Summary
Guidance on Stamp
Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December
2003. Since 1 April 2018 SDLT has applied to land transactions in England and
Northern Ireland only.
Guidance for transactions in Scotland since 1 April 2015 can be found at theScottish
Government website.
Guidance for transactions in Wales since 1April 2018 can be found at theWelsh
Revenue Authority.
Contents
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SDLTM00010Introduction to Stamp Duty Land Tax (SDLT): contents
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SDLTM00200Scope – what’s chargeable, who’s chargeable, how much is chargeable and when is it chargeable?: contents
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SDLTM10000Lease: contents
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SDLTM20000Reliefs & exemptions: contents
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SDLTM30000Application – how HM Revenue & Customs intends to apply Stamp Duty Land Tax legislation: contents
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SDLTM49000Commencement and transitional provisions: contents
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SDLTM50000Procedure – how and when to notify a land transaction: contents
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SDLTM60000Processing – what forms to use to notify a land transaction: contents
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SDLTM80000Compliance: contents
