Our guide to HMRC’s Stamp Duty Land Tax (SDLT) brings together the key rules and guidance in a clear, accessible format. Complex issues are explained in practical, straightforward terms to make the requirements easier to understand and apply.
Each article also includes a direct link to the relevant HMRC guidance, allowing you to check the official source and confirm any details whenever needed.
Table of Contents
- Top-Level Guidance
- SDLT Manual: Introduction (SDLTM00010 – SDLTM00200)
- SDLT Manual: Core Concepts (SDLTM00210 – SDLTM00570a)
- Core Definitions: Land Transactions
- Chargeable Interests
- Chargeable vs. Exempt Transactions
- Notifiable Transactions and Requirements
- General Definitions: Residential vs. Non-Residential
- Specific Property Types and Conditions
- Mixed-Use Property
- Determining the Number of Dwellings
- Definition of ‘Garden or Grounds’
- General Principles and Exemptions
- Specific Exemptions (Personal & Social)
- Exemptions Following Death
- Reliefs, Repayments, and General Concepts
- Contracts, Conveyance, and Substantial Performance
- Pre-Completion Transactions & Transfer of Rights
- Options and Pre-emption Rights
- Land Exchanges
- SDLT Manual: Residential Property Definition (SDLTM00360 – SDLTM00480)
- SDLT Manual: Exemptions & Reliefs (SDLTM00510 – SDLTM00810)
- SDLT Manual: Contracts & Substantial Performance (SDLTM00860 – SDLTM01410)
- Chargeable Consideration
- Purchaser & Effective Date
- Anti-Avoidance (Sections 75A-75C)
- 15% Rate on Residential Property (SDLTM09000 – SDLTM09670)
- Higher Rate on Additional Dwellings (SDLTM09800 – SDLTM09970)
- Non-UK Resident Surcharge (SDLTM09975 – SDLTM09991)
- Leases
- Leases: Introduction & Scope (SDLTM10000 – SDLTM10050)
- Leases: Consideration (Rent, Premiums) (SDLTM11000 – SDLTM11070)
- Leases: Notification (SDLTM12000 – SDLTM12065)
- Leases: Calculation of Tax (SDLTM13000 – SDLTM13245)
- Leases: Term & Variations (SDLTM14000 – SDLTM15045)
- Leases: Reliefs & Misc. (SDLTM16000 – SDLTM17120)
- Leases: Scotland (Archived) (SDLTM17600 – SDLTM18060)
HMRC SDLT (England & NI) | Top ↑
Top-Level Guidance | Top ↑
- HMRC SDLT: Stamp Duty Land Tax Surcharge for Non-UK Residents: Rates and Guidance
- HMRC SDLT: Stamp Duty Land Tax Rates and Reliefs for Corporate Bodies
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax: Transactions and Considerations
- HMRC SDLT: Guidance on Land Transaction Tax for Welsh Property Purchases Since 2018
SDLT Manual: Introduction (SDLTM00010 – SDLTM00200) | Top ↑
- HMRC SDLT: Introduction to Stamp Duty Land Tax and Regional Alternatives in UK
- HMRC SDLT: Introduction to SDLT: Guidance Overview and Contact Information
- HMRC SDLT: Introduction to Stamp Duty Land Tax: Overview and Historical Context
- HMRC SDLT: Introduction to Stamp Duty Land Tax: UK Land Acquisition Tax Details
- HMRC SDLT: Introduction to SDLT: Tax Rates, Calculations, and Linked Transactions Guidance
- HMRC SDLT: Introduction to SDLT: Temporary Reduced Rates Page Archived
- HMRC SDLT: Guide to SDLT Liability: Responsibilities and Deadlines for Purchasers and Trustees
- HMRC SDLT: Guide to SDLT Payment Deadlines, Penalties, and Available Relief Options
- HMRC SDLT: SDLT Replaced by Land Transaction Taxes in Scotland and Wales Since 2015
SDLT Manual: Core Concepts (SDLTM00210 – SDLTM00570a) | Top ↑
Core Definitions: Land Transactions | Top ↑
- HMRC SDLT: Guide on Land Transactions, Chargeable Interests, and Residential Property Definitions and Regulations
- HMRC SDLT: Understanding Stamp Duty Land Tax on Land Transactions in England and Northern Ireland
- HMRC SDLT: Understanding Land Transaction Acquisitions and Exceptions for SDLT Purposes
Chargeable Interests | Top ↑
- HMRC SDLT: Understanding Chargeable Interests in Land Transactions: Definitions and Examples Explained
- HMRC SDLT: Understanding Commonhold: Ownership, Registration, and Tax Implications Under 2002 Reform Act
- HMRC SDLT: Understanding Chargeable Interests in Land Transactions Under FA03/S43(6)
Chargeable vs. Exempt Transactions | Top ↑
- HMRC SDLT: Understanding Chargeable Land Transactions: Acquisition Method Irrelevant
- HMRC SDLT: Guidance on Stamp Duty Land Tax for Deeds of Rectification in England and Northern Ireland
- HMRC SDLT: Understanding Exempt Interests in Land Transactions and Their SDLT Implications
Notifiable Transactions and Requirements | Top ↑
- HMRC SDLT: Guide to Notifiable Land Transactions and Exemptions under FA03/S77 & S77
- HMRC SDLT: Understanding Notifiable Land Transactions and Stamp Duty Land Tax Obligations
- HMRC SDLT: Understanding Notification Requirements for Land Transactions and Lease Agreements in the UK
- HMRC SDLT: Understanding Notification Requirements for Land Transactions and Stamp Duty Land Tax
SDLT Manual: Residential Property Definition (SDLTM00360 – SDLTM00480) | Top ↑
General Definitions: Residential vs. Non-Residential | Top ↑
- HMRC SDLT: Guide on SDLT Rates for Residential and Non-Residential Land Transactions
- HMRC SDLT: Definitions and Rules for Residential and Non-Residential Property Transactions
- HMRC SDLT: Definitions of Residential Property for Land Transactions and Stamp Duty Guidance
- HMRC SDLT: Understanding Residential Property: Definition and Criteria for Stamp Duty Land Tax
Specific Property Types and Conditions | Top ↑
- HMRC SDLT: Understanding Stamp Duty on Special Residential Properties and Accommodation Types
- HMRC SDLT: Understanding SDLT Charges on Different Types of Student Accommodation
- HMRC SDLT: Guidance on SDLT for Student Accommodation Transactions and MDR Eligibility
- HMRC SDLT: Understanding Residential Property Use and Suitability for Land Transactions
- HMRC SDLT: Understanding SDLT Claims: Uninhabitable Dwellings and Residential Property Suitability for
- HMRC SDLT: Guidance on Chargeable Land Transactions for Residential Property Under Construction
Mixed-Use Property | Top ↑
- HMRC SDLT: Disadvantage Area Relief for Mixed-Use Property Land Transactions Explained
- HMRC SDLT: Guidance on Residential Property and Mixed-Use Land Transaction Considerations
- HMRC SDLT: Guidance on Taxation of Mixed Residential and Non-Residential Property Transactions
Determining the Number of Dwellings | Top ↑
- HMRC SDLT: Determining Number of Dwellings for Residential Property Tax Purposes
- HMRC SDLT: Guidance on Determining Number of Dwellings for Residential Property Tax Purposes
- HMRC SDLT: Understanding Residential Property Configuration for Determining Number of Dwellings in Land Transactions
- HMRC SDLT: Guidelines for Determining Dwelling Status in Residential Property Transactions
- HMRC SDLT: Guidelines on Determining Dwelling Status for Land Transactions and Utility Control
Definition of ‘Garden or Grounds’ | Top ↑
- HMRC SDLT: Understanding ‘Garden or Grounds’ in Land Transactions for SDLT Purposes
- HMRC SDLT: Determining Land Status: Garden or Grounds and Residential Property Classification
- HMRC SDLT: Understanding Land Status: Historic Use in Stamp Duty Land Tax Transactions
- HMRC SDLT: Guidance on Determining Land as Garden or Grounds for Tax Purposes
- HMRC SDLT: Determining Land Status: Garden or Grounds vs. Commercial Use for Tax Purposes
- HMRC SDLT: Determining Land as Garden or Grounds: Layout and Use Considerations for Tax Purposes
- HMRC SDLT: Determining Land as Garden or Grounds: Proximity and Size Considerations
- HMRC SDLT: Assessing Land as Garden or Grounds: Legal Factors and Constraints Explained
- HMRC SDLT: Understanding Land Transactions: Garden or Grounds and Capital Gains Tax Interaction
SDLT Manual: Exemptions & Reliefs (SDLTM00510 – SDLTM00810) | Top ↑
General Principles and Exemptions | Top ↑
- HMRC SDLT: Understanding Chargeable and Exempt Land Transactions Under FA03/S49(1)
- HMRC SDLT: Exemptions from Stamp Duty Land Tax: Specific Transactions and Situations Explained
Specific Exemptions (Personal & Social) | Top ↑
- HMRC SDLT: Gifts and Certain Property Dispositions Exempt from Stamp Duty Land Tax
- HMRC SDLT: Exemption from SDLT for Registered Social Landlords Leasing to Housing Authority Nominees
- HMRC SDLT: Exemptions from Stamp Duty Land Tax on Ending Marriages or Civil Partnerships
Exemptions Following Death | Top ↑
- HMRC SDLT: Exemption from Stamp Duty Land Tax for Transactions Following Death Explained
- HMRC SDLT: Assents and Appropriations: Stamp Duty Land Tax Exemption for Beneficiaries Explained
- HMRC SDLT: Assents and Appropriations by Personal Representatives: SDLT Chargeability Examples Explained
Reliefs, Repayments, and General Concepts | Top ↑
- HMRC SDLT: Stamp Duty Land Tax Reliefs and Required Land Transaction Returns
- HMRC SDLT: Guidance on SDLT Repayment for Annulled or Rescinded Contracts Under FA
- HMRC SDLT: Stamp Duty Land Tax: Definitions and Chargeable Events Explained
SDLT Manual: Contracts & Substantial Performance (SDLTM00860 – SDLTM01410) | Top ↑
Contracts, Conveyance, and Substantial Performance | Top ↑
- HMRC SDLT: Understanding SDLT Charges: Contract Substantial Performance Before Formal Completion
- HMRC SDLT: Definitions of Contract and Conveyance Under FA03/S44 Explained
- HMRC SDLT: Conditional Contracts and Stamp Duty Land Tax Chargeability Explained
- HMRC SDLT: Understanding SDLT: Contract and Conveyance Notification and Tax Obligations Explained
- HMRC SDLT: Guide on SDLT Repayment for Rescinded or Annulled Land Contracts
Pre-Completion Transactions & Transfer of Rights | Top ↑
- HMRC SDLT: Understanding Pre-Completion Transactions Under FA03/SCH2A for Land Transactions
- HMRC SDLT: Archived Page on Transfer of Rights Guidance Under FA03/S45
- HMRC SDLT: Transfer of Rights: Charge on Ultimate Purchaser Guidance Archived
- HMRC SDLT: Impact of Transfer of Rights on Original Contract FA03/S45
- HMRC SDLT: Substantial Performance of Original Contract: Transfer of Rights Examples
- HMRC SDLT: Series of Transfers: Chargeable Rights and Archived Guidance Information
- HMRC SDLT: Example of Chargeable Transfer of Rights in Series of Transfers
- HMRC SDLT: Transfer of Part Rights: Chargeable Scope and Examples Guidance
- HMRC SDLT: Transfer of Rights: Partial Transfer Example – Archived Guidance
- HMRC SDLT: Definitions and Scope of Chargeable Transfer of Rights FA03/S45(7)
Options and Pre-emption Rights | Top ↑
- HMRC SDLT: Understanding Stamp Duty on Land Options and Pre-emption Rights in the UK
- HMRC SDLT: Example of Stamp Duty Land Tax on Options and Pre-emption Rights
- HMRC SDLT: Understanding SDLT on Options and Rights of Pre-emption: Example with Mr. Smith
Land Exchanges | Top ↑
SDLT Manual: Chargeable Consideration (SDLTM03600 – SDLTM06500) | Top ↑
General Principles, Fees, and VAT (SDLTM03600 – SDLTM03900)
- HMRC SDLT: Guide on Stamp Duty Land Tax Chargeable Considerations and Related Fees
- HMRC SDLT: Understanding Chargeable Consideration for Stamp Duty Land Tax: Money and Non-Monetary Forms
- HMRC SDLT: Guide on Non-Chargeable Costs in Property Transactions and Tax Obligations
- HMRC SDLT: Understanding Chargeable Consideration and Fees for Stamp Duty Land Tax Transactions
- HMRC SDLT: Understanding Seller’s Estate Agent Fees in Property Transactions
- HMRC SDLT: Understanding Estate Agent Introductory Fees and Their Impact on Property Purchase Price
- HMRC SDLT: Understanding Sale by Tender Fees: Example of Bungalow Purchase and Tender Fee Calculation
- HMRC SDLT: Understanding Auction House Fees: Purchase Price, Buyer’s Premium, and Participation Costs
- HMRC SDLT: Estate Agent Charges £3,000 Finder’s Fee for Identifying Suitable London Property
- HMRC SDLT: Understanding SDLT: Including Vendor’s Legal Costs in Property Purchase Price
- HMRC SDLT: Understanding Non-Chargeable Consideration in Lease Agreements: Tenant Payments and Landlord Costs
- HMRC SDLT: Understanding VAT’s Impact on Chargeable Consideration for Land Transactions and SDLT Calculations
- HMRC SDLT: Delay in Payment: Total Consideration Remains Chargeable Without Discount
Non-Monetary (Non-Cash) Consideration (SDLTM04000 – SDLTM04140)
Apportionment, Exchanges, and Partition
- HMRC SDLT: Guide on Apportioning Consideration in Land Transactions with Non-Chargeable Interests
- HMRC SDLT: Understanding Goodwill in Stamp Duty Land Tax Transactions and Valuation Guidance
- HMRC SDLT: Understanding SDLT: Apportioning Costs Between Land Transactions and Chattels in Property Sales
- HMRC SDLT: Determining Stamp Duty Land Tax on Land Sales with Construction Contracts
- HMRC SDLT: Understanding Chargeable Consideration in Land Exchanges: Rules and Apportionment Explained
- HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Property Exchanges with Examples
- HMRC SDLT: Understanding Non-Cash Consideration in Land Partitioning for Jointly Entitled Parties
- HMRC SDLT: Understanding SDLT Charges on Land Partition with Unequal Value Distribution
Debt, Companies, Trusts, and Foreign Currency
- HMRC SDLT: Stamp Duty Land Tax: Debt Assumption and Release Guidelines Under FA03/SCH4/P
- HMRC SDLT: Understanding Non-Cash Consideration: Debt Assumption in Property Transfers with Examples
- HMRC SDLT: Understanding Stamp Duty Land Tax Implications for De-enveloping Property Transactions
- HMRC SDLT: Understanding SDLT Implications on Property Transfer During Company Liquidation with Shareowner Loans
- HMRC SDLT: Understanding Stamp Duty Land Tax on Nil-Rate Band Discretionary Trusts and Land Transfers
- HMRC SDLT: Calculating Chargeable Consideration for Foreign Currency Transactions in UK Sterling
Construction, Services, and Employee Benefits
- HMRC SDLT: Guide on Non-Cash Consideration for Land Transactions Involving Construction Works
- HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Construction Contracts: Two Examples
- HMRC SDLT: Understanding Non-Cash Consideration in Construction Works for SDLT Transactions
- HMRC SDLT: Understanding Chargeable Consideration for Construction Works in Property Transactions: Example 4 Explained
- HMRC SDLT: Understanding Non-Cash Consideration for Services in Stamp Duty Land Tax
- HMRC SDLT: Stamp Duty Land Tax: Rules for Employee Purchasers of Employer-Provided Accommodation
Leases, Indemnities, and Market Value
- HMRC SDLT: Non-Cash Consideration Exclusions for Lease Obligations Under FA03/SCH17A
- HMRC SDLT: New Lease Grant on Surrender of Old Lease: Non-Cash Consideration Rules
- HMRC SDLT: Understanding Reverse Premiums: Non-Cash Consideration in Lease Transactions Explained
- HMRC SDLT: Indemnities by purchaser not chargeable consideration for land-related liabilities
- HMRC SDLT: Understanding Major Interest in Land: Freehold and Leasehold Estates Explained
- HMRC SDLT: Understanding Market Value for Stamp Duty Land Tax Non-Cash Consideration
Contingent, Uncertain, or Unascertained Consideration (SDLTM05010 – SDLTM05060)
- HMRC SDLT: Guidance on Calculating Contingent or Uncertain Consideration for Stamp Duty Land Tax
- HMRC SDLT: Understanding Chargeable Consideration and Deferred Stamp Duty Land Tax Payments
- HMRC SDLT: Understanding Contingent, Uncertain, and Unascertained Consideration in FA03
- HMRC SDLT: Stamp Duty Land Tax Adjustments for Contingent or Uncertain Consideration Explained
- HMRC SDLT: Understanding Stamp Duty on Contingent Consideration: Example with P Ltd and V Ltd
- HMRC SDLT: Stamp Duty Land Tax Adjustments: Land Transaction Return Requirements and Repayment Claims
- HMRC SDLT: Adjustments for Uncertain Land Transaction Consideration Under FA03/S80 and FA03/S
Annuities and Connected Companies (SDLTM06010 – SDLTM06500)
Annuities as Consideration
- HMRC SDLT: Understanding Annuities as Consideration for Land Transactions and SDLT Implications
- HMRC SDLT: Understanding Annuities as Consideration with Contingent or Uncertain Payments Under FA03
- HMRC SDLT: Annuities as Land Transaction Consideration: No SDLT Deferral or Adjustment Allowed
Connected Companies
SDLT Manual: Purchaser & Effective Date (SDLTM07050 – SDLTM08150)
The Purchaser
- HMRC SDLT: Understanding SDLT Chargeability: Scope, Purchaser Definitions, and Joint Purchasers
- HMRC SDLT: Guide on Purchaser’s Responsibilities for Land Transaction Tax Reporting
- HMRC SDLT: Definition of Purchaser for Land Transactions Under FA03/S43(5)
- HMRC SDLT: Joint Purchasers: Single Land Transaction Return and Joint Tax Liability Explained
Effective Date and Substantial Performance
- HMRC SDLT: Guide on SDLT Chargeability and Substantial Performance in Property Transactions
- HMRC SDLT: Understanding When Stamp Duty Land Tax Becomes Chargeable: Effective Transaction Dates Explained
- HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Effective Dates Explained
- HMRC SDLT: Understanding SDLT Chargeability: Substantial Performance at Contract Completion
- HMRC SDLT: SDLT: Tax Implications of Substantial Performance Before Contract Completion Explained
- HMRC SDLT: Understanding Substantial Performance for Stamp Duty Land Tax Chargeability
- HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Possession Criteria Explained
- HMRC SDLT: Stamp Duty Land Tax: Substantial Performance and Possession Examples Explained
- HMRC SDLT: Understanding When Stamp Duty Land Tax is Chargeable on Property Contracts
- HMRC SDLT: Understanding SDLT Charges on Substantial Performance and Completion of Contracts
- HMRC SDLT: Understanding SDLT Chargeability: Conditional Contracts and Substantial Performance Explained
SDLT Manual: Anti-Avoidance (Section 75A) (SDLTM09000 – SDLTM09430)
Introduction, Scope, and Clearance
- HMRC SDLT: Understanding SDLT Charges on Options and Rights of Pre-emption Transactions
- HMRC SDLT: Overview of Section 75A Finance Act 2003: Legislation, Application, and
- HMRC SDLT: Stamp Duty Land Tax Rules for Transactions After December 2006 and July 2007
- HMRC SDLT: Internal Contact Details for Requesting Advice – SDLTM09070
- HMRC SDLT: HMRC Non-Statutory Clearance Process for Tax Law Interpretation and Guidance
- HMRC SDLT: Understanding Section 75A: Objective Test for SDLT Tax Avoidance Legislation
- HMRC SDLT: Understanding Section 75A: Conditions and Application in Land Transactions
Key Definitions: Notional Transaction, ‘P’ and ‘V’
- HMRC SDLT: Guide to Notional Land Transactions and Responsibilities Under Section 75A
- HMRC SDLT: Guidance on Effective Date for Notional Transactions Under Section 75A (6)
- HMRC SDLT: Guide to Identifying “V” and “P” for Section 75A Compliance
- HMRC SDLT: Identifying V: Understanding Section 75A (1)(a) Chargeable Interest Disposal
- HMRC SDLT: Identifying P in Land Transactions: Section 75A (1)(a) Guidance
- HMRC SDLT: Guidance on Identifying ‘P’ in Multiple Candidate Scenarios Under Section 75A
- HMRC SDLT: Guide to Section 75A Scheme Transactions and Notional Land Transactions
- HMRC SDLT: Section 75A Finance Act 2003: Page Archived, New Guidance Available
- HMRC SDLT: Understanding ‘Transaction’ Under Section 75A: Definitions and Inclusions Explained
- HMRC SDLT: Understanding ‘Involved in Connection With’ for Stamp Duty Land Tax Transactions
- HMRC SDLT: Examples of Scheme Transactions Under Section 75A(3)(A) Explained
Calculating the Charge & Incidental Transactions
- HMRC SDLT: Understanding Section 75A: Notional Land Transactions and Stamp Duty Implications
- HMRC SDLT: Understanding Chargeable Consideration for Notional Transactions Under Section 75A (1)(c
- HMRC SDLT: Section 75A Finance Act 2003: HMRC Guidance Archived and Replaced
- HMRC SDLT: Guide to Calculating SDLT for Notional and Scheme Land Transactions
- HMRC SDLT: Guidance on Incidental Transactions and Chargeable Consideration for Notional Land Transactions
- HMRC SDLT: Section 75B(2) FA03: Transactions Not Considered Incidental for Charge
- HMRC SDLT: Understanding Incidental Transactions and Exclusions in Stamp Duty Land Tax
- HMRC SDLT: Guide to Disregarded Consideration in Stamp Duty Land Tax Transactions
- HMRC SDLT: Just and Reasonable Apportionment in Notional Transactions Explained
- HMRC SDLT: SDLT Exchange Rules: Notional Transactions and Consideration in Land Exchanges
Interactions, Reliefs, and Section 75C
- HMRC SDLT: Section 75C: Impact on Post-2007 Property Transactions and Tax Liabilities
- HMRC SDLT: Section 75A Finance Act 2003 Guidance Archived and Replaced
- HMRC SDLT: Guidance on Share Transfer Exemptions Under Section 75C for Scheme Transactions
- HMRC SDLT: Guidance on Connected Companies and Notional Transactions under Section 53 FA03
- HMRC SDLT: Guide on Relief Availability for Notional Transactions Between Group Companies
- HMRC SDLT: Guide on Reconstruction and Acquisition Relief for Company Undertakings Transfer
- HMRC SDLT: Understanding Section 75C: Property Investment Partnerships and Chargeable Interests in Land
- HMRC SDLT: Section 75C(8A) Excludes Special Provisions for Notional Land Transactions
- HMRC SDLT: Guidance on SDLT for Disregarded Land Transactions Under Section 75C
Examples
- HMRC SDLT: Company Share Purchase and Property Distribution: Section 75A Tax Implications Explained
- HMRC SDLT: Partnership Incorporation: Property Transfer to Company Owned by Partners Explained
- HMRC SDLT: Example 3: Unit Trust Scheme Distribution and SDLT Implications Explained
- HMRC SDLT: Hive-out and Sale of Transferor: Yellow Acorn’s Acquisition of Gold Nutmeg Shares
- HMRC SDLT: Example 5: De-enveloping Property from Company X and SDLT Implications
- HMRC SDLT: Example 6: Distribution and Onward Sale of Property by White Water Limited
SDLT Manual: Higher Rates – Non-Natural Persons (SDLTM09500 – SDLTM09725)
General Rules, Scope, and Rates
- HMRC SDLT: Guide on Higher Rate Stamp Duty for Non-Natural Persons Acquiring Property
- HMRC SDLT: Higher SDLT Rate for Non-Natural Persons Buying Expensive Residential Property
- HMRC SDLT: Higher Rate Stamp Duty Land Tax for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions
- HMRC SDLT: Guidance on Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions Explained
- HMRC SDLT: Higher Rate SDLT on Multiple Interests in Single Dwelling by Non-Natural Persons
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Properties
- HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Higher Rate Stamp Duty for Non-Natural Persons Increased to 17% from 2024
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate for Non-Natural Persons, Transitional Provisions Explained
Business and Trade Exemptions (Reliefs) | Top ↑
- HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Property Rental Businesses Explained
- HMRC SDLT: SDLT Exemption for Business Premises in Qualifying Property Rental Businesses Explained
- HMRC SDLT: SDLT Higher Rate Exemption for Property Development and Redevelopment by Businesses
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Rules for Property Developers and Qualifying Exchanges
- HMRC SDLT: SDLT Higher Rate Exemption for Property Trading Businesses Explained
- HMRC SDLT: SDLT Relief for Relievable Trade: Conditions and Higher Rate Exceptions Explained
Specific Exemptions and Reliefs | Top ↑
- HMRC SDLT: Understanding SDLT: Non-Dwelling Properties Exempt from Higher Rate Charges
- HMRC SDLT: SDLT Higher Rate Exemption for Financial Institutions Acquiring Residential Property for Lending Purposes
- HMRC SDLT: SDLT Higher Rate Exemption for Employee Housing by Non-Natural Persons Explained
- HMRC SDLT: SDLT Higher Rate Exemption for Farmhouses Occupied by Qualifying Farm Workers
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Farming and Market Gardening
- HMRC SDLT: SDLT Higher Rate: Qualifying Farm Worker Criteria for Non-Natural Persons
- HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Housing Co-operatives from March 2021
- HMRC SDLT: Stamp Duty Relief for Homes for Ukraine Sponsorship Scheme Explained
- HMRC SDLT: SDLT Higher Rate Charge and Relief for Homes for Ukraine Sponsorship Scheme
Conditions, Occupancy, and Key Definitions | Top ↑
- HMRC SDLT: Higher SDLT Charge for Residential Property Occupied by Non-Qualifying Individuals
- HMRC SDLT: Understanding Non-Qualifying Individuals for Higher Rate Stamp Duty Land Tax
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons: ‘Significant Part of the Interior
Specific Entities and Financial Structures | Top ↑
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Trusts and Non-Natural Persons
- HMRC SDLT: SDLT Higher Rate: Exception to Connected Persons Rule for Partnerships
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Partnerships
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons with 10% Company Share
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
- HMRC SDLT: Higher Rate SDLT on Partnership Property Transactions Involving Non-Natural Persons
Withdrawal of Relief and Compliance | Top ↑
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge Withdrawal for Non-Natural Persons
- HMRC SDLT: SDLT Higher Rate Charge Rules for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Non-Natural Persons in Property Trades
- HMRC SDLT: Higher Rate SDLT for Non-Natural Persons: Withdrawal of Relief Conditions Explained
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge for Non-Natural Persons on Residential Property
- HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Farmhouses and Non-Natural Persons
- HMRC SDLT: Stamp Duty Land Tax: Withdrawal of Relief for Housing Co-operatives Explained
- HMRC SDLT: Guidance on SDLT Higher Rate for Non-Natural Persons and Further Returns
- HMRC SDLT: Stamp Duty Land Tax: Changes to Multiple Dwellings Relief and Higher Rate Charges
SDLT Manual: Higher Rates – Additional Dwellings (SDLTM09730 – SDLTM09845)
Introduction, Rates, and Definitions
- HMRC SDLT: Guide to SDLT Higher Rates for Additional Dwellings and Related Conditions
- HMRC SDLT: Introduction to Higher Rates of Stamp Duty for Additional Dwellings
- HMRC SDLT: Guide to Higher Rates of SDLT for Additional Dwellings Transactions
- HMRC SDLT: SDLT Higher Rates for Additional Dwellings: Current Rates and Guidance
- HMRC SDLT: Understanding ‘Dwelling’ for Higher Rates of SDLT on Additional Properties
- HMRC SDLT: Understanding SDLT Higher Rates: Definition and Treatment of Multiple Dwellings
The Conditions (A, B, C, D)
- HMRC SDLT: Understanding Higher Rates of SDLT for Additional Dwellings: Conditions A to D Explained
- HMRC SDLT: Guidance on SDLT Higher Rates for Purchasing Multiple Dwellings in One Transaction
- HMRC SDLT: SDLT Higher Rates: Conditions for Multiple Dwellings and Additional Property Interests Explained
- HMRC SDLT: Understanding SDLT Higher Rates: Condition A for Additional Dwellings Over £40,000
- HMRC SDLT: Understanding SDLT Higher Rates: Condition B for Additional Dwellings Explained
- HMRC SDLT: SDLT Higher Rates: Condition C – Ownership of Additional Property Valued Over £40,
- HMRC SDLT: Understanding SDLT Higher Rates: Condition C for Additional Dwellings Explained
- HMRC SDLT: Guide on SDLT Higher Rates: Condition D for Replacing Main Residence
- HMRC SDLT: Understanding SDLT Higher Rates for Additional Dwellings and Condition D Requirements
Replacing Main Residence and Refunds
- HMRC SDLT: SDLT Higher Rates Refund for Additional Dwellings: Archived Content
- HMRC SDLT: SDLT Refunds for Delayed Property Sales Due to Exceptional Circumstances Explained
- HMRC SDLT: Guide to Claiming SDLT Refund for Overpaid Higher Rates on Additional Properties
- HMRC SDLT: Understanding ‘Main Residence’ for SDLT Higher Rates on Additional Dwellings
Ownership Structures and Personal Circumstances
- HMRC SDLT: Higher Stamp Duty Rates for Joint Property Purchasers and Spouses Explained
- HMRC SDLT: Understanding SDLT Higher Rates for Partnerships and Additional Dwellings
- HMRC SDLT: Understanding SDLT Higher Rates for Inherited Property Interests in Last Three Years
- HMRC SDLT: SDLT Changes: Ignoring Interests in Former Homes Post-Divorce for Higher Rate Calculation
- HMRC SDLT: SDLT Higher Rates: Ownership Rules for Trusts, Children, and Mental Health Cases
- HMRC SDLT: SDLT Higher Rates: Rules for Spouses and Civil Partners Explained
- HMRC SDLT: SDLT Higher Rates: Rules for Companies and Trustees Buying Additional Properties
Examples and Transitional Rules
- HMRC SDLT: Examples of SDLT Higher Rates for Additional Dwellings: Conditions and Scenarios
- HMRC SDLT: Higher Stamp Duty Rates Exemption for Changes to Existing Property Interests
- HMRC SDLT: Guidance on SDLT Rates and Multiple Dwellings Relief Before June 2024
- HMRC SDLT: SDLT Higher Rates: Transitional Rules and Wales Act 2014 Explained
SDLT Manual: Non-UK Resident Surcharge (SDLTM09850 – SDLTM09965) | Top ↑
Introduction and General Rules | Top ↑
- HMRC SDLT: Guide to SDLT Increased Rates for Non-Resident Property Transactions in the UK
- HMRC SDLT: SDLT 2% Surcharge for Non-Resident Property Purchases in England and Northern
- HMRC SDLT: Non-Resident SDLT Surcharge Rules: Commencement, Transitional Rules, and Contract Vari
- HMRC SDLT: SDLT Surcharge Details for Non-Resident Property Transactions and Exemptions
- HMRC SDLT: SDLT Non-Resident Surcharge: Definition and Criteria for Dwelling Transactions
- HMRC SDLT: SDLT Surcharge for Non-Resident Property Transactions from April 2021
- HMRC SDLT: SDLT Temporary Reduced Rates and Non-Resident Surcharge Details and Examples
- HMRC SDLT: Guide on SDLT Surcharge for Non-Resident Property Transactions in the UK
Individual Residency and Associated Purchasers | Top ↑
- HMRC SDLT: SDLT Increased Rates for Non-Resident Joint Purchasers: Rules and Exceptions Explained
- HMRC SDLT: SDLT Surcharge Rules for Non-Resident Spouses and Civil Partners Explained
- HMRC SDLT: SDLT Non-Resident Surcharge: UK Residency Rules for Special Cases and Conditions
- HMRC SDLT: SDLT Rules for Non-Residents in Crown Employment and Property Transactions
Corporate, Partnership, and Trust Residency | Top ↑
- HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Criteria and Special Rules Explained
- HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Rules and Transaction Examples Explained
- HMRC SDLT: SDLT Surcharge: Non-Resident Companies and Close Company Conditions Explained
- HMRC SDLT: Understanding Non-UK Control Test for Non-Resident Company Transactions and SDLT Surcharge
- HMRC SDLT: Non-Resident SDLT Rates: Non-UK Control Test for Companies and Partnerships
- HMRC SDLT: SDLT Non-Resident Transactions: Non-UK Control Test and Rights Attribution Explained
- HMRC SDLT: Non-Resident SDLT: Excluded Companies Under Second Residence Condition in FA03 Schedule
- HMRC SDLT: Examples of Non-Resident Company SDLT Surcharge Rules and Conditions
- HMRC SDLT: SDLT Guidance: Non-Resident Transactions for Bare Trusts and Settlements Explained
- HMRC SDLT: SDLT Increased Rates for Non-Resident Co-ownership Authorised Contractual Schemes Explained
Compliance, Refunds, and Special Cases
- HMRC SDLT: SDLT Non-Resident Surcharge: Alternative Property Finance and Residence Tests Explained
- HMRC SDLT: Guidance on SDLT for Non-Resident Transactions: Contract Completion and Substantial Performance
- HMRC SDLT: Guide on SDLT Returns for Non-Residents Becoming UK Residents After Transaction
- HMRC SDLT: SDLT Refunds for Non-Residents Becoming UK Residents: Spouse and Civil Partner Rules
- HMRC SDLT: Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK
SDLT Manual: Leases (SDLTM10000 – SDLTM18060)
Leases: Introduction & Scope (SDLTM10000 – SDLTM10050)
Core Concepts and Scope
- HMRC SDLT: Guide to Lease and Stamp Duty Land Tax Regulations in UK
- HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction, Scope, and Definitions Contents
- HMRC SDLT: SDLT Manual: Lease Concepts in England, Wales, and Northern Ireland
- HMRC SDLT: Stamp Duty Land Tax: Lease Scope and Pre-Implementation Details
- HMRC SDLT: Scope of Stamp Duty Land Tax on Leases and Related Considerations
- HMRC SDLT: Understanding Stamp Duty Land Tax on Leases Post-1 December 2003 Implementation
- HMRC SDLT: Understanding Leases for Stamp Duty Land Tax in England and Northern Ireland
Specific Types and Related Concepts (Timeshare, Agreements, etc.)
- HMRC SDLT: Understanding SDLT Implications for Timeshare Agreements in UK Land Law
- HMRC SDLT: SDLT Implications for Mobile Homes, Caravans, and Houseboats Explained
- HMRC SDLT: Guide on Leases, Agreements, Notional Leases, and Tenancy at Will
- HMRC SDLT: Understanding Agreements for Lease and Their SDLT Implications and Substantial Performance
- HMRC SDLT: Understanding Notional Leases in Stamp Duty Land Tax Legislation
- HMRC SDLT: Understanding Tenancy at Will: Definitions, Legal Implications, and SDLT Exemption
Leases: Consideration (Rent, Premiums) (SDLTM11000 – SDLTM11070)
Rent and Service Charges
- HMRC SDLT: Guide on Rent and Service Inclusions with Examples
- HMRC SDLT: Understanding Rent as Chargeable Consideration for Stamp Duty Land Tax (SDLT)
- HMRC SDLT: Understanding Service Charges and Rent for Stamp Duty Land Tax Calculations
- HMRC SDLT: SDLTM11020: Rent and Services Example 1 Archived, See SDLT11015
- HMRC SDLT: SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015
- HMRC SDLT: Example 3 on Rent with Services Archived, Now at SDLT11015
- HMRC SDLT: Page Archived: Example 4 on Rent Moved to SDLT11015
Premiums, Deposits, Obligations, and Surrender
- HMRC SDLT: Chargeable Consideration: Premium Payments and Reverse Premiums for Leases
- HMRC SDLT: Understanding SDLT on Lease Premiums and Rent Payments for Tenants and Landlords
- HMRC SDLT: Understanding Reverse Premiums and Their Exemption from Stamp Duty Land Tax
- HMRC SDLT: Understanding SDLT on Tenant Deposits and Loans in Lease Agreements
- HMRC SDLT: Tenant Obligations Excluded from Chargeable Consideration in Lease Agreements Explained
- HMRC SDLT: Understanding Lease Surrender and Regrant Rules for Stamp Duty Land Tax
Leases: Notification (SDLTM12000 – SDLTM12065)
Notification of Lease Grant
- HMRC SDLT: Guide on Lease Grant Notification Process and Requirements
- HMRC SDLT: Guide on Lease Notification Requirements for Stamp Duty Land Tax
- HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
- HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
- HMRC SDLT: Example 3 of Lease Grant Notification Archived to SDLT12010
- HMRC SDLT: Example 4 Lease Notification Archived, Moved to SDLT12010
- HMRC SDLT: SDLTM12035 Page Archived; Example 5 Moved to SDLT12010
- HMRC SDLT: Example 6 Lease Notification Archived, Now Found in SDLT12010
Notification of Lease Continuation
- HMRC SDLT: Continuation of Lease: Notification and Detailed Information
- HMRC SDLT: Stamp Duty Land Tax Notification for Extended Lease Terms and Tax Implications
- HMRC SDLT: SDLTM12055 Example Archived; Now Found at SDLT12050
- HMRC SDLT: SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050
- HMRC SDLT: Example 3 Moved to SDLT12050; Page Archived
Leases: Calculation of Tax (SDLTM13000 – SDLTM13245)
Calculating Tax on Premiums & Deposits
- HMRC SDLT: Guide on Calculating Stamp Duty Land Tax for Lease Premiums
- HMRC SDLT: Guide to SDLT on Lease Premiums for Residential and Non-Residential Properties
- HMRC SDLT: Lease Premium Page Archived: No Residential and Non-Residential Payment Distinction
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Guide Archived
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 1 Explained
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 2 Archived
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 3 Page Archived
- HMRC SDLT: Archived: No Distinction Between Residential and Non-Residential Lease Premiums
- HMRC SDLT: Stamp Duty Land Tax: Deposit and Loan Arrangements Calculation Guide
- HMRC SDLT: Stamp Duty Land Tax: Deposit & Loan Arrangements Page Archived
- HMRC SDLT: SDLT Calculation: Deposit & Loan Arrangements Example Archived, See SDLT11055
- HMRC SDLT: Example 2 of SDLT Calculation Archived, Now Found at SDLT11055
- HMRC SDLT: Example 3 on Deposit & Loan Arrangements Moved to SDLT11055
- HMRC SDLT: SDLTM13060 Page Archived: Example 4 Moved to SDLT11055
Calculating Tax on Rent (NPV and Fixed)
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rent and Variable Payments
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rental Payments
- HMRC SDLT: Guide to Calculating Net Present Value of Rents for SDLT Purposes
- HMRC SDLT: Manual Calculation Example of Net Present Value for Ten-Year Lease Rent
- HMRC SDLT: Calculating SDLT: Apportioning Rent for Leases with Part-Year Terms
- HMRC SDLT: Calculating SDLT for Non-Residential Lease with Partial Year Rent Example
- HMRC SDLT: Guide to Calculating SDLT for Leases with Part-Year Terms: Example 2
- HMRC SDLT: Guide on Calculating SDLT for Rent Based on Net Present Value
- HMRC SDLT: Examples of Stamp Duty Land Tax Calculations for Residential and Non-Residential Leases
- HMRC SDLT: SDLT Calculation Example Moved to SDLT13105, Page Archived
- HMRC SDLT: Example 3 of SDLT Rate Thresholds Archived and Relocated
- HMRC SDLT: Example 4 Moved to SDLT13105; Page Archived
- HMRC SDLT: Example 5 of SDLTM13125 Moved to SDLT13105, Page Archived
- HMRC SDLT: SDLTM13130 Example Moved to SDLT13105; Page Archived
Calculating Tax on Variable/Uncertain Rent (Including Rent Reviews)
- HMRC SDLT: Guide on Calculating SDLT for Leases with Variable or Uncertain Rent
- HMRC SDLT: Archived Page: SDLT Calculation Example on Variable Rent NPV
- HMRC SDLT: Example 2 of SDLT Calculation: Variable Rent NPV – Archived Page
- HMRC SDLT: Guide on Calculating SDLT for Variable, Uncertain, or Contingent Rent
- HMRC SDLT: Reviewing SDLT Calculations for Leases with Variable or Uncertain Rent
- HMRC SDLT: Guide to SDLT Calculation for Leases with Variable or Uncertain Rent
- HMRC SDLT: Understanding SDLT Implications for Variable Rent and Five-Year Lease Reviews
- HMRC SDLT: Example of Five-Year Rent Reviews for SDLT Calculation Moved
- HMRC SDLT: Example of SDLT Calculation for Variable Rent with Five-Year Reviews
- HMRC SDLT: Example of SDLT Calculation for Lease with Five-Year Rent Review
- HMRC SDLT: Guidance on SDLT Calculations for Leases with Variable or Uncertain Rent
- HMRC SDLT: Understanding SDLT Calculations for Index-Linked Rent and RPI Adjustments
- HMRC SDLT: Understanding SDLT Calculation for Variable Rent and Royalty Payments on Land Use
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Five Years
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Adjustments
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Ten Years
- HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Rent Increases
- HMRC SDLT: Example 5: Calculating Stamp Duty on Lease with Variable Rent Increases
- HMRC SDLT: Calculating Stamp Duty on Variable Rent: Example with Revised Estimates and NPV Adjustments
- HMRC SDLT: Stamp Duty Calculation for Leases with Variable Rent and Market Rent Revision
- HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example and Requirements
- HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example Explained
- HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Turnover-Based Rent
Leases: Term & Variations (SDLTM14000 – SDLTM15045)
Lease Terms (Fixed and Indefinite)
- HMRC SDLT: Guide on Fixed Term Leases: Definitions and Examples
- HMRC SDLT: Understanding Fixed Term Leases for SDLT: Definitions, Rules, and Case Law
- HMRC SDLT: Understanding Lease Terms: Fixed Term Examples and Effective Date Calculations
- HMRC SDLT: Understanding Lease Terms: Fixed Term Example with Break Clause and Tax Implications
- HMRC SDLT: Lease Term Example: 25-Year Fixed Term with Renewal Clause Explained
- HMRC SDLT: Understanding Leases for an Indefinite Term: Definition and Initial Treatment
- HMRC SDLT: Understanding SDLT: Leases for Indefinite Term and Tax Implications Explained
- HMRC SDLT: SDLT Treatment for Leases with Indefinite Terms: Initial One-Year Fixed Term
Lease Continuation, Extension, and Renewal
- HMRC SDLT: Leases Continuing After Fixed Term: Guidelines and Example
- HMRC SDLT: Guide on SDLT Implications for Leases Continuing Beyond Fixed Terms
- HMRC SDLT: Lease Extension Example: SDLT Implications for Continuing Non-Residential Lease Beyond Fixed Term
- HMRC SDLT: Treatment of Continuing Indefinite Term Leases: Guidelines and Example
- HMRC SDLT: Indefinite Term Leases: SDLT Treatment and Notification Requirements Explained
- HMRC SDLT: Example of Tax Treatment for Continuing Indefinite Term Leases
- HMRC SDLT: Understanding SDLT Implications for Lease Breaks, Forfeitures, and Renewal Options
- HMRC SDLT: Guide on Lease Extensions and Stamp Duty Land Tax Implications
- HMRC SDLT: Archived Page: SDLTM14100 – Lease Holding Over Information
- HMRC SDLT: Backdated Lease Rules: SDLT Treatment and Overlap Relief Explained
- HMRC SDLT: Guide to Extending Lease Terms: Reversionary Leases, Surrender and Regrant
Lease Variations (Rent and Term)
- HMRC SDLT: Guide on Lease Variations: Rent Changes and Term Reductions
- HMRC SDLT: Guide on Lease Variations: Rent Increase and Stamp Duty Land Tax Implications
- HMRC SDLT: Guide on Lease Variations to Reduce Rent Payments
- HMRC SDLT: Lease Variation: Rent Reduction and Tax Implications for Tenants Explained
- HMRC SDLT: Variation of Leases: Rent Reduction Example Archived and Moved to SDLT 15020
- HMRC SDLT: SDLTM15030: Example 2 Archived, Now Found at SDLT 15020
- HMRC SDLT: Guide on Lease Term Reduction with Examples and Instructions
- HMRC SDLT: Lease Term Reduction: Acquisition of Chargeable Interest by Lessor Explained
- HMRC SDLT: Lease Term Reduced with Compensation: Landlord’s Tax and Transaction Obligations
Leases: Reliefs & Misc. (SDLTM16000 – SDLTM17120)
- HMRC SDLT: Reliefs and Exemptions: Overlap Relief and Sale-Leaseback Arrangements
- HMRC SDLT: Guide on Lease Agreements and Notices: Performance, Withdrawal, and Assignments
Reliefs (Overlap and Sale-Leaseback)
- HMRC SDLT: Guide on Overlap Relief for Rent in Further Lease Cases
- HMRC SDLT: Guide to Overlap Relief for Stamp Duty Land Tax on Leases
- HMRC SDLT: Understanding Overlap Relief and Rent Calculations for Lease Agreements
- HMRC SDLT: Example of Overlap Relief Calculation for Lease with SDLT Details
- HMRC SDLT: Overlap Relief Example: Calculating SDLT for Lease Surrender and Renewal
- HMRC SDLT: Example of Overlap Relief Calculation for Lease Agreements with Different Terms
- HMRC SDLT: Example of Overlap Relief Calculation for Lease with Overlapping Rent Periods
- HMRC SDLT: Example 5: Overlap Relief Calculation for Lease Surrender and Renewal
- HMRC SDLT: Guide on Stamp Duty Land Tax for Sale and Leaseback Arrangements
- HMRC SDLT: Sale and Leaseback Arrangements: Example Archived, See SDLT16040
- HMRC SDLT: Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived
- HMRC SDLT: Example Added to SDLT16040: Sale and Leaseback Arrangements Explained
Substantial Performance and Break Notices
- HMRC SDLT: Guide on Substantial Performance in Lease Agreements with Examples
- HMRC SDLT: Understanding Stamp Duty Land Tax on Substantial Performance of Lease Agreements
- HMRC SDLT: Example of SDLT on Substantial Performance of Non-Residential Lease Agreement
- HMRC SDLT: Non-Residential Lease Agreement: Substantial Performance and SDLT Implications Explained
- HMRC SDLT: Withdrawal of Break Notice: Lease Continues for SDLT Purposes
Linked, Reversionary, and Assigned Leases
- HMRC SDLT: Guide on Linked Leases: Calculations, Examples, and Pre-implementation Details
- HMRC SDLT: Overview of Linked Leases and Stamp Duty Land Tax Treatment
- HMRC SDLT: Guide on Calculating SDLT for Successive Linked Leases Under FA03/SCH17
- HMRC SDLT: Stamp Duty Land Tax Calculation for Successive 3-Year Leases Example
- HMRC SDLT: Guide on Calculating SDLT for Linked Leases with Modified Rules
- HMRC SDLT: Example of Tax Calculation for Linked Leases on House and Garage
- HMRC SDLT: Understanding Linked Leases and Stamp Duty Land Tax for Pre-2003 Agreements
- HMRC SDLT: Example of Tax Calculation for Linked Non-Residential Leases Pre-SDLT Implementation
- HMRC SDLT: Guide on Granting a Reversionary Lease: Key Provisions and Procedures
- HMRC SDLT: Understanding Stamp Duty on Reversionary Leases: Effective Dates and Tax Implications
- HMRC SDLT: Grant of Reversionary Lease Example – Page Archived and Moved
- HMRC SDLT: Understanding Surrender and Regrant of Leases: Legal Implications and Conditions
- HMRC SDLT: Lease Assignments: Treated as New Lease – SDLTM17085 Guidance
- HMRC SDLT: Lease Assignments: New Lease Treatment and Stamp Duty Land Tax Implications
- HMRC SDLT: Lease Assignments: New Lease Examples – Page Archived, See SDLT 17095
- HMRC SDLT: Page Archived: Lease Assignment Example Moved to SDLT 17090
Other Provisions (Rent Payable Before Grant)
- HMRC SDLT: Guide on Rent Payable Before Grant with Examples and Provisions
- HMRC SDLT: Understanding Rent Payable Before Lease Grant and SDLT Implications
- HMRC SDLT: Examples of Rent Payable Before Lease Grant and Tax Implications
- HMRC SDLT: SDLTM17120 Archived: Example 2 Moved to SDLT 17115
Leases: Scotland (Archived) (SDLTM17600 – SDLTM18060) | Top ↑
-
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction and Scope Overview
- HMRC SDLT: Stamp Duty Land Tax on Leases: Overview and Scottish Tax Update
- HMRC SDLT: Stamp Duty Land Tax on Leases: Pre-2015 Scottish Transactions
- HMRC SDLT: SDLTM17630 Introduction: Definitions and Contents Overview
- HMRC SDLT: Leases Definitions: SDLT No Longer Applies to Scottish Land Transactions
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: Notional Leases Overview: SDLT Changes and Scottish Land Tax Update
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
Access to the API will be revoked for repeated violations.
- HMRC SDLT: SDLTM18005: Understanding Chargeable Consideration and Rent Details
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: SDLTM18040: Understanding ‘Premium’ Payments in Chargeable Consideration
- HMRC SDLT: Premium Payments for Lease: SDLT Changes for Scottish Land Transactions
- HMRC SDLT: Reverse Premiums in Leases: SDLT Changes for Scottish Land Transactions
- HMRC SDLT: SDLT No Longer Applies in Scotland; Now Land and Buildings Transaction Tax
- HMRC SDLT: Tenant’s Obligations in Chargeable Consideration: SDLT Changes in Scotland
HMRC SDLT (England & NI)
Top-Level Guidance | Top ↑
- HMRC SDLT: Stamp Duty Land Tax Surcharge for Non-UK Residents: Rates and Guidance
- HMRC SDLT: Stamp Duty Land Tax Rates and Reliefs for Corporate Bodies
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax: Transactions and Considerations
- HMRC SDLT: Guidance on Land Transaction Tax for Welsh Property Purchases Since 2018
SDLT Manual: Introduction (SDLTM00010 – SDLTM00200) | Top ↑
- HMRC SDLT: Introduction to Stamp Duty Land Tax and Regional Alternatives in UK
- HMRC SDLT: Introduction to SDLT: Guidance Overview and Contact Information
- HMRC SDLT: Introduction to Stamp Duty Land Tax: Overview and Historical Context
- HMRC SDLT: Introduction to Stamp Duty Land Tax: UK Land Acquisition Tax Details
- HMRC SDLT: Introduction to SDLT: Tax Rates, Calculations, and Linked Transactions Guidance
- HMRC SDLT: Introduction to SDLT: Temporary Reduced Rates Page Archived
- HMRC SDLT: Guide to SDLT Liability: Responsibilities and Deadlines for Purchasers and Trustees
- HMRC SDLT: Guide to SDLT Payment Deadlines, Penalties, and Available Relief Options
- HMRC SDLT: SDLT Replaced by Land Transaction Taxes in Scotland and Wales Since 2015
SDLT Manual: Core Concepts (SDLTM00210 – SDLTM00570a) | Top ↑
Core Definitions: Land Transactions | Top ↑
- HMRC SDLT: Guide on Land Transactions, Chargeable Interests, and Residential Property Definitions and Regulations
- HMRC SDLT: Understanding Stamp Duty Land Tax on Land Transactions in England and Northern Ireland
- HMRC SDLT: Understanding Land Transaction Acquisitions and Exceptions for SDLT Purposes
Chargeable Interests | Top ↑
- HMRC SDLT: Understanding Chargeable Interests in Land Transactions: Definitions and Examples Explained
- HMRC SDLT: Understanding Commonhold: Ownership, Registration, and Tax Implications Under 2002 Reform Act
- HMRC SDLT: Understanding Chargeable Interests in Land Transactions Under FA03/S43(6)
Chargeable vs. Exempt Transactions | Top ↑
- HMRC SDLT: Understanding Chargeable Land Transactions: Acquisition Method Irrelevant
- HMRC SDLT: Guidance on Stamp Duty Land Tax for Deeds of Rectification in England and Northern Ireland
- HMRC SDLT: Understanding Exempt Interests in Land Transactions and Their SDLT Implications
Notifiable Transactions and Requirements | Top ↑
- HMRC SDLT: Guide to Notifiable Land Transactions and Exemptions under FA03/S77 & S77
- HMRC SDLT: Understanding Notifiable Land Transactions and Stamp Duty Land Tax Obligations
- HMRC SDLT: Understanding Notification Requirements for Land Transactions and Lease Agreements in the UK
- HMRC SDLT: Understanding Notification Requirements for Land Transactions and Stamp Duty Land Tax
SDLT Manual: Residential Property Definition (SDLTM00360 – SDLTM00480) | Top ↑
General Definitions: Residential vs. Non-Residential | Top ↑
- HMRC SDLT: Guide on SDLT Rates for Residential and Non-Residential Land Transactions
- HMRC SDLT: Definitions and Rules for Residential and Non-Residential Property Transactions
- HMRC SDLT: Definitions of Residential Property for Land Transactions and Stamp Duty Guidance
- HMRC SDLT: Understanding Residential Property: Definition and Criteria for Stamp Duty Land Tax
Specific Property Types and Conditions | Top ↑
- HMRC SDLT: Understanding Stamp Duty on Special Residential Properties and Accommodation Types
- HMRC SDLT: Understanding SDLT Charges on Different Types of Student Accommodation
- HMRC SDLT: Guidance on SDLT for Student Accommodation Transactions and MDR Eligibility
- HMRC SDLT: Understanding Residential Property Use and Suitability for Land Transactions
- HMRC SDLT: Understanding SDLT Claims: Uninhabitable Dwellings and Residential Property Suitability for
- HMRC SDLT: Guidance on Chargeable Land Transactions for Residential Property Under Construction
Mixed-Use Property | Top ↑
- HMRC SDLT: Disadvantage Area Relief for Mixed-Use Property Land Transactions Explained
- HMRC SDLT: Guidance on Residential Property and Mixed-Use Land Transaction Considerations
- HMRC SDLT: Guidance on Taxation of Mixed Residential and Non-Residential Property Transactions
Determining the Number of Dwellings | Top ↑
- HMRC SDLT: Determining Number of Dwellings for Residential Property Tax Purposes
- HMRC SDLT: Guidance on Determining Number of Dwellings for Residential Property Tax Purposes
- HMRC SDLT: Understanding Residential Property Configuration for Determining Number of Dwellings in Land Transactions
- HMRC SDLT: Guidelines for Determining Dwelling Status in Residential Property Transactions
- HMRC SDLT: Guidelines on Determining Dwelling Status for Land Transactions and Utility Control
Definition of ‘Garden or Grounds’ | Top ↑
- HMRC SDLT: Understanding ‘Garden or Grounds’ in Land Transactions for SDLT Purposes
- HMRC SDLT: Determining Land Status: Garden or Grounds and Residential Property Classification
- HMRC SDLT: Understanding Land Status: Historic Use in Stamp Duty Land Tax Transactions
- HMRC SDLT: Guidance on Determining Land as Garden or Grounds for Tax Purposes
- HMRC SDLT: Determining Land Status: Garden or Grounds vs. Commercial Use for Tax Purposes
- HMRC SDLT: Determining Land as Garden or Grounds: Layout and Use Considerations for Tax Purposes
- HMRC SDLT: Determining Land as Garden or Grounds: Proximity and Size Considerations
- HMRC SDLT: Assessing Land as Garden or Grounds: Legal Factors and Constraints Explained
- HMRC SDLT: Understanding Land Transactions: Garden or Grounds and Capital Gains Tax Interaction
SDLT Manual: Exemptions & Reliefs (SDLTM00510 – SDLTM00810) | Top ↑
General Principles and Exemptions | Top ↑
- HMRC SDLT: Understanding Chargeable and Exempt Land Transactions Under FA03/S49(1)
- HMRC SDLT: Exemptions from Stamp Duty Land Tax: Specific Transactions and Situations Explained
Specific Exemptions (Personal & Social) | Top ↑
- HMRC SDLT: Gifts and Certain Property Dispositions Exempt from Stamp Duty Land Tax
- HMRC SDLT: Exemption from SDLT for Registered Social Landlords Leasing to Housing Authority Nominees
- HMRC SDLT: Exemptions from Stamp Duty Land Tax on Ending Marriages or Civil Partnerships
Exemptions Following Death | Top ↑
- HMRC SDLT: Exemption from Stamp Duty Land Tax for Transactions Following Death Explained
- HMRC SDLT: Assents and Appropriations: Stamp Duty Land Tax Exemption for Beneficiaries Explained
- HMRC SDLT: Assents and Appropriations by Personal Representatives: SDLT Chargeability Examples Explained
Reliefs, Repayments, and General Concepts | Top ↑
- HMRC SDLT: Stamp Duty Land Tax Reliefs and Required Land Transaction Returns
- HMRC SDLT: Guidance on SDLT Repayment for Annulled or Rescinded Contracts Under FA
- HMRC SDLT: Stamp Duty Land Tax: Definitions and Chargeable Events Explained
SDLT Manual: Contracts & Substantial Performance (SDLTM00860 – SDLTM01410) | Top ↑
Contracts, Conveyance, and Substantial Performance | Top ↑
- HMRC SDLT: Understanding SDLT Charges: Contract Substantial Performance Before Formal Completion
- HMRC SDLT: Definitions of Contract and Conveyance Under FA03/S44 Explained
- HMRC SDLT: Conditional Contracts and Stamp Duty Land Tax Chargeability Explained
- HMRC SDLT: Understanding SDLT: Contract and Conveyance Notification and Tax Obligations Explained
- HMRC SDLT: Guide on SDLT Repayment for Rescinded or Annulled Land Contracts
Pre-Completion Transactions & Transfer of Rights
- HMRC SDLT: Understanding Pre-Completion Transactions Under FA03/SCH2A for Land Transactions
- HMRC SDLT: Archived Page on Transfer of Rights Guidance Under FA03/S45
- HMRC SDLT: Transfer of Rights: Charge on Ultimate Purchaser Guidance Archived
- HMRC SDLT: Impact of Transfer of Rights on Original Contract FA03/S45
- HMRC SDLT: Substantial Performance of Original Contract: Transfer of Rights Examples
- HMRC SDLT: Series of Transfers: Chargeable Rights and Archived Guidance Information
- HMRC SDLT: Example of Chargeable Transfer of Rights in Series of Transfers
- HMRC SDLT: Transfer of Part Rights: Chargeable Scope and Examples Guidance
- HMRC SDLT: Transfer of Rights: Partial Transfer Example – Archived Guidance
- HMRC SDLT: Definitions and Scope of Chargeable Transfer of Rights FA03/S45(7)
Options and Pre-emption Rights | Top ↑
- HMRC SDLT: Understanding Stamp Duty on Land Options and Pre-emption Rights in the UK
- HMRC SDLT: Example of Stamp Duty Land Tax on Options and Pre-emption Rights
- HMRC SDLT: Understanding SDLT on Options and Rights of Pre-emption: Example with Mr. Smith
Land Exchanges | Top ↑
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SDLT Manual: Chargeable Consideration (SDLTM03600 – SDLTM06500)
General Principles, Fees, and VAT (SDLTM03600 – SDLTM03900)
–
- HMRC SDLT: Understanding Chargeable Consideration and Fees for Stamp Duty Land Tax Transactions
- HMRC SDLT: Understanding Seller’s Estate Agent Fees in Property Transactions
- HMRC SDLT: Understanding Estate Agent Introductory Fees and Their Impact on Property Purchase Price
- HMRC SDLT: Understanding Sale by Tender Fees: Example of Bungalow Purchase and Tender Fee Calculation
- HMRC SDLT: Understanding Auction House Fees: Purchase Price, Buyer’s Premium, and Participation Costs
- HMRC SDLT: Estate Agent Charges £3,000 Finder’s Fee for Identifying Suitable London Property
- HMRC SDLT: Understanding SDLT: Including Vendor’s Legal Costs in Property Purchase Price
- HMRC SDLT: Understanding Non-Chargeable Consideration in Lease Agreements: Tenant Payments and Landlord Costs
- HMRC SDLT: Understanding VAT’s Impact on Chargeable Consideration for Land Transactions and SDLT Calculations
- HMRC SDLT: Delay in Payment: Total Consideration Remains Chargeable Without Discount
Non-Monetary (Non-Cash) Consideration (SDLTM04000 – SDLTM04140)
Apportionment, Exchanges, and Partition
- HMRC SDLT: Guide on Apportioning Consideration in Land Transactions with Non-Chargeable Interests
- HMRC SDLT: Understanding Goodwill in Stamp Duty Land Tax Transactions and Valuation Guidance
- HMRC SDLT: Understanding SDLT: Apportioning Costs Between Land Transactions and Chattels in Property Sales
- HMRC SDLT: Determining Stamp Duty Land Tax on Land Sales with Construction Contracts
- HMRC SDLT: Understanding Chargeable Consideration in Land Exchanges: Rules and Apportionment Explained
- HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Property Exchanges with Examples
- HMRC SDLT: Understanding Non-Cash Consideration in Land Partitioning for Jointly Entitled Parties
- HMRC SDLT: Understanding SDLT Charges on Land Partition with Unequal Value Distribution
Debt, Corporate Transactions, and Foreign Currency | Top ↑
- HMRC SDLT: Stamp Duty Land Tax: Debt Assumption and Release Guidelines Under FA03/SCH4/P
- HMRC SDLT: Understanding Non-Cash Consideration: Debt Assumption in Property Transfers with Examples
- HMRC SDLT: Understanding Stamp Duty Land Tax Implications for De-enveloping Property Transactions
- HMRC SDLT: Understanding SDLT Implications on Property Transfer During Company Liquidation with Shareowner Loans
- HMRC SDLT: Understanding Stamp Duty Land Tax on Nil-Rate Band Discretionary Trusts and Land Transfers
- HMRC SDLT: Calculating Chargeable Consideration for Foreign Currency Transactions in UK Sterling
Construction, Services, and Employee Benefits
- HMRC SDLT: Guide on Non-Cash Consideration for Land Transactions Involving Construction Works
- HMRC SDLT: Understanding SDLT on Non-Cash Consideration in Construction Contracts: Two Examples
- HMRC SDLT: Understanding Non-Cash Consideration in Construction Works for SDLT Transactions
- HMRC SDLT: Understanding Chargeable Consideration for Construction Works in Property Transactions: Example 4 Explained
- HMRC SDLT: Understanding Non-Cash Consideration for Services in Stamp Duty Land Tax
- HMRC SDLT: Stamp Duty Land Tax: Rules for Employee Purchasers of Employer-Provided Accommodation
Leases, Indemnities, and Market Value
- HMRC SDLT: Non-Cash Consideration Exclusions for Lease Obligations Under FA03/SCH17A
- HMRC SDLT: New Lease Grant on Surrender of Old Lease: Non-Cash Consideration Rules
- HMRC SDLT: Understanding Reverse Premiums: Non-Cash Consideration in Lease Transactions Explained
- HMRC SDLT: Indemnities by purchaser not chargeable consideration for land-related liabilities
- HMRC SDLT: Understanding Major Interest in Land: Freehold and Leasehold Estates Explained
- HMRC SDLT: Understanding Market Value for Stamp Duty Land Tax Non-Cash Consideration
Contingent, Uncertain, or Unascertained Consideration (SDLTM05010 – SDLTM05060)
- HMRC SDLT: Guidance on Calculating Contingent or Uncertain Consideration for Stamp Duty Land Tax
- HMRC SDLT: Understanding Chargeable Consideration and Deferred Stamp Duty Land Tax Payments
- HMRC SDLT: Understanding Contingent, Uncertain, and Unascertained Consideration in FA03
- HMRC SDLT: Stamp Duty Land Tax Adjustments for Contingent or Uncertain Consideration Explained
- HMRC SDLT: Understanding Stamp Duty on Contingent Consideration: Example with P Ltd and V Ltd
- HMRC SDLT: Stamp Duty Land Tax Adjustments: Land Transaction Return Requirements and Repayment Claims
- HMRC SDLT: Adjustments for Uncertain Land Transaction Consideration Under FA03/S80 and FA03/S
Annuities and Connected Companies (SDLTM06010 – SDLTM06500)
Annuities as Consideration
- HMRC SDLT: Understanding Annuities as Consideration for Land Transactions and SDLT Implications
- HMRC SDLT: Understanding Annuities as Consideration with Contingent or Uncertain Payments Under FA03
- HMRC SDLT: Annuities as Land Transaction Consideration: No SDLT Deferral or Adjustment Allowed
Connected Companies
SDLT Manual: Purchaser & Effective Date (SDLTM07050 – SDLTM08150)
The Purchaser
- HMRC SDLT: Understanding SDLT Chargeability: Scope, Purchaser Definitions, and Joint Purchasers
- HMRC SDLT: Guide on Purchaser’s Responsibilities for Land Transaction Tax Reporting
- HMRC SDLT: Definition of Purchaser for Land Transactions Under FA03/S43(5)
- HMRC SDLT: Joint Purchasers: Single Land Transaction Return and Joint Tax Liability Explained
Effective Date and Substantial Performance
- HMRC SDLT: Guide on SDLT Chargeability and Substantial Performance in Property Transactions
- HMRC SDLT: Understanding When Stamp Duty Land Tax Becomes Chargeable: Effective Transaction Dates Explained
- HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Effective Dates Explained
- HMRC SDLT: Understanding SDLT Chargeability: Substantial Performance at Contract Completion
- HMRC SDLT: SDLT: Tax Implications of Substantial Performance Before Contract Completion Explained
- HMRC SDLT: Understanding Substantial Performance for Stamp Duty Land Tax Chargeability
- HMRC SDLT: Understanding SDLT Chargeability: Contracts, Substantial Performance, and Possession Criteria Explained
- HMRC SDLT: Stamp Duty Land Tax: Substantial Performance and Possession Examples Explained
- HMRC SDLT: Understanding When Stamp Duty Land Tax is Chargeable on Property Contracts
- HMRC SDLT: Understanding SDLT Charges on Substantial Performance and Completion of Contracts
- HMRC SDLT: Understanding SDLT Chargeability: Conditional Contracts and Substantial Performance Explained
SDLT Manual: Anti-Avoidance (Section 75A) (SDLTM09000 – SDLTM09430)
Introduction, Scope, and Clearance
- HMRC SDLT: Understanding SDLT Charges on Options and Rights of Pre-emption Transactions
- HMRC SDLT: Overview of Section 75A Finance Act 2003: Legislation, Application, and
- HMRC SDLT: Stamp Duty Land Tax Rules for Transactions After December 2006 and July 2007
- HMRC SDLT: Internal Contact Details for Requesting Advice – SDLTM09070
- HMRC SDLT: HMRC Non-Statutory Clearance Process for Tax Law Interpretation and Guidance
- HMRC SDLT: Understanding Section 75A: Objective Test for SDLT Tax Avoidance Legislation
- HMRC SDLT: Understanding Section 75A: Conditions and Application in Land Transactions
Key Definitions: Notional Transaction, ‘P’ and ‘V’
- HMRC SDLT: Guide to Notional Land Transactions and Responsibilities Under Section 75A
- HMRC SDLT: Guidance on Effective Date for Notional Transactions Under Section 75A (6)
- HMRC SDLT: Guide to Identifying “V” and “P” for Section 75A Compliance
- HMRC SDLT: Identifying V: Understanding Section 75A (1)(a) Chargeable Interest Disposal
- HMRC SDLT: Identifying P in Land Transactions: Section 75A (1)(a) Guidance
- HMRC SDLT: Guidance on Identifying ‘P’ in Multiple Candidate Scenarios Under Section 75A
- HMRC SDLT: Guide to Section 75A Scheme Transactions and Notional Land Transactions
- HMRC SDLT: Section 75A Finance Act 2003: Page Archived, New Guidance Available
- HMRC SDLT: Understanding ‘Transaction’ Under Section 75A: Definitions and Inclusions Explained
- HMRC SDLT: Understanding ‘Involved in Connection With’ for Stamp Duty Land Tax Transactions
- HMRC SDLT: Examples of Scheme Transactions Under Section 75A(3)(A) Explained
Calculating the Charge & Incidental Transactions
- HMRC SDLT: Understanding Section 75A: Notional Land Transactions and Stamp Duty Implications
- HMRC SDLT: Understanding Chargeable Consideration for Notional Transactions Under Section 75A (1)(c
- HMRC SDLT: Section 75A Finance Act 2003: HMRC Guidance Archived and Replaced
- HMRC SDLT: Guide to Calculating SDLT for Notional and Scheme Land Transactions
- HMRC SDLT: Guidance on Incidental Transactions and Chargeable Consideration for Notional Land Transactions
- HMRC SDLT: Section 75B(2) FA03: Transactions Not Considered Incidental for Charge
- HMRC SDLT: Understanding Incidental Transactions and Exclusions in Stamp Duty Land Tax
- HMRC SDLT: Guide to Disregarded Consideration in Stamp Duty Land Tax Transactions
- HMRC SDLT: Just and Reasonable Apportionment in Notional Transactions Explained
- HMRC SDLT: SDLT Exchange Rules: Notional Transactions and Consideration in Land Exchanges
Interactions, Reliefs, and Section 75C
- HMRC SDLT: Section 75C: Impact on Post-2007 Property Transactions and Tax Liabilities
- HMRC SDLT: Section 75A Finance Act 2003 Guidance Archived and Replaced
- HMRC SDLT: Guidance on Share Transfer Exemptions Under Section 75C for Scheme Transactions
- HMRC SDLT: Guidance on Connected Companies and Notional Transactions under Section 53 FA03
- HMRC SDLT: Guide on Relief Availability for Notional Transactions Between Group Companies
- HMRC SDLT: Guide on Reconstruction and Acquisition Relief for Company Undertakings Transfer
- HMRC SDLT: Understanding Section 75C: Property Investment Partnerships and Chargeable Interests in Land
- HMRC SDLT: Section 75C(8A) Excludes Special Provisions for Notional Land Transactions
- HMRC SDLT: Guidance on SDLT for Disregarded Land Transactions Under Section 75C
Examples
- HMRC SDLT: Company Share Purchase and Property Distribution: Section 75A Tax Implications Explained
- HMRC SDLT: Partnership Incorporation: Property Transfer to Company Owned by Partners Explained
- HMRC SDLT: Example 3: Unit Trust Scheme Distribution and SDLT Implications Explained
- HMRC SDLT: Hive-out and Sale of Transferor: Yellow Acorn’s Acquisition of Gold Nutmeg Shares
- HMRC SDLT: Example 5: De-enveloping Property from Company X and SDLT Implications
- HMRC SDLT: Example 6: Distribution and Onward Sale of Property by White Water Limited
SDLT Manual: Higher Rates – Non-Natural Persons (SDLTM09500 – SDLTM09725)
General Rules, Scope, and Rates
- HMRC SDLT: Guide on Higher Rate Stamp Duty for Non-Natural Persons Acquiring Property
- HMRC SDLT: Higher SDLT Rate for Non-Natural Persons Buying Expensive Residential Property
- HMRC SDLT: Higher Rate Stamp Duty Land Tax for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions
- HMRC SDLT: Guidance on Higher Rate SDLT for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: SDLT Higher Rate for Non-Natural Persons on Residential Property Acquisitions Explained
- HMRC SDLT: Higher Rate SDLT on Multiple Interests in Single Dwelling by Non-Natural Persons
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons on Residential Properties
- HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Understanding SDLT Higher Rate Charge for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons Acquiring Residential Property
- HMRC SDLT: Higher Rate Stamp Duty for Non-Natural Persons Increased to 17% from 2024
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate for Non-Natural Persons, Transitional Provisions Explained
Reliefs and Exemptions | Top ↑
Business and Trade Reliefs | Top ↑
- HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Property Rental Businesses Explained
- HMRC SDLT: SDLT Exemption for Business Premises in Qualifying Property Rental Businesses Explained
- HMRC SDLT: SDLT Higher Rate Exemption for Property Development and Redevelopment by Businesses
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Rules for Property Developers and Qualifying Exchanges
- HMRC SDLT: SDLT Higher Rate Exemption for Property Trading Businesses Explained
- HMRC SDLT: SDLT Relief for Relievable Trade: Conditions and Higher Rate Exceptions Explained
Other Specific Reliefs | Top ↑
- HMRC SDLT: Understanding SDLT: Non-Dwelling Properties Exempt from Higher Rate Charges
- HMRC SDLT: SDLT Higher Rate Exemption for Financial Institutions Acquiring Residential Property for Lending Purposes
- HMRC SDLT: SDLT Higher Rate Exemption for Employee Housing by Non-Natural Persons Explained
- HMRC SDLT: SDLT Higher Rate Exemption for Farmhouses Occupied by Qualifying Farm Workers
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Farming and Market Gardening
- HMRC SDLT: SDLT Higher Rate: Qualifying Farm Worker Criteria for Non-Natural Persons
- HMRC SDLT: SDLT Higher Rate Exemption for Qualifying Housing Co-operatives from March 2021
- HMRC SDLT: Stamp Duty Relief for Homes for Ukraine Sponsorship Scheme Explained
Conditions and Definitions | Top ↑
Non-Qualifying Individuals & Connected Persons | Top ↑
- HMRC SDLT: Higher SDLT Charge for Residential Property Occupied by Non-Qualifying Individuals
- HMRC SDLT: Understanding Non-Qualifying Individuals for Higher Rate Stamp Duty Land Tax
- HMRC SDLT: SDLT Higher Rate: Exception to Connected Persons Rule for Partnerships
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons with 10% Company Share
Key Definitions | Top ↑
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons: ‘Significant Part of the Interior
Withdrawal of Relief | Top ↑
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge Withdrawal for Non-Natural Persons
- HMRC SDLT: SDLT Higher Rate Charge and Relief for Homes for Ukraine Sponsorship Scheme
- HMRC SDLT: SDLT Higher Rate Charge Rules for Non-Natural Persons in Property Acquisitions
- HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Non-Natural Persons in Property Trades
- HMRC SDLT: Higher Rate SDLT for Non-Natural Persons: Withdrawal of Relief Conditions Explained
- HMRC SDLT: Stamp Duty Land Tax: Higher Rate Charge for Non-Natural Persons on Residential Property
- HMRC SDLT: SDLT Higher Rate Charge: Withdrawal of Relief for Farmhouses and Non-Natural Persons
- HMRC SDLT: Stamp Duty Land Tax: Withdrawal of Relief for Housing Co-operatives Explained
- HMRC SDLT: Guidance on SDLT Higher Rate for Non-Natural Persons and Further Returns
Specific Structures (Trusts, Partnerships & Alternative Finance) | Top ↑
- HMRC SDLT: Understanding SDLT Higher Rate Charges for Trusts and Non-Natural Persons
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Property Partnerships
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
- HMRC SDLT: Understanding SDLT Higher Rate for Non-Natural Persons in Alternative Finance Arrangements
- HMRC SDLT: Higher Rate SDLT on Partnership Property Transactions Involving Non-Natural Persons
MDR, Rates, and Transitional Rules | Top ↑
SDLT Manual: Higher Rates – Additional Dwellings (SDLTM09730 – SDLTM09845)
Introduction, Rates, and Definitions
- HMRC SDLT: Guide to SDLT Higher Rates for Additional Dwellings and Related Conditions
- HMRC SDLT: Introduction to Higher Rates of Stamp Duty for Additional Dwellings
- HMRC SDLT: Guide to Higher Rates of SDLT for Additional Dwellings Transactions
- HMRC SDLT: SDLT Higher Rates for Additional Dwellings: Current Rates and Guidance
- HMRC SDLT: Understanding ‘Dwelling’ for Higher Rates of SDLT on Additional Properties
- HMRC SDLT: Understanding SDLT Higher Rates: Definition and Treatment of Multiple Dwellings
The Conditions (A, B, C, D)
- HMRC SDLT: Understanding Higher Rates of SDLT for Additional Dwellings: Conditions A to D Explained
- HMRC SDLT: Guidance on SDLT Higher Rates for Purchasing Multiple Dwellings in One Transaction
- HMRC SDLT: SDLT Higher Rates: Conditions for Multiple Dwellings and Additional Property Interests Explained
- HMRC SDLT: Understanding SDLT Higher Rates: Condition A for Additional Dwellings Over £40,000
- HMRC SDLT: Understanding SDLT Higher Rates: Condition B for Additional Dwellings Explained
- HMRC SDLT: SDLT Higher Rates: Condition C – Ownership of Additional Property Valued Over £40,
- HMRC SDLT: Understanding SDLT Higher Rates: Condition C for Additional Dwellings Explained
- HMRC SDLT: Guide on SDLT Higher Rates: Condition D for Replacing Main Residence
- HMRC SDLT: Understanding SDLT Higher Rates for Additional Dwellings and Condition D Requirements
Replacing Main Residence and Refunds
- HMRC SDLT: SDLT Higher Rates Refund for Additional Dwellings: Archived Content
- HMRC SDLT: SDLT Refunds for Delayed Property Sales Due to Exceptional Circumstances Explained
- HMRC SDLT: Guide to Claiming SDLT Refund for Overpaid Higher Rates on Additional Properties
- HMRC SDLT: Understanding ‘Main Residence’ for SDLT Higher Rates on Additional Dwellings
Ownership Structures and Personal Circumstances
- HMRC SDLT: Higher Stamp Duty Rates for Joint Property Purchasers and Spouses Explained
- HMRC SDLT: Understanding SDLT Higher Rates for Partnerships and Additional Dwellings
- HMRC SDLT: Understanding SDLT Higher Rates for Inherited Property Interests in Last Three Years
- HMRC SDLT: SDLT Changes: Ignoring Interests in Former Homes Post-Divorce for Higher Rate Calculation
- HMRC SDLT: SDLT Higher Rates: Ownership Rules for Trusts, Children, and Mental Health Cases
- HMRC SDLT: SDLT Higher Rates: Rules for Spouses and Civil Partners Explained
- HMRC SDLT: SDLT Higher Rates: Rules for Companies and Trustees Buying Additional Properties
Examples and Transitional Rules
- HMRC SDLT: Examples of SDLT Higher Rates for Additional Dwellings: Conditions and Scenarios
- HMRC SDLT: Higher Stamp Duty Rates Exemption for Changes to Existing Property Interests
- HMRC SDLT: Guidance on SDLT Rates and Multiple Dwellings Relief Before June 2024
- HMRC SDLT: SDLT Higher Rates: Transitional Rules and Wales Act 2014 Explained
SDLT Manual: Higher Rates – Non-UK Residents (SDLTM09850 – SDLTM09965)
Introduction and General Rules (Surcharge)
- HMRC SDLT: Guide to SDLT Increased Rates for Non-Resident Property Transactions in the UK
- HMRC SDLT: SDLT 2% Surcharge for Non-Resident Property Purchases in England and Northern
- HMRC SDLT: Non-Resident SDLT Surcharge Rules: Commencement, Transitional Rules, and Contract Vari
- HMRC SDLT: SDLT Surcharge Details for Non-Resident Property Transactions and Exemptions
- HMRC SDLT: SDLT Non-Resident Surcharge: Definition and Criteria for Dwelling Transactions
- HMRC SDLT: SDLT Surcharge for Non-Resident Property Transactions from April 2021
- HMRC SDLT: SDLT Temporary Reduced Rates and Non-Resident Surcharge Details and Examples
- HMRC SDLT: Guide on SDLT Surcharge for Non-Resident Property Transactions in the UK
Residency Tests for Individuals
- HMRC SDLT: SDLT Increased Rates for Non-Resident Joint Purchasers: Rules and Exceptions Explained
- HMRC SDLT: SDLT Surcharge Rules for Non-Resident Spouses and Civil Partners Explained
- HMRC SDLT: SDLT Non-Resident Surcharge: UK Residency Rules for Special Cases and Conditions
- HMRC SDLT: SDLT Rules for Non-Residents in Crown Employment and Property Transactions
Residency Tests for Companies, Partnerships, and Trusts
- HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Criteria and Special Rules Explained
- HMRC SDLT: SDLT Non-Resident Surcharge: Company Residency Rules and Transaction Examples Explained
- HMRC SDLT: SDLT Surcharge: Non-Resident Companies and Close Company Conditions Explained
- HMRC SDLT: Understanding Non-UK Control Test for Non-Resident Company Transactions and SDLT Surcharge
- HMRC SDLT: Non-Resident SDLT Rates: Non-UK Control Test for Companies and Partnerships
- HMRC SDLT: SDLT Non-Resident Transactions: Non-UK Control Test and Rights Attribution Explained
- HMRC SDLT: Non-Resident SDLT: Excluded Companies Under Second Residence Condition in FA03 Schedule
- HMRC SDLT: Examples of Non-Resident Company SDLT Surcharge Rules and Conditions
- HMRC SDLT: SDLT Guidance: Non-Resident Transactions for Bare Trusts and Settlements Explained
- HMRC SDLT: SDLT Increased Rates for Non-Resident Co-ownership Authorised Contractual Schemes Explained
Compliance, Refunds, and Special Cases
- HMRC SDLT: SDLT Non-Resident Surcharge: Alternative Property Finance and Residence Tests Explained
- HMRC SDLT: Guidance on SDLT for Non-Resident Transactions: Contract Completion and Substantial Performance
- HMRC SDLT: Guide on SDLT Returns for Non-Residents Becoming UK Residents After Transaction
- HMRC SDLT: SDLT Refunds for Non-Residents Becoming UK Residents: Spouse and Civil Partner Rules
- HMRC SDLT: Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK
SDLT Manual: Leases (SDLTM10000 – SDLTM18060)
Leases: Introduction & Scope (SDLTM10000 – SDLTM10050)
Core Concepts and Scope
- HMRC SDLT: Guide to Lease and Stamp Duty Land Tax Regulations in UK
- HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction, Scope, and Definitions Contents
- HMRC SDLT: SDLT Manual: Lease Concepts in England, Wales, and Northern Ireland
- HMRC SDLT: Stamp Duty Land Tax: Lease Scope and Pre-Implementation Details
- HMRC SDLT: Scope of Stamp Duty Land Tax on Leases and Related Considerations
- HMRC SDLT: Understanding Stamp Duty Land Tax on Leases Post-1 December 2003 Implementation
- HMRC SDLT: Understanding Leases for Stamp Duty Land Tax in England and Northern Ireland
Specific Types and Related Concepts (Timeshare, Agreements, etc.)
- HMRC SDLT: Understanding SDLT Implications for Timeshare Agreements in UK Land Law
- HMRC SDLT: SDLT Implications for Mobile Homes, Caravans, and Houseboats Explained
- HMRC SDLT: Guide on Leases, Agreements, Notional Leases, and Tenancy at Will
- HMRC SDLT: Understanding Agreements for Lease and Their SDLT Implications and Substantial Performance
- HMRC SDLT: Understanding Notional Leases in Stamp Duty Land Tax Legislation
- HMRC SDLT: Understanding Tenancy at Will: Definitions, Legal Implications, and SDLT Exemption
Leases: Consideration (Rent, Premiums) (SDLTM11000 – SDLTM11070)
Rent and Service Charges
- HMRC SDLT: Guide on Rent and Service Inclusions with Examples
- HMRC SDLT: Understanding Rent as Chargeable Consideration for Stamp Duty Land Tax (SDLT)
- HMRC SDLT: Understanding Service Charges and Rent for Stamp Duty Land Tax Calculations
- HMRC SDLT: SDLTM11020: Rent and Services Example 1 Archived, See SDLT11015
- HMRC SDLT: SDLTM11025 – Rent and Services Example 2 Archived, See SDLT11015
- HMRC SDLT: Example 3 on Rent with Services Archived, Now at SDLT11015
- HMRC SDLT: Page Archived: Example 4 on Rent Moved to SDLT11015
Premiums, Deposits, Obligations, and Surrender
- HMRC SDLT: Chargeable Consideration: Premium Payments and Reverse Premiums for Leases
- HMRC SDLT: Understanding SDLT on Lease Premiums and Rent Payments for Tenants and Landlords
- HMRC SDLT: Understanding Reverse Premiums and Their Exemption from Stamp Duty Land Tax
- HMRC SDLT: Understanding SDLT on Tenant Deposits and Loans in Lease Agreements
- HMRC SDLT: Tenant Obligations Excluded from Chargeable Consideration in Lease Agreements Explained
- HMRC SDLT: Understanding Lease Surrender and Regrant Rules for Stamp Duty Land Tax
Leases: Notification (SDLTM12000 – SDLTM12065)
Notification of Lease Grant
- HMRC SDLT: Guide on Lease Grant Notification Process and Requirements
- HMRC SDLT: Guide on Lease Notification Requirements for Stamp Duty Land Tax
- HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
- HMRC SDLT: Page Archived: Lease Grant Example Moved to SDLT12010
- HMRC SDLT: Example 3 of Lease Grant Notification Archived to SDLT12010
- HMRC SDLT: Example 4 Lease Notification Archived, Moved to SDLT12010
- HMRC SDLT: SDLTM12035 Page Archived; Example 5 Moved to SDLT12010
- HMRC SDLT: Example 6 Lease Notification Archived, Now Found in SDLT12010
Notification of Lease Continuation
- HMRC SDLT: Continuation of Lease: Notification and Detailed Information
- HMRC SDLT: Stamp Duty Land Tax Notification for Extended Lease Terms and Tax Implications
- HMRC SDLT: SDLTM12055 Example Archived; Now Found at SDLT12050
- HMRC SDLT: SDLTM12060 Page Archived; Example 2 Moved to SDLTM12050
- HMRC SDLT: Example 3 Moved to SDLT12050; Page Archived
Leases: Calculation of Tax (SDLTM13000 – SDLTM13245)
Calculating Tax on Premiums & Deposits
- HMRC SDLT: Guide on Calculating Stamp Duty Land Tax for Lease Premiums
- HMRC SDLT: Guide to SDLT on Lease Premiums for Residential and Non-Residential Properties
- HMRC SDLT: Lease Premium Page Archived: No Residential and Non-Residential Payment Distinction
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Guide Archived
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 1 Explained
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 2 Archived
- HMRC SDLT: Stamp Duty Land Tax: Lease Premium Calculation Example 3 Page Archived
- HMRC SDLT: Archived: No Distinction Between Residential and Non-Residential Lease Premiums
- HMRC SDLT: Stamp Duty Land Tax: Deposit and Loan Arrangements Calculation Guide
- HMRC SDLT: Stamp Duty Land Tax: Deposit & Loan Arrangements Page Archived
- HMRC SDLT: SDLT Calculation: Deposit & Loan Arrangements Example Archived, See SDLT11055
- HMRC SDLT: Example 2 of SDLT Calculation Archived, Now Found at SDLT11055
- HMRC SDLT: Example 3 on Deposit & Loan Arrangements Moved to SDLT11055
- HMRC SDLT: SDLTM13060 Page Archived: Example 4 Moved to SDLT11055
Calculating Tax on Rent (NPV and Fixed)
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rent and Variable Payments
- HMRC SDLT: Guide to Calculating Stamp Duty Land Tax on Rental Payments
- HMRC SDLT: Guide to Calculating Net Present Value of Rents for SDLT Purposes
- HMRC SDLT: Manual Calculation Example of Net Present Value for Ten-Year Lease Rent
- HMRC SDLT: Calculating SDLT: Apportioning Rent for Leases with Part-Year Terms
- HMRC SDLT: Calculating SDLT for Non-Residential Lease with Partial Year Rent Example
- HMRC SDLT: Guide to Calculating SDLT for Leases with Part-Year Terms: Example 2
- HMRC SDLT: Guide on Calculating SDLT for Rent Based on Net Present Value
- HMRC SDLT: Examples of Stamp Duty Land Tax Calculations for Residential and Non-Residential Leases
- HMRC SDLT: SDLT Calculation Example Moved to SDLT13105, Page Archived
- HMRC SDLT: Example 3 of SDLT Rate Thresholds Archived and Relocated
- HMRC SDLT: Example 4 Moved to SDLT13105; Page Archived
- HMRC SDLT: Example 5 of SDLTM13125 Moved to SDLT13105, Page Archived
- HMRC SDLT: SDLTM13130 Example Moved to SDLT13105; Page Archived
Calculating Tax on Variable/Uncertain Rent (Including Rent Reviews)
- HMRC SDLT: Guide on Calculating SDLT for Leases with Variable or Uncertain Rent
- HMRC SDLT: Archived Page: SDLT Calculation Example on Variable Rent NPV
- HMRC SDLT: Example 2 of SDLT Calculation: Variable Rent NPV – Archived Page
- HMRC SDLT: Guide on Calculating SDLT for Variable, Uncertain, or Contingent Rent
- HMRC SDLT: Reviewing SDLT Calculations for Leases with Variable or Uncertain Rent
- HMRC SDLT: Guide to SDLT Calculation for Leases with Variable or Uncertain Rent
- HMRC SDLT: Understanding SDLT Implications for Variable Rent and Five-Year Lease Reviews
- HMRC SDLT: Example of Five-Year Rent Reviews for SDLT Calculation Moved
- HMRC SDLT: Example of SDLT Calculation for Variable Rent with Five-Year Reviews
- HMRC SDLT: Example of SDLT Calculation for Lease with Five-Year Rent Review
- HMRC SDLT: Guidance on SDLT Calculations for Leases with Variable or Uncertain Rent
- HMRC SDLT: Understanding SDLT Calculations for Index-Linked Rent and RPI Adjustments
- HMRC SDLT: Understanding SDLT Calculation for Variable Rent and Royalty Payments on Land Use
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Five Years
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Adjustments
- HMRC SDLT: Example of SDLT Calculation for Lease with Variable Rent Over Ten Years
- HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Rent Increases
- HMRC SDLT: Example 5: Calculating Stamp Duty on Lease with Variable Rent Increases
- HMRC SDLT: Calculating Stamp Duty on Variable Rent: Example with Revised Estimates and NPV Adjustments
- HMRC SDLT: Stamp Duty Calculation for Leases with Variable Rent and Market Rent Revision
- HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example and Requirements
- HMRC SDLT: Stamp Duty Calculation for Lease with Variable Rent: Example Explained
- HMRC SDLT: Example of Stamp Duty Calculation for Lease with Variable Turnover-Based Rent
Leases: Term & Variations (SDLTM14000 – SDLTM15045)
Lease Terms (Fixed and Indefinite)
- HMRC SDLT: Guide on Fixed Term Leases: Definitions and Examples
- HMRC SDLT: Understanding Fixed Term Leases for SDLT: Definitions, Rules, and Case Law
- HMRC SDLT: Understanding Lease Terms: Fixed Term Examples and Effective Date Calculations
- HMRC SDLT: Understanding Lease Terms: Fixed Term Example with Break Clause and Tax Implications
- HMRC SDLT: Lease Term Example: 25-Year Fixed Term with Renewal Clause Explained
- HMRC SDLT: Understanding Leases for an Indefinite Term: Definition and Initial Treatment
- HMRC SDLT: Understanding SDLT: Leases for Indefinite Term and Tax Implications Explained
- HMRC SDLT: SDLT Treatment for Leases with Indefinite Terms: Initial One-Year Fixed Term
Lease Continuation, Extension, and Renewal
- HMRC SDLT: Leases Continuing After Fixed Term: Guidelines and Example
- HMRC SDLT: Guide on SDLT Implications for Leases Continuing Beyond Fixed Terms
- HMRC SDLT: Lease Extension Example: SDLT Implications for Continuing Non-Residential Lease Beyond Fixed Term
- HMRC SDLT: Treatment of Continuing Indefinite Term Leases: Guidelines and Example
- HMRC SDLT: Indefinite Term Leases: SDLT Treatment and Notification Requirements Explained
- HMRC SDLT: Example of Tax Treatment for Continuing Indefinite Term Leases
- HMRC SDLT: Understanding SDLT Implications for Lease Breaks, Forfeitures, and Renewal Options
- HMRC SDLT: Guide on Lease Extensions and Stamp Duty Land Tax Implications
- HMRC SDLT: Archived Page: SDLTM14100 – Lease Holding Over Information
- HMRC SDLT: Backdated Lease Rules: SDLT Treatment and Overlap Relief Explained
- HMRC SDLT: Guide to Extending Lease Terms: Reversionary Leases, Surrender and Regrant
Lease Variations (Rent and Term)
- HMRC SDLT: Guide on Lease Variations: Rent Changes and Term Reductions
- HMRC SDLT: Guide on Lease Variations: Rent Increase and Stamp Duty Land Tax Implications
- HMRC SDLT: Guide on Lease Variations to Reduce Rent Payments
- HMRC SDLT: Lease Variation: Rent Reduction and Tax Implications for Tenants Explained
- HMRC SDLT: Variation of Leases: Rent Reduction Example Archived and Moved to SDLT 15020
- HMRC SDLT: SDLTM15030: Example 2 Archived, Now Found at SDLT 15020
- HMRC SDLT: Guide on Lease Term Reduction with Examples and Instructions
- HMRC SDLT: Lease Term Reduction: Acquisition of Chargeable Interest by Lessor Explained
- HMRC SDLT: Lease Term Reduced with Compensation: Landlord’s Tax and Transaction Obligations
Leases: Reliefs & Misc. (SDLTM16000 – SDLTM17120)
- HMRC SDLT: Reliefs and Exemptions: Overlap Relief and Sale-Leaseback Arrangements
- HMRC SDLT: Guide on Lease Agreements and Notices: Performance, Withdrawal, and Assignments
Reliefs (Overlap and Sale-Leaseback)
- HMRC SDLT: Guide on Overlap Relief for Rent in Further Lease Cases
- HMRC SDLT: Guide to Overlap Relief for Stamp Duty Land Tax on Leases
- HMRC SDLT: Understanding Overlap Relief and Rent Calculations for Lease Agreements
- HMRC SDLT: Example of Overlap Relief Calculation for Lease with SDLT Details
- HMRC SDLT: Overlap Relief Example: Calculating SDLT for Lease Surrender and Renewal
- HMRC SDLT: Example of Overlap Relief Calculation for Lease Agreements with Different Terms
- HMRC SDLT: Example of Overlap Relief Calculation for Lease with Overlapping Rent Periods
- HMRC SDLT: Example 5: Overlap Relief Calculation for Lease Surrender and Renewal
- HMRC SDLT: Guide on Stamp Duty Land Tax for Sale and Leaseback Arrangements
- HMRC SDLT: Sale and Leaseback Arrangements: Example Archived, See SDLT16040
- HMRC SDLT: Sale and Leaseback Arrangements: Example Added to SDLT16040 Page Archived
- HMRC SDLT: Example Added to SDLT16040: Sale and Leaseback Arrangements Explained
Substantial Performance and Break Notices
- HMRC SDLT: Guide on Substantial Performance in Lease Agreements with Examples
- HMRC SDLT: Understanding Stamp Duty Land Tax on Substantial Performance of Lease Agreements
- HMRC SDLT: Example of SDLT on Substantial Performance of Non-Residential Lease Agreement
- HMRC SDLT: Non-Residential Lease Agreement: Substantial Performance and SDLT Implications Explained
- HMRC SDLT: Withdrawal of Break Notice: Lease Continues for SDLT Purposes
Linked, Reversionary, and Assigned Leases
- HMRC SDLT: Guide on Linked Leases: Calculations, Examples, and Pre-implementation Details
- HMRC SDLT: Overview of Linked Leases and Stamp Duty Land Tax Treatment
- HMRC SDLT: Guide on Calculating SDLT for Successive Linked Leases Under FA03/SCH17
- HMRC SDLT: Stamp Duty Land Tax Calculation for Successive 3-Year Leases Example
- HMRC SDLT: Guide on Calculating SDLT for Linked Leases with Modified Rules
- HMRC SDLT: Example of Tax Calculation for Linked Leases on House and Garage
- HMRC SDLT: Understanding Linked Leases and Stamp Duty Land Tax for Pre-2003 Agreements
- HMRC SDLT: Example of Tax Calculation for Linked Non-Residential Leases Pre-SDLT Implementation
- HMRC SDLT: Guide on Granting a Reversionary Lease: Key Provisions and Procedures
- HMRC SDLT: Understanding Stamp Duty on Reversionary Leases: Effective Dates and Tax Implications
- HMRC SDLT: Grant of Reversionary Lease Example – Page Archived and Moved
- HMRC SDLT: Understanding Surrender and Regrant of Leases: Legal Implications and Conditions
- HMRC SDLT: Lease Assignments: Treated as New Lease – SDLTM17085 Guidance
- HMRC SDLT: Lease Assignments: New Lease Treatment and Stamp Duty Land Tax Implications
- HMRC SDLT: Lease Assignments: New Lease Examples – Page Archived, See SDLT 17095
- HMRC SDLT: Page Archived: Lease Assignment Example Moved to SDLT 17090
Other Provisions (Rent Payable Before Grant)
- HMRC SDLT: Guide on Rent Payable Before Grant with Examples and Provisions
- HMRC SDLT: Understanding Rent Payable Before Lease Grant and SDLT Implications
- HMRC SDLT: Examples of Rent Payable Before Lease Grant and Tax Implications
- HMRC SDLT: SDLTM17120 Archived: Example 2 Moved to SDLT 17115
Leases: Scotland (Archived) (SDLTM17600 – SDLTM18060)
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: Stamp Duty Land Tax on Leases: Introduction and Scope Overview
- HMRC SDLT: Stamp Duty Land Tax on Leases: Overview and Scottish Tax Update
- HMRC SDLT: Stamp Duty Land Tax on Leases: Pre-2015 Scottish Transactions
- HMRC SDLT: SDLTM17630 Introduction: Definitions and Contents Overview
- HMRC SDLT: Leases Definitions: SDLT No Longer Applies to Scottish Land Transactions
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: Notional Leases Overview: SDLT Changes and Scottish Land Tax Update
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: SDLTM18005: Understanding Chargeable Consideration and Rent Details
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: SDLT No Longer Applies to Scottish Land Transactions from April 2015
- HMRC SDLT: SDLTM18040: Understanding ‘Premium’ Payments in Chargeable Consideration
- HMRC SDLT: Premium Payments for Lease: SDLT Changes for Scottish Land Transactions
- HMRC SDLT: Reverse Premiums in Leases: SDLT Changes for Scottish Land Transactions
- HMRC SDLT: SDLT No Longer Applies in Scotland; Now Land and Buildings Transaction Tax
- HMRC SDLT: Tenant’s Obligations in Chargeable Consideration: SDLT Changes in Scotland
