Warning: All information accessed from this page is relevant to 'Stamp Duty prior to 1 December 2003' and was last updated in 2001.
Any references in the manuals to either 'appeals' or 'commissioners', apply to the system in place before the introduction of the new appeals process on 1 April 2009. For guidance on how to appeal against a decision made after 1 April 2009 read the guide 'Appeals and tribunals - an overview for agents and advisers'.
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Stamp Duty applies to a conveyance, transfer or a lease of land where the instrument was executed prior to 1 December 2003. For instruments executed on or after 1 December 2003, Stamp Duty applies only to transfers of stock and marketable securities, and to certain transfers of interest in partnerships.
If you are in any doubt as to whether Stamp Duty applies to a particular transaction please, contact the Stamp Office Helpline.
Land transactions which become effective on or after 1 December 2003 are subject to Stamp Duty Land Tax (SDLT). See the Stamp Duty Land Tax manual.