SDLTM07600 - Scope: When is stamp duty land tax chargeable

Effective date of a transaction FA03/S119

The effective date of a transaction determines when liability to stamp duty land tax arises.

It also determines when the reporting obligations arise.

The general rule is that, except as otherwise provided, the effective date of a land transaction is when that land transaction is completed.

There are important exceptions to the general rule and these can be found in the following guidance.