Guidance

Stamp Duty Land Tax (SDLT) pre-completion transactions rules

This publication contains guidance for SDLT new rules for pre-completion transactions, how they work and how they apply to various scenarios.

From:
HM Revenue & Customs
Published
11 December 2014

Documents

Guidance on the SDLT pre-completion transactions rules

PDF, 99.6 KB, 22 pages

Details

Stamp Duty Land Tax rules for pre-completion transactions are in Schedule 2A of the Finance Act 2003. The new rules replaced the old regime for transfers of rights. They are effective for pre-completion transactions entered into on or after the day on which the Finance Act 2013 was passed. Unless otherwise specified, all statutory references are to the Finance Act 2003.

Updates to this page

Published 11 December 2014

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