280. Stamp duty land tax (SDLT).

Stamp duty land tax (SDLT)1 is a tax on land transactions, that is any acquisition of a chargeable interest2. The tax is chargeable whether or not there is any instrument affecting the transaction, and if there is such an instrument, whether or not it is executed in England and Wales or Northern Ireland, and whether or not any party to the transaction is present, or resident, there3. The purchaser is responsible for the payment and the submission of the self-assessment land transaction return form to Her Majesty's Revenue and Customs4 within 30 days of the date on which the