Guidance
Stamp Duty Land Tax: reform of structure, rates and thresholds
This guidance note provides further details of the changes that are being made and how they will affect purchases from 4 December 2014.
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Details
At Autumn Statement on 3 December 2014, the Chancellor of the Exchequer announced a reform of how Stamp Duty Land Tax is calculated for residential property purchases which complete on or after 4 December 2014.
Updates to this page
Published 3 December 2014
Last updated 18 December 2014
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Updated guidance note pdf attached
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First published.