SDLTM49000 - Commencement and transitional provisions: 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. SDLTM49100

   Introduction
2. SDLTM49200

   Post-implementation transactions FA03/SCH19/PARA2
3. SDLTM49300

   Contracts entered into before 10 July 2003
4. SDLTM49300A

   Contracts entered into before 10 July 2003: Examples 1
5. SDLTM49300B

   Contracts entered into before 10 July 2003: Examples 2
6. SDLTM49350

   Transactions allegedly effected in pursuance of pre-royal assent oral contracts
7. SDLTM49400

   Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3)
8. SDLTM49400A

   Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 1
9. SDLTM49400B

   Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 2
10. SDLTM49400C

    Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 3
11. SDLTM49500

    Stamp Duty credit FA03/SCH19/PARA5
12. SDLTM49600

    Stamp Duty provisions affecting land transactions
13. SDLTM49600A

    Stamp duty provisions affecting land transactions: Examples 1
14. SDLTM49600B

    Stamp duty provisions affecting land transactions: Examples 2
15. SDLTM49600C

    Stamp duty provisions affecting land transactions: Examples 3
16. SDLTM49700

    Miscellaneous transitional provisions