Index SDLTM - Stamp Duty Land Tax Manual: main contents

Please note that further Stamp Duty Land Tax guidance is now available in the latest Stamp Taxes Bulletin which can be found in Technical Guidance. The SDLT Manual will be updated to incorporate guidance contained in the Bulletin, subject to any amendments made as a result of feedback received.

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SDLTM00010 Introduction to Stamp Duty Land Tax
SDLTM00200 Scope - what’s chargeable, who’s chargeable, how much is chargeable and when is it chargeable?
SDLTM10000 Leases
SDLTM20000 Reliefs & exemptions
SDLTM30000 Application - how HM Revenue & Customs intends to apply stamp duty land tax legislation
SDLTM49000 Commencement and transitional provisions
SDLTM50000 Procedure - how and when to notify a land transaction
SDLTM60000 Processing - what forms to use to notify a land transaction
SDLTM80000 Compliance and Stamp Duty Land Tax