Stamp Taxes - news

Welcome to the Stamp Taxes news page where we keep you updated on current issues affecting Stamp Duty Land Tax (SDLT), Stamp Duty Reserve Tax (SDRT) and Stamp Duty.

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April 2013

12 April 2013

Stamp Taxes Bulletin 1/2013 (PDF 33K)
Latest Stamp Taxes Bulletin, providing updates and topical information

March 2013

21 March 2013

Budget 2013: Stamp Taxes Measures
The Chancellor of the Exchequer announced the following Stamp Taxes measures in his Budget on 20 March 2013.

20 March 2013

Disadvantaged Aread Relief will be abolished
Disadvantaged Areas Relief will be abolished for transactions with an effective date on or after 6 April 2013. All claims to this relief must be made on or before 5 May 2014.

18 March 2013

The Building Society (Core Capital Deferred Shares) Regulations 2013 (Opens new window)
These regulations make changes to ensure that building societies core tier one deferred share capital is taxed in the same way as ordinary share capital.

February 2013

28 February 2013

Pre-return banding checks
HM Revenue & Customs has published guidance about applying for help to check property and valuation details for the Annual Residential Property Tax.

1 February

Authorised Contractual (tax transparent) funds (Opens new window)
HM Treasury and HM Revenue & Customs have published updated information and regulations

December

11 December 2012

Property Taxation - Finance Bill 2013: draft clauses for consultation
Read more information about the draft clauses on the new Annual Residential Property Tax and changes to Stamp Duty Land Tax rules.

October

24 October 2012

Disclosure of Tax Avoidance Schemes (DOTAS) - Updated Guidance
Updated guidance is published to cover changes to the disclosure requirements for Stamp Duty Land Tax, which come into force on 1 November 2012, and as a consequence of the consolidation of Regulations (SI 2012/1836 and SI 2012/1868).

July 2012

31 July 2012

Contractual schemes for collective investment - draft legislation
HM Revenue & Customs (HMRC) has published draft tax regulations for technical comment following the consultation on contractual schemes for collective investment which was issued in January 2012.

17 July 2012

Statutory Instrument: SI 2012/1667 and Explanatory Note (Opens new window)
The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012.

Stamp Duty Land Tax - Transfer of Rights consultation
HMRC is consulting on broad options to address Stamp Duty Land Tax avoidance using 'transfer of rights' (often known as 'subsale') rules.

Draft legislation changing the rules on SDLT Disclosure of Tax Avoidance Schemes
Changes to the Stamp Duty Land Tax (SDLT) Disclosure of Tax Avoidance Schemes (DOTAS) regime. HMRC has published two sets of draft regulations for comment on their technical effectiveness and accuracy.

2 July 2012

New guidance notes for completing SDLT forms now available
If you file your SDLT return on paper you'll need to use the new version of the SDLT guidance notes which are now available.

June 2012

26 June

Stamp Taxes Bulletin 2/2012
The Stamp Taxes Bulletin 2/2012 has now been published under Technical Guidance.

18 June

New SDLT6 guidance notes will be released on 2 July 2012
HM Revenue & Customs will release new SDLT6 guidance notes for customers who file their SDLT return on paper to use from 2 July 2012.

May 2012

14 May

Stamp Duty: change to the stock transfer form - update
A new certificate has been added to the reverse of the stock transfer form, to be completed when a share transfer is 'otherwise' exempt from stamp duty or no chargeable consideration is given for the transfer.

2 May

Stamp Taxes, Devolved taxation in Scotland
The Scotland Act received Royal Assent and provides the Scottish Government with new powers to raise tax on land transactions. (see FAQs)

April 2012

27 April

SDRT - HSBC Holdings PLC and the Bank of New York Mellon Corporation v HMRC decision (PDF 64K)
HM Revenue & Customs has considered the decision in detail and decided not to seek permission to appeal against it.

26 April

Clarification of the operative date for the 15 per cent higher SDLT rate
The Tax Information and Impact Note contain a small error regarding the operative date for the measure.

March 2012

27 March

Stamp Duty - change to the stock transfer form
A new certificate has been added to the reverse of the stock transfer form, to be completed when a share transfer is 'otherwise' exempt from stamp duty or no chargeable consideration is given for the transfer.

23 March

SDRT - HSBC Holdings PLC and the Bank of New York Mellon Corporation v HMRC decision
Following a hearing in June 2011, a decision has been published by the First Tier Tax Tribunal in the above case.

SDLT - Budget 2012, new rates of SDLT for residential property transactions
In the Budget on 21 March 2012 the Chancellor announced new rates of SDLT (Stamp Duty Land Tax) for residential property transactions where the chargeable consideration exceeds £2 million.

Previous news items are on the National Archives website (Opens new window)