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.

• From: HM Revenue & Customs
• Published: 3 December 2014
• Last updated: 18 December 2014 — See all updates

Documents

Stamp Duty Land Tax: reform of structure, rates and thresholds

PDF, 199 KB, 14 pages

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.

Published 3 December 2014
Last updated 18 December 2014 + show all updates

1. 18 December 2014

   Updated guidance note pdf attached

2. 3 December 2014

   First published.