Definition of ‘Garden or Grounds’

• HMRC SDLT: Understanding ‘Garden or Grounds’ in Land Transactions for SDLT Purposes
• HMRC SDLT: Determining Land Status: Garden or Grounds and Residential Property Classification
• HMRC SDLT: Understanding Land Status: Historic Use in Stamp Duty Land Tax Transactions
• HMRC SDLT: Guidance on Determining Land as Garden or Grounds for Tax Purposes
• HMRC SDLT: Determining Land Status: Garden or Grounds vs. Commercial Use for Tax Purposes
• HMRC SDLT: Determining Land as Garden or Grounds: Layout and Use Considerations for Tax Purposes
• HMRC SDLT: Determining Land as Garden or Grounds: Proximity and Size Considerations
• HMRC SDLT: Assessing Land as Garden or Grounds: Legal Factors and Constraints Explained
• HMRC SDLT: Understanding Land Transactions: Garden or Grounds and Capital Gains Tax Interaction

SDLT Manual: Exemptions & Reliefs (SDLTM00510 – SDLTM00810)

General Principles and Exemptions

• HMRC SDLT: Understanding Chargeable and Exempt Land Transactions Under FA03/S49(1)
• HMRC SDLT: Exemptions from Stamp Duty Land Tax: Specific Transactions and Situations Explained

Specific Exemptions (Personal & Social)

• HMRC SDLT: Gifts and Certain Property Dispositions Exempt from Stamp Duty Land Tax
• HMRC SDLT: Exemption from SDLT for Registered Social Landlords Leasing to Housing Authority Nominees
• HMRC SDLT: Exemptions from Stamp Duty Land Tax on Ending Marriages or Civil Partnerships

Exemptions Following Death

• HMRC SDLT: Exemption from Stamp Duty Land Tax for Transactions Following Death Explained
• HMRC SDLT: Assents and Appropriations: Stamp Duty Land Tax Exemption for Beneficiaries Explained
• HMRC SDLT: Assents and Appropriations by Personal Representatives: SDLT Chargeability Examples Explained

Reliefs, Repayments, and General Concepts

• HMRC SDLT: Stamp Duty Land Tax Reliefs and Required Land Transaction Returns
• HMRC SDLT: Guidance on SDLT Repayment for Annulled or Rescinded Contracts Under FA
• HMRC SDLT: Stamp Duty Land Tax: Definitions and Chargeable Events Explained

SDLT Manual: Contracts & Substantial Performance (SDLTM00860 – SDLTM01410)

Contracts, Conveyance, and Substantial Performance

• HMRC SDLT: Understanding SDLT Charges: Contract Substantial Performance Before Formal Completion
• HMRC SDLT: Definitions of Contract and Conveyance Under FA03/S44 Explained
• HMRC SDLT: Conditional Contracts and Stamp Duty Land Tax Chargeability Explained
• HMRC SDLT: Understanding SDLT: Contract and Conveyance Notification and Tax Obligations Explained
• HMRC SDLT: Guide on SDLT Repayment for Rescinded or Annulled Land Contracts

Pre-Completion Transactions & Transfer of Rights

• HMRC SDLT: Understanding Pre-Completion Transactions Under FA03/SCH2A for Land Transactions
• HMRC SDLT: Archived Page on Transfer of Rights Guidance Under FA03/S45
• HMRC SDLT: Transfer of Rights: Charge on Ultimate Purchaser Guidance Archived
• HMRC SDLT: Impact of Transfer of Rights on Original Contract FA03/S45
• HMRC SDLT: Substantial Performance of Original Contract: Transfer of Rights Examples
• HMRC SDLT: Series of Transfers: Chargeable Rights and Archived Guidance Information
• HMRC SDLT: Example of Chargeable Transfer of Rights in Series of Transfers
• HMRC SDLT: Transfer of Part Rights: Chargeable Scope and Examples Guidance
• HMRC SDLT: Transfer of Rights: Partial Transfer Example – Archived Guidance
• HMRC SDLT: Definitions and Scope of Chargeable Transfer of Rights FA03/S45(7)

Options and Pre-emption Rights

• HMRC SDLT: Understanding Stamp Duty on Land Options and Pre-emption Rights in the UK
• HMRC SDLT: Example of Stamp Duty Land Tax on Options and Pre-emption Rights
• HMRC SDLT: Understanding SDLT on Options and Rights of Pre-emption: Example with Mr. Smith

Land Exchanges

• HMRC SDLT: Understanding SDLT: Land Exchanges and Special Rules for Residential Property Transactions

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  SDLT Manual: Chargeable Consideration (SDLTM03600 – SDLTM06500)

  General Principles, Fees, and VAT (SDLTM03600 – SDLTM03900)

  • • HMRC SDLT: Guide on Stamp Duty Land Tax Chargeable Considerations and Related Fees
    • HMRC SDLT: Understanding Chargeable Consideration for Stamp Duty Land Tax: Money and Non-Monetary Forms
    • HMRC SDLT: Guide on Non-Chargeable Costs in Property Transactions and Tax Obligations

  –

  • HMRC SDLT: Understanding Chargeable Consideration and Fees for Stamp Duty Land Tax Transactions
  • HMRC SDLT: Understanding Seller’s Estate Agent Fees in Property Transactions
  • HMRC SDLT: Understanding Estate Agent Introductory Fees and Their Impact on Property Purchase Price
  • HMRC SDLT: Understanding Sale by Tender Fees: Example of Bungalow Purchase and Tender Fee Calculation
  • HMRC SDLT: Understanding Auction House Fees: Purchase Price, Buyer’s Premium, and Participation Costs
  • HMRC SDLT: Estate Agent Charges £3,000 Finder’s Fee for Identifying Suitable London Property
  • HMRC SDLT: Understanding SDLT: Including Vendor’s Legal Costs in Property Purchase Price
  • HMRC SDLT: Understanding Non-Chargeable Consideration in Lease Agreements: Tenant Payments and Landlord Costs
  • HMRC SDLT: Understanding VAT’s Impact on Chargeable Consideration for Land Transactions and SDLT Calculations
  • HMRC SDLT: Delay in Payment: Total Consideration Remains Chargeable Without Discount

  Non-Monetary (Non-Cash) Consideration (SDLTM04000 – SDLTM04140)

  Apportionment, Exchanges, and Partition

  • HMRC SDLT: Guide on Apportioning Consideration in Land Transactions with Non-Chargeable Interests
  • HMRC SDLT: Understanding Goodwill in Stamp Duty Land Tax Transactions and Valuation Guidance
  • HMRC SDLT: Understanding SDLT: Apportioning Costs Between Land Transactions and Chattels in Property Sales
  • HMRC SDLT: Determining Stamp Duty Land Tax on Land Sales with Construction Contracts
  • HMRC SDLT: Understanding Chargeable Consideration in Land Exchanges: Rules and Apportionment Explained
  • HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Property Exchanges with Examples
  • HMRC SDLT: Understanding Non-Cash Consideration in Land Partitioning for Jointly Entitled Parties
  • HMRC SDLT: Understanding SDLT Charges on Land Partition with Unequal Value Distribution

  Debt, Corporate Transactions, and Foreign Currency

  • HMRC SDLT: Stamp Duty Land Tax: Debt Assumption and Release Guidelines Under FA03/SCH4/P
  • HMRC SDLT: Understanding Non-Cash Consideration: Debt Assumption in Property Transfers with Examples
  • HMRC SDLT: Understanding Stamp Duty Land Tax Implications for De-enveloping Property Transactions
  • HMRC SDLT: Understanding SDLT Implications on Property Transfer During Company Liquidation with Shareowner Loans
  • HMRC SDLT: Understanding Stamp Duty Land Tax on Nil-Rate Band Discretionary Trusts and Land Transfers
  • HMRC SDLT: Calculating Chargeable Consideration for Foreign Currency Transactions in UK Sterling

  Construction, Services, and Employee Benefits

  • HMRC SDLT: Guide on Non-Cash Consideration for Land Transactions Involving Construction Works
  • HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Construction Contracts: Two Examples
  • HMRC SDLT: Understanding Non-Cash Consideration in Construction Works for SDLT Transactions
  • HMRC SDLT: Understanding Chargeable Consideration for Construction Works in Property Transactions: Example 4 Explained
  • HMRC SDLT: Understanding Non-Cash Consideration for Services in Stamp Duty Land Tax
  • HMRC SDLT: Stamp Duty Land Tax: Rules for Employee Purchasers of Employer-Provided Accommodation

  Leases, Indemnities, and Market Value

  • HMRC SDLT: Non-Cash Consideration Exclusions for Lease Obligations Under FA03/SCH17A
  • HMRC SDLT: New Lease Grant on Surrender of Old Lease: Non-Cash Consideration Rules
  • HMRC SDLT: Understanding Reverse Premiums: Non-Cash Consideration in Lease Transactions Explained
  • HMRC SDLT: Indemnities by purchaser not chargeable consideration for land-related liabilities
  • HMRC SDLT: Understanding Major Interest in Land: Freehold and Leasehold Estates Explained
  • HMRC SDLT: Understanding Market Value for Stamp Duty Land Tax Non-Cash Consideration

  Contingent, Uncertain, or Unascertained Consideration (SDLTM05010 – SDLTM05060)

  • HMRC SDLT: Guidance on Calculating Contingent or Uncertain Consideration for Stamp Duty Land Tax
  • HMRC SDLT: Understanding Chargeable Consideration and Deferred Stamp Duty Land Tax Payments
  • HMRC SDLT: Understanding Contingent, Uncertain, and Unascertained Consideration in FA03
  • HMRC SDLT: Stamp Duty Land Tax Adjustments for Contingent or Uncertain Consideration Explained
  • HMRC SDLT: Understanding Stamp Duty on Contingent Consideration: Example with P Ltd and V Ltd
  • HMRC SDLT: Stamp Duty Land Tax Adjustments: Land Transaction Return Requirements and Repayment Claims
  • HMRC SDLT: Adjustments for Uncertain Land Transaction Consideration Under FA03/S80 and FA03/S

  Annuities and Connected Companies (SDLTM06010 – SDLTM06500)

  Annuities as Consideration

  • HMRC SDLT: Understanding Annuities as Consideration for Land Transactions and SDLT Implications
  • HMRC SDLT: Understanding Annuities as Consideration with Contingent or Uncertain Payments Under FA03
  • HMRC SDLT: Annuities as Land Transaction Consideration: No SDLT Deferral or Adjustment Allowed

  Connected Companies

  • HMRC SDLT: Understanding SDLT Charges for Transactions Between Connected Companies

  SDLT Manual: Purchaser & Effective Date (SDLTM07050 – SDLTM08150)

  The Purchaser

  • HMRC SDLT: Understanding SDLT Chargeability: Scope, Purchaser Definitions, and Joint Purchasers
  • HMRC SDLT: Guide on Purchaser’s Responsibilities for Land Transaction Tax Reporting
  • HMRC SDLT: Definition of Purchaser for Land Transactions Under FA03/S43(5)
  • HMRC SDLT: Joint Purchasers: Single Land Transaction Return and Joint Tax Liability Explained

  Effective Date and Substantial Performance

  • HMRC SDLT: Guide on SDLT Chargeability and Substantial Performance in Property Transactions
  • HMRC SDLT: Understanding When Stamp Duty Land Tax Becomes Chargeable: Effective Transaction Dates Explained
  • HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Effective Dates Explained
  • HMRC SDLT: Understanding SDLT Chargeability: Substantial Performance at Contract Completion
  • HMRC SDLT: SDLT: Tax Implications of Substantial Performance Before Contract Completion Explained
  • HMRC SDLT: Understanding Substantial Performance for Stamp Duty Land Tax Chargeability
  • HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Possession Criteria Explained
  • HMRC SDLT: Stamp Duty Land Tax: Substantial Performance and Possession Examples Explained
  • HMRC SDLT: Understanding When Stamp Duty Land Tax is Chargeable on Property Contracts
  • HMRC SDLT: Understanding SDLT Charges on Substantial Performance and Completion of Contracts
  • HMRC SDLT: Understanding SDLT Chargeability: Conditional Contracts and Substantial Performance Explained

  SDLT Manual: Anti-Avoidance (Section 75A) (SDLTM09000 – SDLTM09430)

  Introduction, Scope, and Clearance

  • HMRC SDLT: Understanding SDLT Charges on Options and Rights of Pre-emption Transactions
  • HMRC SDLT: Overview of Section 75A Finance Act 2003: Legislation, Application, and
  • HMRC SDLT: Stamp Duty Land Tax Rules for Transactions After December 2006 and July 2007
  • HMRC SDLT: Internal Contact Details for Requesting Advice – SDLTM09070
  • HMRC SDLT: HMRC Non-Statutory Clearance Process for Tax Law Interpretation and Guidance
  • HMRC SDLT: Understanding Section 75A: Objective Test for SDLT Tax Avoidance Legislation
  • HMRC SDLT: Understanding Section 75A: Conditions and Application in Land Transactions

  Key Definitions: Notional Transaction, ‘P’ and ‘V’

  • HMRC SDLT: Guide to Notional Land Transactions and Responsibilities Under Section 75A
  • HMRC SDLT: Guidance on Effective Date for Notional Transactions Under Section 75A (6)
  • HMRC SDLT: Guide to Identifying “V” and “P” for Section 75A Compliance
  • HMRC SDLT: Identifying V: Understanding Section 75A (1)(a) Chargeable Interest Disposal
  • HMRC SDLT: Identifying P in Land Transactions: Section 75A (1)(a) Guidance
  • HMRC SDLT: Guidance on Identifying ‘P’ in Multiple Candidate Scenarios Under Section 75A
  • HMRC SDLT: Guide to Section 75A Scheme Transactions and Notional Land Transactions
  • HMRC SDLT: Section 75A Finance Act 2003: Page Archived, New Guidance Available
  • HMRC SDLT: Understanding ‘Transaction’ Under Section 75A: Definitions and Inclusions Explained
  • HMRC SDLT: Understanding ‘Involved in Connection With’ for Stamp Duty Land Tax Transactions
  • HMRC SDLT: Examples of Scheme Transactions Under Section 75A(3)(A) Explained

  Calculating the Charge & Incidental Transactions

  • HMRC SDLT: Understanding Section 75A: Notional Land Transactions and Stamp Duty Implications
  • HMRC SDLT: Understanding Chargeable Consideration for Notional Transactions Under Section 75A (1)(c
  • HMRC SDLT: Section 75A Finance Act 2003: HMRC Guidance Archived and Replaced
  • HMRC SDLT: Guide to Calculating SDLT for Notional and Scheme Land Transactions
  • HMRC SDLT: Guidance on Incidental Transactions and Chargeable Consideration for Notional Land Transactions
  • HMRC SDLT: Section 75B(2) FA03: Transactions Not Considered Incidental for Charge
  • HMRC SDLT: Understanding Incidental Transactions and Exclusions in Stamp Duty Land Tax
  • HMRC SDLT: Guide to Disregarded Consideration in Stamp Duty Land Tax Transactions
  • HMRC SDLT: Just and Reasonable Apportionment in Notional Transactions Explained
  • HMRC SDLT: SDLT Exchange Rules: Notional Transactions and Consideration in Land Exchanges

  Interactions, Reliefs, and Section 75C

  • HMRC SDLT: Section 75C: Impact on Post-2007 Property Transactions and Tax Liabilities
  • HMRC SDLT: Section 75A Finance Act 2003 Guidance Archived and Replaced
  • HMRC SDLT: Guidance on Share Transfer Exemptions Under Section 75C for Scheme Transactions
  • HMRC SDLT: Guidance on Connected Companies and Notional Transactions under Section 53 FA03
  • HMRC SDLT: Guide on Relief Availability for Notional Transactions Between Group Companies
  • HMRC SDLT: Guide on Reconstruction and Acquisition Relief for Company Undertakings Transfer
  • HMRC SDLT: Understanding Section 75C: Property Investment Partnerships and Chargeable Interests in Land
  • HMRC SDLT: Section 75C(8A) Excludes Special Provisions for Notional Land Transactions
  • HMRC SDLT: Guidance on SDLT for Disregarded Land Transactions Under Section 75C

  Examples

  • HMRC SDLT: Company Share Purchase and Property Distribution: Section 75A Tax Implications Explained
  • HMRC SDLT: Partnership Incorporation: Property Transfer to Company Owned by Partners Explained
  • HMRC SDLT: Example 3: Unit Trust Scheme Distribution and SDLT Implications Explained
  • HMRC SDLT: Hive-out and Sale of Transferor: Yellow Acorn’s Acquisition of Gold Nutmeg Shares
  • HMRC SDLT: Example 5: De-enveloping Property from Company X and SDLT Implications
  • HMRC SDLT: Example 6: Distribution and Onward Sale of Property by White Water Limited

  SDLT Manual: Higher Rates – Non-Natural Persons (SDLTM09500 – SDLTM09725)

  General Rules, Scope, and Rates

  • HMRC SDLT: Guide on Higher Rate Stamp Duty for Non-Natural Persons Acquiring Property
  • HMRC SDLT: Higher SDLT Rate for Non-Natural Persons Buying Expensive Residential Property
  • HMRC SDLT: Higher Rate Stamp Duty Land Tax for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Understanding Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions
  • HMRC SDLT: Guidance on Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions Explained
  • HMRC SDLT: Higher Rate SDLT on Multiple Interests in Single Dwelling by Non-Natural Persons
  • HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Properties
  • HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons in Property Acquisitions
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons Acquiring Residential Property
  • HMRC SDLT: Higher Rate Stamp Duty for Non-Natural Persons Increased to 17% from 2024
  • HMRC SDLT: Stamp Duty Land Tax: Higher Rate for Non-Natural Persons, Transitional Provisions Explained

  Reliefs and Exemptions

  Business and Trade Reliefs

  • HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Property Rental Businesses Explained
  • HMRC SDLT: SDLT Exemption for Business Premises in Qualifying Property Rental Businesses Explained
  • HMRC SDLT: SDLT Higher Rate Exemption for Property Development and Redevelopment by Businesses
  • HMRC SDLT: Stamp Duty Land Tax: Higher Rate Rules for Property Developers and Qualifying Exchanges
  • HMRC SDLT: SDLT Higher Rate Exemption for Property Trading Businesses Explained
  • HMRC SDLT: SDLT Relief for Relievable Trade: Conditions and Higher Rate Exceptions Explained

  Other Specific Reliefs

  • HMRC SDLT: Understanding SDLT: Non-Dwelling Properties Exempt from Higher Rate Charges
  • HMRC SDLT: SDLT Higher Rate Exemption for Financial Institutions Acquiring Residential Property for Lending Purposes
  • HMRC SDLT: SDLT Higher Rate Exemption for Employee Housing by Non-Natural Persons Explained
  • HMRC SDLT: SDLT Higher Rate Exemption for Farmhouses Occupied by Qualifying Farm Workers
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Farming and Market Gardening
  • HMRC SDLT: SDLT Higher Rate: Qualifying Farm Worker Criteria for Non-Natural Persons
  • HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Housing Co-operatives from March 2021
  • HMRC SDLT: Stamp Duty Relief for Homes for Ukraine Sponsorship Scheme Explained

  Conditions and Definitions

  Non-Qualifying Individuals & Connected Persons

  • HMRC SDLT: Higher SDLT Charge for Residential Property Occupied by Non-Qualifying Individuals
  • HMRC SDLT: Understanding Non-Qualifying Individuals for Higher Rate Stamp Duty Land Tax
  • HMRC SDLT: SDLT Higher Rate: Exception to Connected Persons Rule for Partnerships
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons with 10% Company Share

  Key Definitions

  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons: ‘Significant Part of the Interior

  Withdrawal of Relief

  • HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge Withdrawal for Non-Natural Persons
  • HMRC SDLT: SDLT Higher Rate Charge and Relief for Homes for Ukraine Sponsorship Scheme
  • HMRC SDLT: SDLT Higher Rate Charge Rules for Non-Natural Persons in Property Acquisitions
  • HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Non-Natural Persons in Property Trades
  • HMRC SDLT: Higher Rate SDLT for Non-Natural Persons: Withdrawal of Relief Conditions Explained
  • HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge for Non-Natural Persons on Residential Property
  • HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Farmhouses and Non-Natural Persons
  • HMRC SDLT: Stamp Duty Land Tax: Withdrawal of Relief for Housing Co-operatives Explained
  • HMRC SDLT: Guidance on SDLT Higher Rate for Non-Natural Persons and Further Returns

  Specific Structures (Trusts, Partnerships & Alternative Finance)

  • HMRC SDLT: Understanding SDLT Higher Rate Charges for Trusts and Non-Natural Persons
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Partnerships
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
  • HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
  • HMRC SDLT: Higher Rate SDLT on Partnership Property Transactions Involving Non-Natural Persons

  MDR, Rates, and Transitional Rules

  • HMRC SDLT: Stamp Duty Land Tax: Changes to Multiple Dwellings Relief and Higher Rate Charges

  SDLT Manual: Higher Rates – Additional Dwellings (SDLTM09730 – SDLTM09845)

  Introduction, Rates, and Definitions

  • HMRC SDLT: Guide to SDLT Higher Rates for Additional Dwellings and Related Conditions
  • HMRC SDLT: Introduction to Higher Rates of Stamp Duty for Additional Dwellings
  • HMRC SDLT: Guide to Higher Rates of SDLT for Additional Dwellings Transactions
  • HMRC SDLT: SDLT Higher Rates for Additional Dwellings: Current Rates and Guidance
  • HMRC SDLT: Understanding ‘Dwelling’ for Higher Rates of SDLT on Additional Properties
  • HMRC SDLT: Understanding SDLT Higher Rates: Definition and Treatment of Multiple Dwellings

  The Conditions (A, B, C, D)

  • HMRC SDLT: Understanding Higher Rates of SDLT for Additional Dwellings: Conditions A to D Explained
  • HMRC SDLT: Guidance on SDLT Higher Rates for Purchasing Multiple Dwellings in One Transaction
  • HMRC SDLT: SDLT Higher Rates: Conditions for Multiple Dwellings and Additional Property Interests Explained
  • HMRC SDLT: Understanding SDLT Higher Rates: Condition A for Additional Dwellings Over £40,000
  • HMRC SDLT: Understanding SDLT Higher Rates: Condition B for Additional Dwellings Explained
  • HMRC SDLT: SDLT Higher Rates: Condition C – Ownership of Additional Property Valued Over £40,
  • HMRC SDLT: Understanding SDLT Higher Rates: Condition C for Additional Dwellings Explained
  • HMRC SDLT: Guide on SDLT Higher Rates: Condition D for Replacing Main Residence
  • HMRC SDLT: Understanding SDLT Higher Rates for Additional Dwellings and Condition D Requirements

  Replacing Main Residence and Refunds

  • HMRC SDLT: SDLT Higher Rates Refund for Additional Dwellings: Archived Content
  • HMRC SDLT: SDLT Refunds for Delayed Property Sales Due to Exceptional Circumstances Explained
  • HMRC SDLT: Guide to Claiming SDLT Refund for Overpaid Higher Rates on Additional Properties
  • HMRC SDLT: Understanding ‘Main Residence’ for SDLT Higher Rates on Additional Dwellings

  Ownership Structures and Personal Circumstances

  • HMRC SDLT: Higher Stamp Duty Rates for Joint Property Purchasers and Spouses Explained
  • HMRC SDLT: Understanding SDLT Higher Rates for Partnerships and Additional Dwellings
  • HMRC SDLT: Understanding SDLT Higher Rates for Inherited Property Interests in Last Three Years
  • HMRC SDLT: SDLT Changes: Ignoring Interests in Former Homes Post-Divorce for Higher Rate Calculation
  • HMRC SDLT: SDLT Higher Rates: Ownership Rules for Trusts, Children, and Mental Health Cases
  • HMRC SDLT: SDLT Higher Rates: Rules for Spouses and Civil Partners Explained
  • HMRC SDLT: SDLT Higher Rates: Rules for Companies and Trustees Buying Additional Properties

  Examples and Transitional Rules

  • HMRC SDLT: Examples of SDLT Higher Rates for Additional Dwellings: Conditions and Scenarios
  • HMRC SDLT: Higher Stamp Duty Rates Exemption for Changes to Existing Property Interests
  • HMRC SDLT: Guidance on SDLT Rates and Multiple Dwellings Relief Before June 2024
  • HMRC SDLT: SDLT Higher Rates: Transitional Rules and Wales Act 2014 Explained

  SDLT Manual: Higher Rates – Non-UK Residents (SDLTM09850 – SDLTM09965)

  Introduction and General Rules (Surcharge)

  • HMRC SDLT: Guide to SDLT Increased Rates for Non-Resident Property Transactions in the UK
  • HMRC SDLT: SDLT 2% Surcharge for Non-Resident Property Purchases in England and Northern
  • HMRC SDLT: Non-Resident SDLT Surcharge Rules: Commencement, Transitional Rules, and Contract Vari
  • HMRC SDLT: SDLT Surcharge Details for Non-Resident Property Transactions and Exemptions
  • HMRC SDLT: SDLT Non-Resident Surcharge: Definition and Criteria for Dwelling Transactions
  • HMRC SDLT: SDLT Surcharge for Non-Resident Property Transactions from April 2021
  • HMRC SDLT: SDLT Temporary Reduced Rates and Non-Resident Surcharge Details and Examples
  • HMRC SDLT: Guide on SDLT Surcharge for Non-Resident Property Transactions in the UK

  Residency Tests for Individuals

  • HMRC SDLT: SDLT Increased Rates for Non-Resident Joint Purchasers: Rules and Exceptions Explained
  • HMRC SDLT: SDLT Surcharge Rules for Non-Resident Spouses and Civil Partners Explained
  • HMRC SDLT: SDLT Non-Resident Surcharge: UK Residency Rules for Special Cases and Conditions
  • HMRC SDLT: SDLT Rules for Non-Residents in Crown Employment and Property Transactions

  Residency Tests for Companies, Partnerships, and Trusts

  • HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Criteria and Special Rules Explained
  • HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Rules and Transaction Examples Explained
  • HMRC SDLT: SDLT Surcharge: Non-Resident Companies and Close Company Conditions Explained
  • HMRC SDLT: Understanding Non-UK Control Test for Non-Resident Company Transactions and SDLT Surcharge
  • HMRC SDLT: Non-Resident SDLT Rates: Non-UK Control Test for Companies and Partnerships
  • HMRC SDLT: SDLT Non-Resident Transactions: Non-UK Control Test and Rights Attribution Explained
  • HMRC SDLT: Non-Resident SDLT: Excluded Companies Under Second Residence Condition in FA03 Schedule
  • HMRC SDLT: Examples of Non-Resident Company SDLT Surcharge Rules and Conditions
  • HMRC SDLT: SDLT Guidance: Non-Resident Transactions for Bare Trusts and Settlements Explained
  • HMRC SDLT: SDLT Increased Rates for Non-Resident Co-ownership Authorised Contractual Schemes Explained

  Compliance, Refunds, and Special Cases

  • HMRC SDLT: SDLT Non-Resident Surcharge: Alternative Property Finance and Residence Tests Explained
  • HMRC SDLT: Guidance on SDLT for Non-Resident Transactions: Contract Completion and Substantial Performance
  • HMRC SDLT: Guide on SDLT Returns for Non-Residents Becoming UK Residents After Transaction
  • HMRC SDLT: SDLT Refunds for Non-Residents Becoming UK Residents: Spouse and Civil Partner Rules
  • HMRC SDLT: Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK

  SDLT Manual: Leases (SDLTM10000 – SDLTM18060)

  Leases: Introduction & Scope (SDLTM10000 – SDLTM10050)

  Core Concepts and Scope

  • HMRC SDLT: Guide to Lease and Stamp Duty Land Tax Regulations in UK
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction, Scope, and Definitions Contents
  • HMRC SDLT: SDLT Manual: Lease Concepts in England, Wales, and Northern Ireland
  • HMRC SDLT: Stamp Duty Land Tax: Lease Scope and Pre-Implementation Details
  • HMRC SDLT: Scope of Stamp Duty Land Tax on Leases and Related Considerations
  • HMRC SDLT: Understanding Stamp Duty Land Tax on Leases Post-1 December 2003 Implementation
  • HMRC SDLT: Understanding Leases for Stamp Duty Land Tax in England and Northern Ireland

  Specific Types and Related Concepts (Timeshare, Agreements, etc.)

  • HMRC SDLT: Understanding SDLT Implications for Timeshare Agreements in UK Land Law
  • HMRC SDLT: SDLT Implications for Mobile Homes, Caravans, and Houseboats Explained
  • HMRC SDLT: Guide on Leases, Agreements, Notional Leases, and Tenancy at Will
  • HMRC SDLT: Understanding Agreements for Lease and Their SDLT Implications and Substantial Performance
  • HMRC SDLT: Understanding Notional Leases in Stamp Duty Land Tax Legislation
  • HMRC SDLT: Understanding Tenancy at Will: Definitions, Legal Implications, and SDLT Exemption

  Leases: Consideration (Rent, Premiums) (SDLTM11000 – SDLTM11070)

  • HMRC SDLT: Guide on Rent, Premiums, Deposits, Tenant Obligations, Lease Surrender

  Rent and Service Charges

  • HMRC SDLT: Guide on Rent and Service Inclusions with Examples
  • HMRC SDLT: Understanding Rent as Chargeable Consideration for Stamp Duty Land Tax (SDLT)
  • HMRC SDLT: Understanding Service Charges and Rent for Stamp Duty Land Tax Calculations
  • HMRC SDLT: SDLTM11020: Rent and Services Example 1 Archived, See SDLT11015
  • HMRC SDLT: SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015
  • HMRC SDLT: Example 3 on Rent with Services Archived, Now at SDLT11015
  • HMRC SDLT: Page Archived: Example 4 on Rent Moved to SDLT11015

  Premiums, Deposits, Obligations, and Surrender

  • HMRC SDLT: Chargeable Consideration: Premium Payments and Reverse Premiums for Leases
  • HMRC SDLT: Understanding SDLT on Lease Premiums and Rent Payments for Tenants and Landlords
  • HMRC SDLT: Understanding Reverse Premiums and Their Exemption from Stamp Duty Land Tax
  • HMRC SDLT: Understanding SDLT on Tenant Deposits and Loans in Lease Agreements
  • HMRC SDLT: Tenant Obligations Excluded from Chargeable Consideration in Lease Agreements Explained
  • HMRC SDLT: Understanding Lease Surrender and Regrant Rules for Stamp Duty Land Tax

  Leases: Notification (SDLTM12000 – SDLTM12065)

  • HMRC SDLT: Lease Notification and Continuation Details – SDLTM12000 to SDLTM12045

  Notification of Lease Grant

  • HMRC SDLT: Guide on Lease Grant Notification Process and Requirements
  • HMRC SDLT: Guide on Lease Notification Requirements for Stamp Duty Land Tax
  • HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
  • HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
  • HMRC SDLT: Example 3 of Lease Grant Notification Archived to SDLT12010
  • HMRC SDLT: Example 4 Lease Notification Archived, Moved to SDLT12010
  • HMRC SDLT: SDLTM12035 Page Archived; Example 5 Moved to SDLT12010
  • HMRC SDLT: Example 6 Lease Notification Archived, Now Found in SDLT12010

  Notification of Lease Continuation

  • HMRC SDLT: Continuation of Lease: Notification and Detailed Information
  • HMRC SDLT: Stamp Duty Land Tax Notification for Extended Lease Terms and Tax Implications
  • HMRC SDLT: SDLTM12055 Example Archived; Now Found at SDLT12050
  • HMRC SDLT: SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050
  • HMRC SDLT: Example 3 Moved to SDLT12050; Page Archived

  Leases: Calculation of Tax (SDLTM13000 – SDLTM13245)

  • HMRC SDLT: Stamp Duty Land Tax Calculation: Lease Premium and Rent Details

  Calculating Tax on Premiums & Deposits

  • HMRC SDLT: Guide on Calculating Stamp Duty Land Tax for Lease Premiums
  • HMRC SDLT: Guide to SDLT on Lease Premiums for Residential and Non-Residential Properties
  • HMRC SDLT: Lease Premium Page Archived: No Residential and Non-Residential Payment Distinction
  • HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Guide Archived
  • HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 1 Explained
  • HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 2 Archived
  • HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 3 Page Archived
  • HMRC SDLT: Archived: No Distinction Between Residential and Non-Residential Lease Premiums
  • HMRC SDLT: Stamp Duty Land Tax: Deposit and Loan Arrangements Calculation Guide
  • HMRC SDLT: Stamp Duty Land Tax: Deposit & Loan Arrangements Page Archived
  • HMRC SDLT: SDLT Calculation: Deposit & Loan Arrangements Example Archived, See SDLT11055
  • HMRC SDLT: Example 2 of SDLT Calculation Archived, Now Found at SDLT11055
  • HMRC SDLT: Example 3 on Deposit & Loan Arrangements Moved to SDLT11055
  • HMRC SDLT: SDLTM13060 Page Archived: Example 4 Moved to SDLT11055

  Calculating Tax on Rent (NPV and Fixed)

  • HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rent and Variable Payments
  • HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rental Payments
  • HMRC SDLT: Guide to Calculating Net Present Value of Rents for SDLT Purposes
  • HMRC SDLT: Manual Calculation Example of Net Present Value for Ten-Year Lease Rent
  • HMRC SDLT: Calculating SDLT: Apportioning Rent for Leases with Part-Year Terms
  • HMRC SDLT: Calculating SDLT for Non-Residential Lease with Partial Year Rent Example
  • HMRC SDLT: Guide to Calculating SDLT for Leases with Part-Year Terms: Example 2
  • HMRC SDLT: Guide on Calculating SDLT for Rent Based on Net Present Value
  • HMRC SDLT: Examples of Stamp Duty Land Tax Calculations for Residential and Non-Residential Leases
  • HMRC SDLT: SDLT Calculation Example Moved to SDLT13105, Page Archived
  • HMRC SDLT: Example 3 of SDLT Rate Thresholds Archived and Relocated
  • HMRC SDLT: Example 4 Moved to SDLT13105; Page Archived
  • HMRC SDLT: Example 5 of SDLTM13125 Moved to SDLT13105, Page Archived
  • HMRC SDLT: SDLTM13130 Example Moved to SDLT13105; Page Archived

  Calculating Tax on Variable/Uncertain Rent (Including Rent Reviews)

  • HMRC SDLT: Guide on Calculating SDLT for Leases with Variable or Uncertain Rent
  • HMRC SDLT: Archived Page: SDLT Calculation Example on Variable Rent NPV
  • HMRC SDLT: Example 2 of SDLT Calculation: Variable Rent NPV – Archived Page
  • HMRC SDLT: Guide on Calculating SDLT for Variable, Uncertain, or Contingent Rent
  • HMRC SDLT: Reviewing SDLT Calculations for Leases with Variable or Uncertain Rent
  • HMRC SDLT: Guide to SDLT Calculation for Leases with Variable or Uncertain Rent
  • HMRC SDLT: Understanding SDLT Implications for Variable Rent and Five-Year Lease Reviews
  • HMRC SDLT: Example of Five-Year Rent Reviews for SDLT Calculation Moved
  • HMRC SDLT: Example of SDLT Calculation for Variable Rent with Five-Year Reviews
  • HMRC SDLT: Example of SDLT Calculation for Lease with Five-Year Rent Review
  • HMRC SDLT: Guidance on SDLT Calculations for Leases with Variable or Uncertain Rent
  • HMRC SDLT: Understanding SDLT Calculations for Index-Linked Rent and RPI Adjustments
  • HMRC SDLT: Understanding SDLT Calculation for Variable Rent and Royalty Payments on Land Use
  • HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Five Years
  • HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Adjustments
  • HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Ten Years
  • HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Rent Increases
  • HMRC SDLT: Example 5: Calculating Stamp Duty on Lease with Variable Rent Increases
  • HMRC SDLT: Calculating Stamp Duty on Variable Rent: Example with Revised Estimates and NPV Adjustments
  • HMRC SDLT: Stamp Duty Calculation for Leases with Variable Rent and Market Rent Revision
  • HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example and Requirements
  • HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example Explained
  • HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Turnover-Based Rent

  Leases: Term & Variations (SDLTM14000 – SDLTM15045)

  • HMRC SDLT: Guide on Lease Terms: Fixed, Indefinite, Extensions, and Clauses Explained

  Lease Terms (Fixed and Indefinite)

  • HMRC SDLT: Guide on Fixed Term Leases: Definitions and Examples
  • HMRC SDLT: Understanding Fixed Term Leases for SDLT: Definitions, Rules, and Case Law
  • HMRC SDLT: Understanding Lease Terms: Fixed Term Examples and Effective Date Calculations
  • HMRC SDLT: Understanding Lease Terms: Fixed Term Example with Break Clause and Tax Implications
  • HMRC SDLT: Lease Term Example: 25-Year Fixed Term with Renewal Clause Explained
  • HMRC SDLT: Understanding Leases for an Indefinite Term: Definition and Initial Treatment
  • HMRC SDLT: Understanding SDLT: Leases for Indefinite Term and Tax Implications Explained
  • HMRC SDLT: SDLT Treatment for Leases with Indefinite Terms: Initial One-Year Fixed Term

  Lease Continuation, Extension, and Renewal

  • HMRC SDLT: Leases Continuing After Fixed Term: Guidelines and Example
  • HMRC SDLT: Guide on SDLT Implications for Leases Continuing Beyond Fixed Terms
  • HMRC SDLT: Lease Extension Example: SDLT Implications for Continuing Non-Residential Lease Beyond Fixed Term
  • HMRC SDLT: Treatment of Continuing Indefinite Term Leases: Guidelines and Example
  • HMRC SDLT: Indefinite Term Leases: SDLT Treatment and Notification Requirements Explained
  • HMRC SDLT: Example of Tax Treatment for Continuing Indefinite Term Leases
  • HMRC SDLT: Understanding SDLT Implications for Lease Breaks, Forfeitures, and Renewal Options
  • HMRC SDLT: Guide on Lease Extensions and Stamp Duty Land Tax Implications
  • HMRC SDLT: Archived Page: SDLTM14100 – Lease Holding Over Information
  • HMRC SDLT: Backdated Lease Rules: SDLT Treatment and Overlap Relief Explained
  • HMRC SDLT: Guide to Extending Lease Terms: Reversionary Leases, Surrender and Regrant

  Lease Variations (Rent and Term)

  • HMRC SDLT: Guide on Lease Variations: Rent Changes and Term Reductions
  • HMRC SDLT: Guide on Lease Variations: Rent Increase and Stamp Duty Land Tax Implications
  • HMRC SDLT: Guide on Lease Variations to Reduce Rent Payments
  • HMRC SDLT: Lease Variation: Rent Reduction and Tax Implications for Tenants Explained
  • HMRC SDLT: Variation of Leases: Rent Reduction Example Archived and Moved to SDLT 15020
  • HMRC SDLT: SDLTM15030: Example 2 Archived, Now Found at SDLT 15020
  • HMRC SDLT: Guide on Lease Term Reduction with Examples and Instructions
  • HMRC SDLT: Lease Term Reduction: Acquisition of Chargeable Interest by Lessor Explained
  • HMRC SDLT: Lease Term Reduced with Compensation: Landlord’s Tax and Transaction Obligations

  Leases: Reliefs & Misc. (SDLTM16000 – SDLTM17120)

  • HMRC SDLT: Reliefs and Exemptions: Overlap Relief and Sale-Leaseback Arrangements
  • HMRC SDLT: Guide on Lease Agreements and Notices: Performance, Withdrawal, and Assignments

  Reliefs (Overlap and Sale-Leaseback)

  • HMRC SDLT: Guide on Overlap Relief for Rent in Further Lease Cases
  • HMRC SDLT: Guide to Overlap Relief for Stamp Duty Land Tax on Leases
  • HMRC SDLT: Understanding Overlap Relief and Rent Calculations for Lease Agreements
  • HMRC SDLT: Example of Overlap Relief Calculation for Lease with SDLT Details
  • HMRC SDLT: Overlap Relief Example: Calculating SDLT for Lease Surrender and Renewal
  • HMRC SDLT: Example of Overlap Relief Calculation for Lease Agreements with Different Terms
  • HMRC SDLT: Example of Overlap Relief Calculation for Lease with Overlapping Rent Periods
  • HMRC SDLT: Example 5: Overlap Relief Calculation for Lease Surrender and Renewal
  • HMRC SDLT: Guide on Stamp Duty Land Tax for Sale and Leaseback Arrangements
  • HMRC SDLT: Sale and Leaseback Arrangements: Example Archived, See SDLT16040
  • HMRC SDLT: Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived
  • HMRC SDLT: Example Added to SDLT16040: Sale and Leaseback Arrangements Explained

  Substantial Performance and Break Notices

  • HMRC SDLT: Guide on Substantial Performance in Lease Agreements with Examples
  • HMRC SDLT: Understanding Stamp Duty Land Tax on Substantial Performance of Lease Agreements
  • HMRC SDLT: Example of SDLT on Substantial Performance of Non-Residential Lease Agreement
  • HMRC SDLT: Non-Residential Lease Agreement: Substantial Performance and SDLT Implications Explained
  • HMRC SDLT: Withdrawal of Break Notice: Lease Continues for SDLT Purposes

  Linked, Reversionary, and Assigned Leases

  • HMRC SDLT: Guide on Linked Leases: Calculations, Examples, and Pre-implementation Details
  • HMRC SDLT: Overview of Linked Leases and Stamp Duty Land Tax Treatment
  • HMRC SDLT: Guide on Calculating SDLT for Successive Linked Leases Under FA03/SCH17
  • HMRC SDLT: Stamp Duty Land Tax Calculation for Successive 3-Year Leases Example
  • HMRC SDLT: Guide on Calculating SDLT for Linked Leases with Modified Rules
  • HMRC SDLT: Example of Tax Calculation for Linked Leases on House and Garage
  • HMRC SDLT: Understanding Linked Leases and Stamp Duty Land Tax for Pre-2003 Agreements
  • HMRC SDLT: Example of Tax Calculation for Linked Non-Residential Leases Pre-SDLT Implementation
  • HMRC SDLT: Guide on Granting a Reversionary Lease: Key Provisions and Procedures
  • HMRC SDLT: Understanding Stamp Duty on Reversionary Leases: Effective Dates and Tax Implications
  • HMRC SDLT: Grant of Reversionary Lease Example – Page Archived and Moved
  • HMRC SDLT: Understanding Surrender and Regrant of Leases: Legal Implications and Conditions
  • HMRC SDLT: Lease Assignments: Treated as New Lease – SDLTM17085 Guidance
  • HMRC SDLT: Lease Assignments: New Lease Treatment and Stamp Duty Land Tax Implications
  • HMRC SDLT: Lease Assignments: New Lease Examples – Page Archived, See SDLT 17095
  • HMRC SDLT: Page Archived: Lease Assignment Example Moved to SDLT 17090

  Other Provisions (Rent Payable Before Grant)

  • HMRC SDLT: Guide on Rent Payable Before Grant with Examples and Provisions
  • HMRC SDLT: Understanding Rent Payable Before Lease Grant and SDLT Implications
  • HMRC SDLT: Examples of Rent Payable Before Lease Grant and Tax Implications
  • HMRC SDLT: SDLTM17120 Archived: Example 2 Moved to SDLT 17115

  Leases: Scotland (Archived) (SDLTM17600 – SDLTM18060)

  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction and Scope Overview
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Overview and Scottish Tax Update
  • HMRC SDLT: Stamp Duty Land Tax on Leases: Pre-2015 Scottish Transactions
  • HMRC SDLT: SDLTM17630 Introduction: Definitions and Contents Overview
  • HMRC SDLT: Leases Definitions: SDLT No Longer Applies to Scottish Land Transactions
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: Notional Leases Overview: SDLT Changes and Scottish Land Tax Update
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: SDLTM18005: Understanding Chargeable Consideration and Rent Details
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
  • HMRC SDLT: SDLTM18040: Understanding ‘Premium’ Payments in Chargeable Consideration
  • HMRC SDLT: Premium Payments for Lease: SDLT Changes for Scottish Land Transactions
  • HMRC SDLT: Reverse Premiums in Leases: SDLT Changes for Scottish Land Transactions
  • HMRC SDLT: SDLT No Longer Applies in Scotland; Now Land and Buildings Transaction Tax
  • HMRC SDLT: Tenant’s Obligations in Chargeable Consideration: SDLT Changes in Scotland

  Welsh Revenue Authority (LTT – Wales)

  General Guidance & Calculators

  • Welsh Revenue Authority LTT: Comprehensive Guide to Land Transaction Tax in Wales
  • Welsh Revenue Authority LTT: Guide to Land Transaction Tax Rates and Bands in Wales
  • Welsh Revenue Authority LTT: Calculate Land Transaction Tax for Property Purchases in Wales
  • Welsh Revenue Authority LTT: Differences Between Land Transaction Tax and Stamp Duty Land Tax Explained
  • Welsh Revenue Authority LTT: Check If Postcode Falls Under Welsh Land Transaction Tax Area

  How-To Guides (Filing, Paying, Refunds)

  • Welsh Revenue Authority LTT: File Land Transaction Tax Online for Solicitors and Conveyancers
  • Welsh Revenue Authority LTT: Guide on Paying Land Transaction Tax to Welsh Revenue Authority
  • Welsh Revenue Authority LTT: Guide to Amending Land Transaction Tax Returns and Claiming Refunds
  • Welsh Revenue Authority LTT: Guide to Claiming a Land Transaction Tax Refund Online
  • Welsh Revenue Authority LTT: Claim a Refund for Overpaid Land Transaction Tax in Wales
  • Welsh Revenue Authority LTT: Guidance on Disagreeing with Welsh Revenue Authority Tax Decisions and Appeals Process
  • Welsh Revenue Authority LTT: Guide to Deferring Land Transaction Tax Payments in Wales
  • Welsh Revenue Authority LTT: Report Tax Avoidance or Evasion to Welsh Revenue Authority Online

  Higher Rates (Additional Properties)

  • Welsh Revenue Authority LTT: Check if You Need to Pay Higher Rate Land Transaction Tax
  • Welsh Revenue Authority LTT: Guidance on Higher Rates of Land Transaction Tax in Wales
  • Welsh Revenue Authority LTT: Claim Land Transaction Tax Refund for Higher Rates Paid on Property
  • Welsh Revenue Authority LTT: Higher Tax Rates for Residential Property Purchases in Wales Explained
  • Welsh Revenue Authority LTT: Guidelines for Tax Rates on Replacing a Main Residence Within Three Years

  Reliefs

  • Welsh Revenue Authority LTT: Guide to Land Transaction Tax Relief for Multiple Dwellings in Wales
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Relief for Multiple Dwellings
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Charities Relief in Wales
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Group Relief in Wales
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Reliefs for Reconstructions and Acquisitions
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Alternative Property Finance Reliefs
  • Welsh Revenue Authority LTT: Guidance on Land Transaction Tax Relief for Social Housing Transactions

  Technical Guidance (By Topic)

  • Welsh Revenue Authority LTT: Technical Guidance on Calculating Land Transaction Tax in Wales
  • Welsh Revenue Authority LTT: Understanding Chargeable Consideration in Welsh Land Transaction Tax
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax for Trusts in Wales
  • Welsh Revenue Authority LTT: Definitions of Partnerships for Land Transaction Tax Purposes
  • Welsh Revenue Authority LTT: Technical Guidance on Cross-Border and Cross-Title Land Transactions in Wales
  • Welsh Revenue Authority LTT: Technical Guidance on Land Transaction Tax Interpretation Provisions in Wales

  Compliance, Penalties & Appeals (TCMA)

  • Welsh Revenue Authority LTT: Guide on Tax Penalties for Late Filing or Payment in Wales
  • Welsh Revenue Authority LTT: Guidance on Civil Penalties for Welsh Devolved Taxes Compliance and Appeals
  • Welsh Revenue Authority LTT: Technical Guidance on Welsh Tax Investigative Powers Under TCMA 2016
  • Welsh Revenue Authority LTT: Guidance on Reviews and Appeals Under Welsh Tax Collection Act 2016
  • Welsh Revenue Authority LTT: Technical Guidance on Debt Recovery Under Welsh Tax Collection Act 2016

  Transitional Guidance (SDLT to LTT)

  • Welsh Revenue Authority LTT: Guide to Land Transaction Tax for Welsh Property from April 2018
  • Welsh Revenue Authority LTT: Transitional Provisions for Land Transactions in Wales: Tax Implications Explained
  • Welsh Revenue Authority LTT: Guidance on SDLT and LTT for Land Transactions in Wales Post-2018

  Revenue Scotland (LBTT – Scotland)

  General Guidance & Calculators

  • Revenue Scotland LBTT: Comprehensive Guide to Land and Buildings Transaction Tax in Scotland
  • Revenue Scotland LBTT: Guide to Land and Buildings Transaction Tax: Rates, Bands, and Application Process
  • Revenue Scotland LBTT: Calculate LBTT Liability for Lease Transactions in Scotland
  • Revenue Scotland LBTT: FAQs on Land and Buildings Transaction Tax Guidance and COVID-19 Updates

  How-To Guides (Submitting, Paying, Amending)

  • Revenue Scotland LBTT: Guidance on Submitting, Amending, and Paying Land and Buildings Transaction Tax
  • Revenue Scotland LBTT: Guide to Amending Land and Buildings Transaction Tax Returns
  • Revenue Scotland LBTT: Guide to Paying LBTT: Methods, Deadlines, and Penalties Explained
  • Revenue Scotland LBTT: Guide to Claiming Additional Dwelling Supplement Repayment from Revenue Scotland
  • Revenue Scotland LBTT: Report Suspected Wrongdoing Related to Revenue Scotland Taxes: LBTT or SLFT

  Filing the LBTT Return

  • Revenue Scotland LBTT: Guide for Tax Professionals: Completing Online LBTT Return Sections and Submission Process
  • Revenue Scotland LBTT: Guide to Completing ‘About the Buyer’ Section in Online LBTT Return
  • Revenue Scotland LBTT: Guide to Completing ‘About the Calculation’ Section of Online LBTT Return
  • Revenue Scotland LBTT: Guide to Completing the ‘About the Transaction’ Section of LBTT Return
  • Revenue Scotland LBTT: Guidance on Requesting Paper LBTT Return Forms from Revenue Scotland

  Additional Dwelling Supplement (ADS)

  • Revenue Scotland LBTT: Guide to Additional Dwelling Supplement for Scottish Property Purchases
  • Revenue Scotland LBTT: Guide on Additional Dwelling Supplement: Rules, Exemptions, and Payment Procedures
  • Revenue Scotland LBTT: Guidance on Additional Dwelling Supplement Exemptions and Reliefs in Scotland
  • Revenue Scotland LBTT: Joint Buyers and Additional Dwelling Supplement (ADS) Rules Explained for Property Transactions

  Leases

  • Revenue Scotland LBTT: Technical Guidance on Lease Transactions and Land Buildings Transaction Tax
  • Revenue Scotland LBTT: Guide to Lease Transactions and LBTT Rates in Scotland
  • Revenue Scotland LBTT: Guide on Three-Yearly LBTT Lease Review and Tax Adjustments
  • Revenue Scotland LBTT: Guide to Completing an Online LBTT Lease Return Form

  Reliefs & Exemptions

  • Revenue Scotland LBTT: Guide to Land Transactions Exempt from Land and Buildings Transaction Tax
  • Revenue Scotland LBTT: Overview of LBTT Tax Reliefs and Guidance for Claiming in Scotland
  • Revenue Scotland LBTT: Guide to First-Time Buyer Relief for Land and Buildings Transaction Tax
  • Revenue Scotland LBTT: Guidance on Multiple Dwellings Relief for Land and Buildings Transaction Tax
  • Revenue Scotland LBTT: LBTT Group Relief Guidance for Intra-Group Land Transactions Between Companies
  • Revenue Scotland LBTT: LBTT Charities Relief: Tax Guidance for Charitable Land Transactions in Scotland
  • Revenue Scotland LBTT: Guide on LBTT Tax Relief for Alternative Property Finance Arrangements

  Technical Guidance (By Topic)

  • Revenue Scotland LBTT: Comprehensive Guidance on Land and Buildings Transaction Tax in Scotland
  • Revenue Scotland LBTT: Guide to Calculating Chargeable Consideration for LBTT Transactions in Scotland
  • Revenue Scotland LBTT: LBTT Guidance: Partnership Rules, Transactions, Transfers, and Exemptions Explained
  • Revenue Scotland LBTT: LBTT Guidance: Trusts, Bare Trusts, Settlements, Trustee Responsibilities, and
  • Revenue Scotland LBTT: Guidance on Notifiable Land Transactions and LBTT Return Requirements
  • Revenue Scotland LBTT: Technical Guidance on Residential and Non-Residential Property Transactions

  Compliance, Records & Penalties (RSTPA)

  • Revenue Scotland LBTT: Guidance on Keeping and Preserving Records for Land and Buildings Transaction Tax
  • Revenue Scotland LBTT: LBTT Record Keeping Requirements and Penalties for Non-Compliance Explained
  • Revenue Scotland LBTT: Overview of RSTPA Information Notices and Guidance for Tax Compliance
  • Revenue Scotland LBTT: Guidance on Penalties for Concealing, Destroying or Disposing of Required Documents
  • Revenue Scotland LBTT: Overview of Revenue Scotland’s Inspection Powers and Related Guidance
  • Revenue Scotland LBTT: Revenue Scotland’s Settlement and Litigation Principles for Tax Dispute Resolution Guidance