Summary
Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. From 1 April 2018 SDLT no longer applies to land transactions in Wales. These are subject to Land Transaction Tax (LTT) instead. LTT is operated by 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