These notes provide general guidance for practitioners and purchasers completing their land transaction returns and covers most types transaction.
You can also use these notes whether you're filing online or using a paper return.
The notes are not a complete or comprehensive account of Stamp Duty Land Tax law or practice.
In this electronic version of the SDLT6, there are links to specific paragraphs of the Stamp Duty Land Tax Manual that provide more detailed information.
More detailed guidance can be found in the Stamp Duty Land Tax Manual.
