Updates: Stamp Duty Land Tax Manual
2025
SDLT - higher rates for additional dwellings: Condition A - Para 3(2) Sch 4ZA FA2003
reinstated the original guidance
SDLT - higher rates for additional dwellings: Condition A - Para 3(2) Sch 4ZA FA2003
For clarity example added to explain that if 4 purchasers buy share in 120K for 30K each, for condition A, meaning that the property purchase would not
be a higher rates transaction.
Guidance updated to include a summary of the recent Upper Tribunal decision in Mudan, which has confirmed HMRC’s long held view of what constitutes “suitable for use as a dwelling”.
2024
Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118
The reason for the update is to add guidance about obtaining market valuations
Reliefs: Certain acquisitions of residential property
This page has been updated to remove an incorrect reference to the ‘old dwelling’ in relation to the permitted area
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024
Use for the purposes of a relievable trade FA03/Sch4A/Para5
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024
The name of the scheme has been clarified. Additional detail has been provided about the impact on relief at acquisition when there is an additional intention to allow a person/s under the scheme to occupy the dwelling.
Guidance updated due to rate change to 17% announced in the autumn budget 2024
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
Guidance updated due to rate change to 17% announced in the autumn budget 2024.
SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
Guidance updated due to rate change to 17% announced in the autumn budget 2024
Guidance updated due to rate change announced in the autumn budget 2024.
Guidance updated due to rate change announced in the autumn budget 2024.
Guidance updated due to rate change announced in the autumn budget 2024.
Guidance updated due to rate change announced in the autumn budget 2024.
Guidance updated due to rate change announced in the autumn budget 2024.
Guidance updated due to rate change announced in the autumn budget 2024.
SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
Guidance updated due to rate change announced in the autumn budget 2024.
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
Guidance updated due to rate change announced in the autumn budget 2024.
Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85
This page has been updated for readability
Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
This page has been updated for readability.
Introduction to Stamp Duty Land Tax (SDLT): Contents
This page has been updated to improve readability
Introduction to Stamp Duty Land Tax (SDLT): Background
This page has been updated to improve readability
The reason for the change is to provide guidance on the relief available for first-time buyers.
The reason for the change is to provide guidance on the relief available for first-time buyers.
The reason for the change is to provide guidance on the relief available for first-time buyers.
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers
The reason for the change is to provide guidance on the relief available for first-time buyers.
SDLT rates when the relief is available
The reason for the change is to provide guidance on the relief available for first-time buyers.
Special provisions relating to partnerships: Application of exemptions and reliefs
This page has been updated to correct an error. The previous version referred to Sch7 Paras27 and 27A. This has been corrected to Sch15 Paras 27 and 27A
The page has been updated with guidance on staircasing for old stamp duty leases and with an example.
SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances
Previous versions of this guidance contained examples referring to the Covid-19 when government-imposed restrictions on the selling of property. These examples have been removed.
Added message at the top of page for customer information and updated guidance to include First-tier tribunal decisions cases
Relief for transfers involving multiple dwellings: contents
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Scope: what is chargeable: land transactions: residential and non-residential property: definitions
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Scope: What is chargeable: Claims for relief
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
Guidance updated because of the abolition of MDR which commences on 01 June 2024. We’ve added number of new pages into the MDR guidance we have at the moment which outlines the transitional guidance.
Freeports and Investment Zones relief – leases and rent
Changes made to the SDLT Manual to update the freeport and Investment Zones sunset dates.
Freeports and Investment Zones relief – use of land in a “qualifying manner”
Guidance pages updated to include introduction of Investment Zones.
Freeports and Investment Zones relief – relief for ancillary land (para 3(3))
Guidance pages updated to include introduction of Investment Zones.
Freeports and Investment Zones relief – use of land in a “non-qualifying manner”
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – transaction land situated outside a freeport tax site
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – leases and rent
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – attributing chargeable consideration
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – 100% relief
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – partial relief
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – meanings of dwelling and residential property
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – no relief
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – treatment of residential property
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – control period and withdrawal of relief
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – withdrawal of relief – exceptions
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – withdrawal of relief – partial disposal
Guidance pages updated to include introduction of Investment Zones
Freeports and Investment Zones relief – alternative finance
Guidance pages updated to include introduction of Investment Zones
SDLT - Freeports and Investment Zones relief – contents
Page dated to include introduction of Investment Zones
SDLT - Freeports and Investment Zones relief – general
Guidance pages updated to include introduction of Investment Zones.
Freeports and Investment Zones relief – use of land in a “qualifying manner” – definitions
Guidance pages updated to include introduction of Investment Zones
Page archived as guidance on how to apply for a refund is now on Gov.UK
Overpayment relief: Partnerships
Page archived as guidance on how to apply for a refund is now on Gov.UK
Overpayment relief: Discovery assessments
Page archived as guidance on how to apply for a refund is now on Gov.UK
2023
Scope: How much is chargeable: fixtures and fittings
Banner message about the March 2023 guidance update removed
Variation of leases: increasing rent in the first five years
Clarified the term that should be used on the SDLT1 when filing to reflect the variation of a lease to increase rent after the first five years of the term
Page updated for readability
We have clarified HMRCs position on when we consider a building is used as a dwelling or suitable for use as a dwelling.
We have clarified HMRCs position on when we consider a building is used as a dwelling or suitable for use as a dwelling.
We have clarified HMRCs position on when we consider a building is used as a dwelling or suitable for use as a dwelling.
Procedure: Completion following Substantial Performance of agreement for lease
The update clarifies the post-17 July 2013 rules for filing a further return where substantial performance of an agreement for lease is followed by completion.
This page is a new addition to the SDLTM to cover relief from the 15% higher rate charge where a chargeable interest is acquired exclusively for use as the premises of a qualifying property rental business.
This page is a new addition to the SDLTM to cover relief from the 15% higher rate charge where a chargeable interest is acquired exclusively for the purposes of a relievable trade
Updatd because of the introduction of the two new SDLTM pages immediately above. Changes confirm that those reliefs will be withdrawn in the control period where any one of the conditions for withdrawal of relief at Paragraph 5G is not met.
Confirming HMRC's view that the obligation for all residents to be students in category 2 would in practice be a restriction in permitted planning use.
Scope: How much is chargeable: fixtures and fittings
Note added to tell the user that this page has recently been updated
Scope: How much is chargeable: fixtures and fittings
Clarifies HMRCs position on just and reasonable apportionment where chattels have been acquired with a property, including how HMRC would value chattels and when HMRC would expect to see an apportionment.
Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
Removed example as it introduces complex areas and potential inaccuracies that are not appropriate for comment in guidance.
Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
Correcting a technical error in relation to the definition of main subject matter.
removed of duplication
3 short paragraphs added on "The objective observer test" to assist in deciding how many dwellings there are in a purchase.
2022
Freeports relief – control period and withdrawal of relief
Final 2 paras of example corrected.
The name of the scheme has been clarified. Further detail added about the specific reliefs concerned, when relief will not be withdrawn and what constitutes ‘taking steps without delay’
The name of the scheme has been clarified. Additional detail has been provided about the impact on relief at acquisition when there is an additional intention to allow a person/s under the scheme to occupy the dwelling.
Page SDLTM27510 added
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Removed reference to Temporary rates as historic and due to potential confusion with new reduction. They are included on rates page.
Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates
Page archived as no longer relevant. Temporary reduced rates can be found on main gov.uk SDLT pages.
SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
Removing link to archived temporary rates and changing calculation due to new thresholds.
Removed link to archived page and added link to updated Higher Rates table and example.
Calculation 1 amendment due to new rates.
Calculation of stamp duty land tax: Rent: Rate thresholds
Removed reference to temporary rates as page now archived.
Procedure: Applications for Non-Statutory Clearances
Guidance updated to reflect current position
Page archived as no longer required
Page archived as no longer required
Page archived as no longer relevant
Links to SDLTM51010 archived
SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances
Guidance updated and new examples added.
SDLTM09652 Relief for the ‘Homes for Ukraine’ scheme added
Added page SDLTM09656
Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax
Adding a link to a recent CoA decision which backs HMRC's view.
Application of exemptions and reliefs: Group Relief
Example updated to clarify how para 27A applies.
Application of exemptions and reliefs: Group Relief
Example updated to clarify how para 27A applies.
Application of exemptions and reliefs: Group Relief
Example updated to clarify how para 27A applies.
Application of exemptions and reliefs: Group Relief - Para 27: contents
Page added with new example on applying para 27A
Application of exemptions and reliefs: Group Relief
Example removed and text updated to clarify how para 27A operates.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: update index
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
Stamp Duty Land Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
2021
Final paragraph added to provide extra assistance.
New example added to illustrate interaction between surcharge and S71A. Example 1 clarified
Sentence corrected to avoid confusion; it's when a purchaser takes possession, not if they are entitled to possess the subject matter.
Link to SDLTM09960A corrected as it was not working.
Relief for transfers involving multiple dwellings: Example 4
clarification that it is the residential element of the transaction for non-resident rates.
SDLT - increased rates for non-resident transactions: Non-resident Transactions - para 2 Sch 9A FA03
Adding an additional transaction which wouldn't be a non-resident transaction (Sch4A) and confirming that SDLTM29900 provides more details on how the surcharge applies.
Relief for transfers multiple dwellings: Overview
Adding sentence on interaction with NRSDLT.
Relief for transfers involving multiple dwellings: Example 1
Adding sentence on interaction with NRSDLT.
Relief for transfers involving multiple dwellings: Example 2
Adding sentence regarding NRSDLT, with link.
Relief for transfers involving multiple dwellings: Example 4
Sentences added on NRSDLT interaction.
Reliefs for transfers involving multiple dwellings: Example 5
Sentence added regarding NRSDLT and transation corrected to transaction.
How to identify P where there are multiple candidates: Section 75A (1)(a)
Updated guidance page with new text
Meaning of ‘involved in connection with’: Section 75A (1)(b)
Text updated
Connected Companies, Section 53 FA03: Section 75C (6)
Further guidance and example added
Relief for transfers involving multiple dwellings: Example 6
NRSDLT addition.
Availability of relief: Section 75C (2)
Example added
Reliefs for transfers involving multiple dwellings: Example 7
NRSDLT addition.
Partnerships – Special Provisions: Section 75C (8A)
page updated 14/05/21
Reliefs for transfers involving multiple dwellings: Example 9
NRSDLT addition.
Stamp Duty Land Tax on de-enveloping transactions
Text updated and link to sdltm09050 added
Section 75A Finance Act 2003: Introduction and contents
Example pages added to section.
Changes to clarify position.
Typo corrected to make sense.
Additional clarification
Link added to SDLTM09960A.
Additional example added.
SDLT - increased rates for non-resident transactions: Contents
Additional of example page SDLTM09960A
Legislation location added
SDLT - increased rates for non-resident transactions: Contents
Adding temporary rates page
Emboldened example headings.
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
New section for new NRSDLT rates.
SDLT - increased rates for non-resident transactions: Contents
Amend the short title to provide more clarity
spelling mistake
link to Company Taxation Manual corrected
correcting links
SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
Changed to reflect extension of SDLT Holiday end date to 30 September 2021
Calculation of stamp duty land tax: Rent: Rate thresholds
Changed to reflect end of SDLT holiday change in budget to Sept 2021
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Amended to update end of SDLT Holiday period following Budget 2021 changes
Added page SDLTM09651 - Qualifying Housing Co-operatives FA03/SCH4A/PARA5FA
SDLTM09681 added - Withdrawal of relief – qualifying housing co-operatives FA03/SCH4A/PARA5L
Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates
Changed to reflect extension of Stamp Duty Holiday end dates in Budget 2021
Formatting change.
2020
SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
Correcting bullet point numbering.
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
Adding proviso on 26 Nov 2018 back to example 1. It was inadvertently removed in the revision.
.
SDLT - higher rates for additional dwellings: Condition D - further examples
Examples amended for readability and clarification and removal of out of date example.
SDLT - higher rates for additional dwellings: Meaning of 'main residence'
Minor readability and clarification amendments.
Very minor clarification changes
Minor readability and clarification changes
Minor change to title and some wording for readability and clarification.
SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals
Minor amendments for readability and clarity.
SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
Page updated to mention temporary rates and minor clarifications.
SDLT - higher rates for additional dwellings: Transitional rules & the Wales Act 2014
Minor spacing amendments
Relief for transfers involving multiple dwellings: Example 4
This specific example has been corrected with regard to the higher rates treatment.
SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
Minor spacing and spelling amendment.
.
SDLT - higher rates for additional dwellings: Meaning of dwelling - further information
.
.
SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
.
.
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
.
SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances
.
SDLT - higher rates for additional dwellings: Introduction - Sch4ZA FA2003
spacing amendment
slight spacing amendment
SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
Review of Higher Rates pages and significant changes for clarity.
This page has been switched with SDLTM09740 and further minor amendments made in line with temporary rates.
Example added and further detail.
SDLT - higher rates for additional dwellings: Meaning of dwelling - further information
Further detail provided
Slightly more detail.
SDLT - higher rates for additional dwellings: Contents
Page added
.
SDLT - higher rates for additional dwellings: Condition A - Para 3(2) Sch 4ZA FA2003
Further detail added.
SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
Minor wording amendments for readability.
SDLT - higher rates for additional dwellings: Condition C - further information
Minor wording amendment for readability.
Minor spacing amendments.
Minimum spacing changes
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
Layout and minor readability amendments.
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
Readability and spacing amendments.
SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances
Updated in light of new covid legislation
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
Added as a third paragraph "HMRC do not consider that a reservation deposit or similar payment is an option or right of pre-emption."
Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
added "as any property" between purposes and which in second bullet to help sentence make sense. "Mixed use" changed to "mixed."
Compliance: Introduction, Compliance and Stamp Duty Land Tax
Minor wording amendments to aid understanding.
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 2
fo changed to for. (sp)
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 2
Changing ad to and in line 2.
Processing - what forms to use to notify a land transaction: contents
Added content pages on letters of authority.
SDLT - higher rates for additional dwellings: Contents
Section contents updated with new page added.
Adding that each floor consists of a lockable entrance door from a communal stairwell to confirm that the floor containing enough privacy to be considered a dwelling in their own right.
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
spelling error plys to plus
woud corrected to would
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1
Re-publish to attempt to add next page to gov.uk
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
2nd example added to section and re-formatted to correct issues on publishing to gov.uk
Re-link to gov.uk pages
Removal of excess words for readability.
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 1
Amended some wording and example, including figures.
Scope: what is chargeable: contents
Added second example page for options
Re-publishing after page added
Scope: What is chargeable: Options and rights of pre-emption FA03/S46: Example 2
Review date changed
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
Updated for clarity and to confirm HMRC's view that the option take the nature as residential/non-residential property of the underlying property.
Scope: what is chargeable: land transactions: residential property - special types of accommodation
Team space association changed to SDLT
Re publishing to try to fix gov.uk page.
Re-publishing to try to fix gov.uk page.
Scope: what is chargeable: land transactions: Residential Property – Definitions (2)
Removed last two paragraphs giving basic definition of dwelling. Added new last paragraph with linked to SDLTM00372.
Removing second paragraph about mobile homes as this has been added to SDLTM00372 now.
Removed last paragraph related to cases involving bed and breakfast as this has been added now to SDLTM00375.
Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?
Link changed from SDLTM09750 to SDLTM00370.
Relief for transfers involving multiple dwellings: treatment of student accommodation
changed page name from Halls of Residence to Student Accommodation. Removed all content and replaced with link to new content.
Re-write of the page providing more detail.
Title changed to dwellings 3 to enable an additional page to be added.
Title changed to Dwellings 2 as an additional dwellings page is being added.
Scope: what is chargeable: contents
Pages added and ordered. SDLTM00372, 375,377 and 377A
Removed information on page as it was out of date. Have now linked with the new guidance found at SDLTM00360 onwards, which is relevant to this page.
Relief for transfers multiple dwellings: Overview
changed spelling of circumsstances to circumstances.
Relief for transfers involving multiple dwellings: Availability of relief
spelling tranaction to transaction.
Procedure: Duty to deliver a land transaction return FA03/S76: The form
Changed to put new time limit first before old time limit
Section 75A Finance Act 2003: Introduction and contents
SDLTM09060 added to index.
Content amended.
Page added.
Index updated.
Index updated
Index reordered.
Index updated, pages added.
Index updated.
Content and index update.
Pages added to index.
Pages updated and content added.
Index updated
Title amended and index updated
Title amendment
Page archived.
Archiving reason text added.
Page archived.
Identifying P: Section 75A (1)(a)
Content amended.
Examples of scheme transactions: Section 75A (3)(A)
Content updated.
The notional land transaction: Section 75A (1)(c)
Content updated.
What is not incidental: Section 75B(2)
Content updated
Section 75A Finance Act 2003, situations where HMRC accept that s.75A is unlikely to apply
Page archived.
Section 75A Finance Act 2003, other provisions
Page archived.
Meaning of ‘involved in connection with’: Section 75A (1)(b)
Amended page to remove text.
The notional transaction: Section 75A (4)
Link updated.
Identifying “V” and “P”: Section 75A (1)(a)
Link updated.
2019
Changing "On Foundations" to "On top of Foundations" to improve clarity.
Adding hyperlinks
Scope: what is chargeable: land transactions: Residential Property – Definitions (2)
Adding Hyperlinks
Scope: what is chargeable: contents
Added SDLTM00365A to SDLTM00430 to index
Added SDLTM00360 and 00365 to index
Scope: what is chargeable: land transactions: Residential and non-residential – relevant land
Updated guidance page.
Scope: what is chargeable: land transactions: residential and non-residential property: definitions
Updated page.
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
Phrase below removed from conditions (two examples) as not present in statute.
, and provided the couple are still `living together` when the new property is bought.
Procedure: Duty to deliver a land transaction return FA03/S76: The form
Udpated to clarify 14 day period commences on the day after the effective transaction and not on the day of the effective transaction.
Reliefs for transfers involving multiple dwellings: Example 10
futher to further (para1 line3) and SCH22 to SCH6B (para 2 line 1)
Amended "as result of the deceased bequeathing the interest as a specific gift" to "where the personal representative transfers or appropriates the intersest in satisfaction of a bequest of that particular dwelling" to correct interpretation error.
Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership
Final paragraph added
Partnership share for the purposes of Para20
6 new paragraphs added giving more details
Reliefs: Crofting community right to buy: Detailed rules and definitions: Example
Archiving reason text added
Page archived
Reliefs: Crofting community right to buy: contents
Links to SDLTM29010A archived
Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts
Revised list of exempt purchasers added
Transfer of an interest in a partnership - Para36
Main title amended to reflect contents of the page
Ordinary partnership transactions: Joint and several liability - Para7
Final paragraph added
Reliefs: Group, reconstruction or acquisition relief: contents
Added five new pages 23081, 23081a, 23082, 23083 and 23084
Scope: what is chargeable: contents
SDLTM00440 to SDLTM00480 added to index.
Section 75A Finance Act 2003: Introduction and contents
Updated broken email link
Identifying P: Section 75A (1)(a)
updated broken email link
upded broken email link
Section 75A Finance Act 2003: Introduction and contents
Caveat that guidance is under review added on 13 May 2019
Identifying P: Section 75A (1)(a)
Caveat added to indicate guidance under review on 13 May 2019
Caveat added that guidance is under review on 13 May 2019
Examples of scheme transactions: Section 75A (3)(A)
Caveat added that guidance requires revision on 13 May 2019
The notional land transaction: Section 75A (1)(c)
Caveat that guidance requires revision added 13 May 2019
Section 75A Finance Act 2003, situations where HMRC accept that s.75A is unlikely to apply
Caveat added that guidance requires revision on 13 May 2019
What is not incidental: Section 75B(2)
Caveat added that guidance requires revision 13 May 2019
Section 75A Finance Act 2003, other provisions
Caveat added that guidance requires revision 13 May 2019
Reliefs: Alternative property finance
Deleted reference to Wales and FA03/S71A(1)
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance
Page archived
Reliefs: Alternative property finance: contents
As a change in legislation, removed entries for Scotland
Reliefs and Exemptions: Overlap relief: Example 3
arithmetic error corrected - eleven years and six months corrected to ten years and six months at point 1.
SDLT - higher rates for additional dwellings: Meaning of 'main residence'
sentence added to clarify meaning of "owned" with respect to previous main residence
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
updated text for clarity on 16 April 2019
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
The purchaser’s spouse or civil partner are only taken into account if they are treated as `living together`, TO
A purchaser will qualify as making a disposal where an `old property` was owned and sold by a spouse or civil partner..................
Reliefs: Charities relief: contents
New page added SDLTM26035
Relief for transfers multiple dwellings: Overview
Added further information to the page
Relief for transfers involving multiple dwellings: Availability of relief
Complete re-write of this page
Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
Complete re-write of the page
Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)
Page archived
Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
Final paragraph added
Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
first and last sentences added
Page completely re-written
Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
Page re-written
Page archived
Reliefs: Group, reconstruction or acquisition relief
Reformatting and adding additional sentences
Reliefs: Group, reconstruction or acquisition relief: contents
Added new page - SDLTM23071
Reliefs: Collective enfranchisement by leaseholders
Page archived
Reliefs: Exercise of collective rights by tenants of flats
Link to SDLTM28510a archived
Term of a lease: Lease extensions, re-grants, surrenders etc.
Hyperlink attached
Reliefs: Group, reconstruction or acquisition relief
Details increased by 50 % - final half of the age has been added
Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
Formatting changes
Miscellaneous Provisions: Lease Assignments: Treated as new lease
Formatting for GOV.UK
Chargeable Consideration: Deposit and loan arrangements
Formatting changes
Correcting previous change which was made to the wrong page in error
Land that subsists or is to subsist, for the benefit of the dwelling
amended to
Interests in, or rights over, land that subsists or is to subsist, for the benefit of the dwelling
in line with wording of legislation
Scope: what is chargeable: land transactions: residential and non-residential property: definitions
Removed obsolete words as previously agreed.
Page archived
Processing - what forms to use to notify a land transaction: contents
Links to SDLTM 62325 archived
Formatting changes
Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
Added sentance regarding the changes being made on 1 March 2019
Procedure: Duty to deliver a land transaction return FA03/S76: The form
Sentence added referring to the changes from 1 March 2019
Further guidance for questions 1 and 16 SDLT1, when to use the schedule
Added first paragraph - refers to changes from 1 March 2019
Addition made referring to the changes from 1 March 2019
Sentence added referring to changes from 1 March 2019
2018
Rewording of the page.
Reliefs: Compliance with planning obligations
Page archived
Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
New bullets points added, plus hyperlinks
Scope: what is chargeable: exempt transactions: general FA03/S49(1)
Added first paragraph
Scope: What is chargeable: Claims for relief
Hyperlinks added, plus last two sentences
Scope: What is chargeable: Pre-Completion Transactions FA03/SCH2A
Re-worded the contacts. Updated the short title
Scope: How much is chargeable: Costs etc not treated as chargeable consideration
changes to the contents
Scope: How much is chargeable: Goodwill
Added a paragraph
Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
Two new sentences added
Changes to Example 1
Introduction: Scope of stamp duty land tax on leases
Deleted redundant sentences referring to FA03 and FA07. Enter link to SDLTM17090
Introduction: definitions: leases
Revised sentences in second and fourth paragraphs.
Added link to SDLTM 00320
Deleted reference to Scottish leases
Introduction: definitions: notional leases
Added a couple of links and deleted reference to leases in Scotlans
Chargeable Consideration, Premium, Payments for lease
Clarification and changes to sentence within this section. Added a link to SDLTM14110
Calculation of Stamp Duty Land Tax (SDLT): lease premium: introduction
Major changes to the contents of this page
Calculation of stamp duty land tax: Rent: Rate thresholds: Examples
All examples are now on one page
Added sentence referringto variation of index linked rents at bottom of the second paragraph
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Review of estimate
Add information to the text - last two sentances
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
Added examples to the page
Miscellaneous Provisions: Substantial performance of an agreement
Information added to text
Relief for transfers involving multiple dwellings: Example 2
Example revised and updated
Relief for transfers involving multiple dwellings: Example 4
Example revised and updated
Reliefs for transfers involving multiple dwellings: Example 5
Examples revised and updated
Relief for transfers involving multiple dwellings: Example 6
Example revised and updated
Reliefs for transfers involving multiple dwellings: Example 7
Example revised and updated
Relief for transfers involving multiple dwellings: Example 8
Examples revised and updated
Page archived
Page archived.
Page archived
Page archived
SDLT - higher rates for additional dwellings: Condition C - further information
Defunct references to `Wales` in `Dwellings outside England and Northern Ireland` removed. Consequential insertion of `or land tax rules` in body of text.
SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals
amended 4/4/18
Relief for transfers involving multiple dwellings: Example 1
Example revised and updated
Reliefs for transfers involving multiple dwellings: Example 9
Example revised and updated
Reliefs for transfers involving multiple dwellings: Example 10
Example revised and updated
Scope: What is chargeable: Transfer of rights: General FA03/S45: examples
Page archived
Scope: What is chargeable: Transfer of rights: Charge on the ultimate purchaser FA03/S45
Page archived
Scope: What is chargeable: Transfer of rights: Impact on original contract FA03/S45
Page archived
Page archived
Scope: What is chargeable: Transfer of rights: Series of transfers
Page archived
Scope: What is chargeable: Transfer of rights: Series of transfers: Example
Page archived
Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
Page archived
Scope: what is chargeable: Transfer of rights: Transfer of part only FA03/S45(5): Example
Page archived
Scope: What is chargeable: Transfer of rights: Definitions FA03/S45(7)
Page archived
Scope: what is chargeable: contents
Links to SDLTM 1060A, 1070, 1080, 1090, 1100, 1100A, 1110, 1110A and 1120 archived
Removed the tax calculation
Introduction to Stamp Duty Land Tax (SDLT): Background
Welsh web site added
Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
Small changes to the sentances
Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
Added the final sentence
Scope: What is chargeable: Land transactions: Is notification required?
Added two sentences after the bullet points
Scope: what is chargeable: land transactions: is notification required? examples
Added additional information to the examples
Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
NB sentence added
Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled
Final sentence added
Scope: What is chargeable: Options and rights of pre-emption FA03/S46
Changes made to the contents
Removed the breakdown of how the SDLT was calculated
Estate Agent Introductory Fees
How SDLT was calculated has been removed
The removal of the SDLT calculation
Removal of the SDLT calculation
Removal of the SDLT calculation
Scope: How much is chargeable: fixtures and fittings
Changes made to the contents
Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
Changes made to examples 2 and 3
Changes made to the wording
Added final paragraph before the examples and removed reference to 4% in examples 2 and 3
Final sentence in example 2 revised
Deletion of 'standard rates' and the inclusion of 'higher rates for additional dwellings'
'Standard rates' replaced with 'higher rates for additional dwellings'
'Standard rate' replaced with 'higher rates for additional dwellings
'standard rates' replaced with 'higher rates for additional dwellings'
'standard rates' replaced with 'higher rates for additional dwellings'
'standard rates' replaced with 'higher rate s for additional dwellings'
'standard rates' replaced with 'higher rates for additional dwellings'
'standard rates' replaced with 'higher rates for additional dwellings'
'standard rates' replaced with 'higher rates for additional dwellings'
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
Updated due to legislative changes announced at Budget 2018
Updated due to legislative changes announced at Budget 2018
SDLT - higher rates for additional dwellings - Condition D - claiming a refund
Updated due to legislative changes announced at Budget 2018
SDLT - higher rates for additional dwellings: Condition C - further information
Defunct references to `Wales` in `Dwellings outside England and Northern Ireland` removed.
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
Deleted old text on renting while moving home and replaced it with new text and a new heading for easier usage. No change of substance.
Reliefs and exemptions: Overlap relief
Page archived
Reliefs and Exemptions: Overlap Relief: Rent taken into account
Page archived
Reliefs and exemptions: Overlap relief: Example 1
Page archived
Reliefs and exemptions: Overlap relief: Example 2
Page archived
Reliefs and exemptions: Overlap relief: Example 3
Page archived
Reliefs and exemptions: Overlap relief: Example 4
Page archived
Reliefs and exemptions: Overlap relief: Example 5
Page archived
Reliefs and exemptions: Sale and leaseback arrangements
Page archived
Reliefs and Exemptions: Sale and leaseback arrangements: Example 1
Page archived
Reliefs and exemptions: Sale and leaseback arrangements: Example 2
Page archived
Reliefs and exemptions: Sale and leaseback arrangements: Example 3
Page archived
Miscellaneous provisions: Substantial performance of an agreement for lease or missives
Page archived
Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 1
Page archived
Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 2
Page archived
Page archived
Miscellaneous provisions: Linked leases: Overview
Page archived
Miscellaneous provisions: Linked leases: Successive: Example
Page archived
Miscellaneous provisions: Linked leases: Successive: Calculation
Page archived
Miscellaneous provisions: Linked leases: Single scheme: Calculation
Page archived
Miscellaneous provisions: Linked leases: Single scheme: Example
Page archived
Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation
Page archived
Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation: Example
Page archived
Miscellaneous provisions: Grant of a reversionary lease
Page archived
Miscellaneous provisions: Grant of a lease to commence in the future: Example
Page archived
Miscellaneous provisions: Lease assignations: treated as a new lease
Page archived
Miscellaneous provisions: Lease assignations: treated as a new lease: Example 1
Page archived
Miscellaneous provisions: Lease assignations: treated as a new lease: Example 2
Page archived
Introduction: Scope of stamp duty land tax on leases: Contents
Links to 17620 and 17625 archived
Introduction: Definitions: Contents
Links to 17635, 17640 and 17645 archived
Links to 17610, 17620 and 17630 archived
Chargeable Consideration: Rent: Contents
Links to 18010 and 18015 archived
Chargeable Consideration: 'Premium' payments: Contents
Links to 18040, 18045, 18048, 18050, 18060 and 18070 archived
Chargeable Consideration: Contents
Links to 18005, 18040, 18050, 18060 and 18070 archived
Notification: Grant of a lease: Contents
Links to 18210, 18215, 18220,18225, 18230, 18235, 18240, 18245 and 18250 archived
Notification: Continuation of a lease by tacit relocation: Contents
Links to 18265, 18270, 18275 and 18280 archived
Links to 18205 and 18260 archived
Calculation of stamp duty land tax: Lease premium: Contents
Links to 18410, 18415,18420, 18425, 1843 and18435 archived
Calculation of stamp duty land tax: Rent: Contents
Links to 18450, 18455, 18460, 18465, 18470, 18475, 18480, 18485, 18490, 18495, 18500, 18505, 18510, 18515, 18520, 18525, 18530, 18535, 18540, 18545, 18550, 18555, 18560, 18565, 18570, 18575, 18580, 18585, 18590, 18595, 18600 to 18635 archived
Calculation of stamp duty land tax: Contents
Links to 18405, 18440 and 18445 archived
Term of a lease: Leases for an indefinite term: Contents
Links to 18715 and 18718 archived
Term of a lease: Leases continuing by tacit relocation after initial fixed term: Contents
Links to 18725 and 18728 archived
Term of a lease: Lease extensions and variations, continuing by tacit relocation etc: Contents
Links to 18745, 18748, 18750,18755, 18760, 18765 and 18770 archived
Surrender/Renunciation of leases: Contents
Links to 18780, 18785, 18790, 18795, 18800, 18805 and 18810 archived
Links to 18710, 18720, 18730, 18735, 18740 and 18775 archived
Variation of leases: Increasing rent in the first five years: Contents
Links to 19015, 19018 and 19020 archived
Variation of leases: Minute of extension and variation: Contents
Links to 19030, 19035 and 19038 archived
Variation of leases: Reducing the rent payable: Contents
Links to 19045, 19048 and 19450 archived
Variation of leases: Reducing the term: Contents
Links to 19060 and 19065 archived
Links to 19010, 19025, 19040 and 19055 archived
Reliefs and exemptions: Overlap relief: Contents
Links to 19310, 19311, 19315, 19320, 19325, 19330 and 19335 archived
Reliefs and exemptions: Contents
Links to 19305, 19340, 19341, 19342 and 19343 archived
Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Contents
Links to 19610, 19615 and 19620 archived
Miscellaneous provisions: Linked leases: Contents
Links to 19635, 19640, 19745, 19650, 19655, 19660 and 19665 archived
Miscellaneous provisions: Grant of a reversionary lease: Contents
Links to 19672 and 19674 archived
Miscellaneous provisions: Lease Assignations: treated as a new lease: Contents
Links to 19680, 19685 and 19690 archived
Miscellaneous provisions: Contents
Links to 19605, 19625, 19630, 19670 and 19675 archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Review of estimate
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Rent reviews
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews
Page archived
Page archived
Page archived
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Turnover leases
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Index linking
Page archived
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 1
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 2
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 3
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 4
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 5
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 6
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 7
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 8
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 9
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 10
Page archived
Calculation of stamp duty land tax: Rent: Abnormal rent increases
Page archived
Calculation of stamp duty land tax: Rent: Abnormal rent increases: Example
Page archived
Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation
Page archived
Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation: Example
Page archived
Term of a lease: Leases for a fixed term
Page archived
Term of a lease: Leases for an indefinite term: Definition
Page archived
Term of a lease: Leases for an indefinite term: Initial treatment
Page archived
Term of a lease: Leases continuing by tacit relocation after initial fixed term
Page archived
Term of a lease: Leases continuing by tacit relocation after initial fixed term: Example 1
Page archived
Term of a lease: Treatment of indefinite term leases continuing
Page archived
Term of a lease: Break and irritancy clauses and options to renew
Page archived
Term of a lease: Lease extensions and variations, continuing by tacit relocation etc.
Page archived
Term of a lease: Continuation by tacit relocation
Page archived
Term of a lease: Backdated lease granted after lease has continued by tacit relocation
Page archived
Term of a lease: Minute of variation to extend the term of a lease
Page archived
Term of a lease: Minute of variation to extend the term of a lease: Example 1
Page archived
Term of a lease: Minute of variation to extend the term of a lease: Example 2
Page archived
Term of a lease: Missives to enter into minute of variation to extend the term of a lease
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Variation of leases: Increasing rent in the first five years
Page archived
Variation of leases: Increasing rent in the first five years: Example 1
Page archived
Variation of leases: Increasing rent in the first five years: Example 2
Page archived
Variation of leases: Minute of extension and variation
Page archived
Variation of leases: Minute of extension and variation: Example 1
Page archived
Variation of leases: Minute of extension and variation: Example 2
Page archived
Variation of leases: Reducing the rent payable
Page archived
Variation of leases: Reducing the rent payable: Example 1
Page archived
Variation of leases: Reducing the rent payable: Example 2
Page archived
Variation of leases: Reducing the term
Page archived
Variation of leases: Reducing the term: Example
Page archived
Page archived
Introduction: Scope of stamp duty land tax on leases
Page archived
Introduction: Scope of stamp duty land tax on leases: Pre-implementation leases
Page archived
Introduction: Definitions: Leases
Page archived
Introduction: Definitions: Agreements for lease and missives of let
Page archived
Introduction: Definitions: Notional leases
Page archived
Chargeable Consideration: Rent
Page archived
Chargeable Consideration: Rent: Inclusive of services etc.
Page archived
Chargeable Consideration: 'Premium' payments for lease
Page archived
Chargeable Consideration: ' Premium' payments for lease: Reverse premiums
Page archived
Chargeable Consideration: Deposit and loan arrangements
Page archived
Chargeable Consideration: Tenant's obligations
Page archived
Chargeable Consideration: Renunciation/ Surrender of a lease
Page archived
Notification: Grant of a lease
Page archived
Notification: Grant of a lease: Example 1
Page archived
Notification: Grant of a lease: Example 2
Page archived
Notification: Grant of a lease: Example 3
Page archived
Notification: Grant of a lease: Example 4
Page archived
Notification: Grant of a lease: Example 4a
Page archived
Notification: Grant of a lease: Example 5
Page archived
Notification: Grant of a lease: Example 7
Page archived
Notification: Grant of a lease: Example 6
Page archived
Notification: Continuation of a lease by tacit relocation
Page archived
Notification: Continuation of a lease by tacit relocation: Example 1
Page archived
Notification: Continuation of lease by tacit relocation: Example 2
Page archived
Notification: Continuation of a lease by tacit relocation: Example 3
Page archived
Calculation of stamp duty land tax: Lease premium
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
Page archived
Calculation of stamp duty land tax: Deposit and loan arrangements
Page archived
Calculation of stamp duty land tax: Rent
Page archived
Calculation of stamp duty land tax: Rent: Net present value
Page archived
Calculation of stamp duty land tax: Net present value: Example of manual calculation
Page archived
Calculation of stamp duty land tax: Rent: Term includes part year
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 1
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 3
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 4
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 5
Page archived
Calculation of stamp duty land tax: Rent: Rent thresholds: Example 6
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV
Page archived
Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 1
Page archived
Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 2
Page archived
Page archived
Correction
The sentence `Instead, SDLT will be charged at the standard rates` has been deleted and replaced by `Instead, SDLT will be charged at the higher rates – see SDLTM09835 for more information on companies and the higher rates.
SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
examples 3 and 4 added
Examples 1 and 2 removed and replaced with examples 3 and 4.
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
content updated to cover refund claim period
SDLT - higher rates for additional dwellings: Contents
new pages added SDLTM09764 and SDLTM09797 to cover content formerly in 09815 and 09820
SDLT - higher rates for additional dwellings - Condition D - claiming a refund
advice on refund claim time limit added
Old material moved to SDLTM09820, SDLTM09767 and SDLTM09796 and replaced by new material as shown
New content. Old content duplicated what was formerly in SDLTM09815 and has been moved to SDLTM09767 and SDLTM09796
`From the 22 November 2017 - transfers of interests between spouses and civil partners` stuff reverted to earlier content
Miscellaneous Provisions: Linked leases: Overview
Updated formatting
Miscellaneous Provisions: Lease Assignments: Treated as new lease
Updated formatting
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
Amended to reflect outcome of discussion with STPG
SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
updated to reflect outcome of review with STPG
SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
`on the effective date of purchase [see SDLTM07600 for meaning of `effective date`],` substituted for `at the end of the day`
SDLT - higher rates for additional dwellings: Condition C - general
Example added from old PDF guidance
merged with some material previously in SDLTM09820
Content covering `Interests treated as being owned by an individual, bare trusts, minors subject to the Mental Health Acts` moved to SDLTM09815. Material from paras 3.43A-3.45 of the PDF added to complete the explanations re marriage, etc.
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 3
Archive reason text added
Introduction: Scope of the manual
Page archived
Chargeable Consideration: Rent: Inclusive of services etc: Example 1
Page archived
Chargeable Consideration: Rent: Inclusive of services etc: Example 2
Page archived
Chargeable Consideration: Rent: Inclusive of services etc: Example 3
Page archived
Chargeable Consideration: Rent: Inclusive of services etc: Example 4
Page archived
Notification: Grant of a lease: Example 1
Page archived
Notification: Grant of a lease: Example 2
Page archived
Notification: Grant of a lease: Example 3
Page archived
Notification: Grant of a lease: Example 4
Page archived
Notification: Grant of a lease: Example 5
Page archived
Notification: Grant of a lease: Example 6
Page archived
Notification: Continuation of a lease: Example 1
Page archived
Notification: Continuation of a lease: Example 2
Page archived
Notification: Continuation of a lease: Example 3
Page archived
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
Page archived
Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
Page archived
Calculation of stamp duty land tax: Deposit & loan arrangements
Page archived
Calculation of stamp duty land tax: Deposit & loan arrangements: Example 1
Page archived
Calculation of stamp duty land tax: Deposit & loan arrangements: Example 2
Page archived
Calculation of stamp duty land tax: Deposit & loan arrangements: Example 3
Page archived
Calculation of stamp duty land tax: Deposit & loan arrangements: Example 4
Page archived
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
Page archived
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
Page archived
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
Page archived
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
Page archived
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
Page archived
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
Page archived
Page archived
Page archived
Page archived
Page archived
Variation of leases: Reducing the rent payable: Example 1
Page archived
Variation of leases: Reducing the rent payable: Example 2
Page archived
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Page archived
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Page archived
Reliefs and Exemptions: Sale and leaseback arrangements: Example
Page archived
Miscellaneous Provisions: Substantial performance of an agreement: Example 1
Text updated
Miscellaneous Provisions: Substantial performance of an agreement: Example 2
Information updated
Miscellaneous Provisions: Grant of a reversionary lease: Example
Page archived
Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples
Page archived
Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2
Page archived
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Example 2
Page archived
Links to SDLTM 10010 archived
Notification: Grant of a lease: Contents
Links to the following pages have been archived
SDLTM 12015
SDLTM 12020
SDLTM 12025
SDLTM 12030
SDLTM 12035
SDLTM 12040
Notification: Continuation of a lease: Contents
Links to the following pages have been archived
SDLTM 12055
SDLTM 12060
SDLTM 12065
Calculation of Stamp Duty Land Tax: lease premium: contents
Links to the following pages have been archived
SDLTM 13012
SDLTM 13015
SDLTM 13020
SDLTM 13025
SDLTM 13030
SDLTM 13035
Calculation of stamp duty land tax: Deposit & loan arrangements: Contents
Links to the following ages have been archived
SDLTM 13040
SDLTM 13045
SDLTM 13050
SDLTM 13055
SDLTM 13060
Calculation of stamp duty land tax: Contents
Links to SDLTM 13038 archived
Calculation of stamp duty land tax: Rent: Contents
Links to the following pages have been archived
SDLTM 13110
SDLTM 13115
SDLTM 13120
SDLTM 13125
SDLTM 13130
SDLTM 13140
SDLTM 13145
SDLTM 13170
SDLTM 13175
SDLTM 13180
Links to SDLTM 14100 archived
Variation of leases: Variation of a lease to reduce the rent payable: Contents
Links to the following pages have been archived
SDLTM 15025
SDLTM 15030
Reliefs and Exemptions: Contents
Links to the following pages have been archived
SDLTM 16041
SDLTM 16042
SDLTM 16043
Miscellaneous Provisions: Grant of a reversionary lease: Contents
Links to SDLTM 17075 archived
Miscellaneous Provisions: Lease Assignments: Treated as new lease: Contents
Links to the following pages have been archived
SDLTM 17095
SDLTM 17100
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: contents
Links to SDLTM 17120 archived
Chargeable Consideration: Surrender of a lease
Formatting change made
Chargeable Consideration: Deposit and loan arrangements
Slight change to formatting
Chargeable Consideration: Tenant's obligations
Formatting change made
Reliefs and Exemptions: Overlap relief
Added new example to narrative
Reliefs and Exemptions: Overlap Relief: Rent taken into account
New example added
Chargeable Consideration: Rent: Inclusive of services etc
Change to parts of the contents
Chargeable Consideration: Surrender of a lease
Add two additional paragraphs
Added final paragraph and mended broken link
Archive reason text added
Introduction: definitions: tenancy at will
Removed ''those provisions merely serve to put beyond doubt that'' from the sentence in the fourth paragraph
Reliefs and Exemptions: Sale and leaseback arrangements
Added examples
Miscellaneous Provisions: Grant of a reversionary lease
Example added
Miscellaneous Provisions: Lease Assignments: Treated as new lease
Additional information relating to seeding relief added
Examples added
Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Examples
Example 2 added
Calculation of stamp duty land tax: Rent: Rate thresholds
Addition details added to non residential table and changes to final part of the narrative
Calculation of stamp duty land tax: Rent: Rate thresholds: Example 6
Archiving reason text added
Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 1
Archiving reason text added
Variation of leases: Reducing the rent payable
Examples added
Chargeable Consideration: Rent
Sentence added to clarify definition of SDLT
Chargeable Consideration: Rent: Inclusive of services etc
added wording to the first sentence, also added four examples
Notification: Grant of a lease
Examples have been added to the main page.
Notification: Continuation of a lease
Examples added to this page
Out of date information
Chargeable Consideration: Deposit and loan arrangements
Made final sentence clearer and deleted reference to SDLTM13040
Added 4 examples, transferred from SDLT13040
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 8
Changes to the dates in the example and updated the hyperlink
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 9
Dates changed and hyperlink undated
Term of a lease: Leases treated as continuing after a fixed term
Formatting changes and undated the hyperlink.
Changes to sentences in fourth and fifth paragraphs
Term of a lease: Leases treated as continuing after a fixed term: Example 1
Formatting changes
Updated the hyperlink
Changes to the end sentence on the third and fourth paragraphs
Term of a lease: Lease extensions, re-grants, surrenders etc.
Formatting changes and final sentence extended.
Variation of leases: increasing rent in the first five years
Deleted bullet point referring to pre SDLT leases post 2008
Miscellaneous Provisions: Linked leases: Overview
Deletion of bullet point referring to abnormal increases in rent
SDLT - higher rates for additional dwellings: Claiming a refund
page archived
Miscellaneous Provisions: 'Rent’ payable for a period before grant
Changes to some of the contents
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews
Examples added to this page
SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
amended 4/4/18
amended 4/4/18
SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals
no change on 4/4/18
SDLT - higher rates for additional dwellings: Transitional rules & the Wales Act 2014
no change made 4/4/18
amended 4/4/18
SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
amended 4/4/18
amended 4/4/18
Introduction: definitions: agreements for lease
Inclusion of references to FA03
Calculation of Stamp Duty Land Tax (SDLT): Rent: Net present value
Final sentence added
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: NPV
Added final sentence
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Index linking
Changed 1% to X%
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 1
Changes to the dates in the first sentence
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 2
Dates in the example have been changes and the web address has been updated
Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Example 3
Dates changed in the example
Calculation of stamp duty: Rent: Variable or uncertain rent: Example 6
Changes to dates in the example and revised the website
Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
Added SDLTM09730 SDLT - higher rates for additional dwellings: Contents to menu
SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
republished
Introduction: Scope of stamp duty land tax on leases: Pre- implementation leases
Deletion of sentence which is no longer relevant
Chargeable Consideration: Tenant's obligations
Removal on out of date information
2017
Providing information to show the pages have now been archived
Reliefs: First Time Buyers - General overview: FA03/S57AA/S73CA
Archiving reason text added
Reliefs: First Time Buyers - Conditions applying to the land
Archiving reason text added
Reliefs: First Time Buyers - The purchaser
Archiving reason text added
Reliefs: First Time Buyers - Other reliefs
Archiving reason text added
Reliefs: First Time Buyers - Circumstances where we consider that the relief can be claimed
Archiving reason text added
Archiving reason text added
Links to 29810, 29820, 29830, 29840, 29850 and 29860 archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: disadvantaged areas relief
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: disadvantaged areas relief:
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: Disadvantaged areas relief
Page archived
Reliefs: disadvantaged areas relief: contents
Links to Relief: disadvantaged area relief: contents and pages archived - SDLTM20050 to SDLTM20110
Page archived
Scope: what is chargeable: contents
Links to SDLTM00370 - Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6 archived
2016
Page archived
page archived
page archived
Page archived
Links to SDLTM5200, SDLTM510, SDLTM52550 and SDLTM53000 archived