SDLTM30000 - Application: contents

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @

From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

1. SDLTM30010

   Amount of tax chargeable FA03/S55
2. SDLTM30020

   5 per cent rate for chargeable consideration over £1 million - residential property: contents
3. SDLTM30100

   Linked transactions FA03/S108
4. SDLTM31600

   Joint purchasers FA03/S103
5. SDLTM31610

   Registration under the Co-operative & Community Benefit Societies Act
6. SDLTM31900

   Persons acting in a representative capacity FA03/S106
7. SDLTM32000

   Crown application FA03/S107
8. SDLTM32500

   Registered social landlords
9. SDLTM30200

   General FA03/S100
10. SDLTM30220

    Deemed market value FA03/S53
11. SDLTM30221

    Deemed market value: Example 1
12. SDLTM30222

    Transfer to a connected company: Example 2
13. SDLTM30223

    Transfer to a connected company: Example 3
14. SDLTM30224

    Transfer to a connected company: Example 4
15. SDLTM31400

    Unit trust schemes FA03/S101
16. SDLTM31500

    Open-ended investment companies
17. SDLTM31700

    Introduction FA03/S105 and FA03/SCH16
18. SDLTM31710

    Bare trusts
19. SDLTM31710A

    Bare trusts: Example
20. SDLTM31720

    Settlements
21. SDLTM31730

    Relevant Trustees
22. SDLTM31740

    Scottish and foreign trusts FA03/SCH16/PARA2
23. SDLTM31745

    Changes in the composition of trustees of a continuing settlement
24. SDLTM31750

    Transfers between pension funds
25. SDLTM31760

    Consideration for exercise of power of appointment or discretion FA03/SCH16/PARA7
26. SDLTM31800

    Transactions involving pension funds
27. SDLTM31810

    Transactions involving pension funds - Borrowing and Mortgages
28. SDLTM31811

    Transactions involving pension funds: Example
29. SDLTM31812

    Transactions involving pension funds: Example
30. SDLTM31820

    Pension funds and linked transactions
31. SDLTM31900

    Persons acting in a representative capacity FA03/S106
32. SDLTM31905

    Application - Power of Attorney
33. SDLTM31910

    Application - General Powers of Attorney
34. SDLTM31915

    Application - Powers of Attorney given as security
35. SDLTM31920

    Application - Powers of Attorney and SDLT
36. SDLTM33000

    Introduction FA03 SCH15
37. SDLTM33100

    How is a partnership treated for SDLT purposes SCH15 Part 1: contents
38. SDLTM33200

    Ordinary partnership transactions SCH15 Part 2: contents
39. SDLTM33300

    Special provisions relating to partnerships SCH15 Part 3: contents
40. SDLTM34800

    Transactions on or before 22 July 2004