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.
Updates to this Guidance | Search this Manual
| 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 |
| SDLTM70000 | Compliance - stamp duty land tax enquiry powers and how enquiries are conducted |
