SDLTM00010 - Introduction to Stamp Duty Land Tax (SDLT): Contents

From 1 April 2015 SDLT no longer applies to land transactions in Scotland.  These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the .  .

From 1 April 2018 SDLT no longer applies to land transactions in Wales.  These are subject to Land Transaction Tax (LTT) instead.  LTT is operated by the .

You won바카라 사이트™t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LBTT and LTT, read cross-border and transitional guidance.

  1. SDLTM00020
    Nature of guidance and contact details
  2. SDLTM00030
    Background
  3. SDLTM00040
    The tax - FA03/S42
  4. SDLTM00050
    Rates of tax - FA03/S55
  5. SDLTM00060
    Liability to tax - FA03/S85
  6. SDLTM00070
    Payment of tax - FA03/S86