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.
Documents
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.