Stamp duty land tax

Featured guidance
Stamp duty land tax guidance:

The higher rate of stamp duty land tax (SDLT) for high-value residential property (the 15% rate) was introduced as part of a package of measures aimed at making it less...

Practice Note

The higher rates of stamp duty land tax (SDLT) apply to: • purchases of certain additional residential properties by individuals, and • purchases of residential...

Practice Note

[To be printed on headed notepaper of applicant including full contact details] HMRC SDLT Deferment Applications [[insert relevant HMRC address]] United Kingdom Dear...

Precedents

Exemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for SDLT purposes at the effective date (generally,...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT). The procedural aspects of the DOTAS...

Practice Note

Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is central to the...

Practice Note

FORTHCOMING CHANGE relating to non-residents buying residential property: Following an announcement at Budget 2018, the government has consulted on introducing an SDLT...

Practice Note

This Practice Note gives details of stamp duty land tax (SDLT) anti-avoidance rules and SDLT reliefs which apply specifically to transactions of partnerships. This...

Practice Note

This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for SDLT purposes and...

Practice Note

This Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred from a partnership to a partner or person...

Practice Note

This Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred to a partnership from one or more partners or...

Practice Note

This Practice Note sets out the specific stamp duty land tax (SDLT) rules which apply to property investment partnerships (PIPs). It explains the meaning of the term and...

Practice Note

This Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax (SDLT) payable on a chargeable transaction. For...

Practice Note

The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the transaction. This...

Practice Note

Definitions HMRC Her Majesty’s Revenue and Customs Lease the lease of the Property dated [insert date] and made between [insert parties] SDLT stamp duty land tax as...

Precedents

Definitions Deferred SDLT has the meaning as set out in clause [insert number] HMRC Her Majesty’s Revenue and Customs SDLT stamp duty land tax as provided in Part 4 of...

Precedents

Generally, subject to exemptions or reliefs, an acquisition of a chargeable interest in land (a land transaction), which includes the grant of a leasehold interest, is...

Practice Note

A musharaka is a form of Islamic financing that operates as a form of shared ownership arrangement. It can be used as a Shari’a-compliant alternative to acquiring land...

Practice Note

This Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the sanctions that may be imposed by HMRC in various circumstances...

Practice Note

This Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease transactions: • grant of a lease • linked leases •...

Practice Note

Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that date, land and...

Practice Note

Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are available to reduce or...

Practice Note

The stamp duty land tax (SDLT) rules that apply when a tenant holds over a lease are complex. The rules have been amended since SDLT was first introduced and different...

Practice Note

An exemption from stamp duty land tax (SDLT) can be claimed where an interest in land is acquired (a land transaction) by one body corporate (referred to as the purchaser...

Practice Note

Multiple dwellings relief (MDR) applies to certain transactions that involve an acquisition of at least two dwellings or an acquisition of one dwelling that is linked to...

Practice Note

This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the definition of a land...

Practice Note

This Practice Note looks at the way that options and pre-emption agreements over UK land are treated for stamp duty land tax (SDLT) purposes. Options typically arise in...

Practice Note

It was established under the stamp duty rules that relief should be available to a person who has contracted to buy an interest in land but contracts to sell or assign...

Practice Note

Generally, subject to exemptions or reliefs, an acquisition of a chargeable interest in land (a land transaction), which includes the grant of a leasehold interest, is...

Practice Note

Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are available to reduce or...

Practice Note