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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February 2010

1 February 2010

Stamp Duty Land Tax Manual - latest update to guidance
We have updated the guidance in the SDLT Manual about compliance - see amendment dated 29 January 2010.

January 2010

18 January 2010

Stamp Duty Land Tax Manual - update to guidance
The shared ownership guidance in the SDLT manual has been updated.

15 January 2010

Stamp Duty Reserve Tax (SDRT): Claims for refund following the decision of the European Court of Justice in HSBC and Vidacos Nominees Ltd v HMRC (PDF 30K)
Advice on how to claim repayments of SDRT in certain circumstances.

6 January 2010

Consultation on new draft legislation (PDF 220K)
A new technical note has been published outlining draft proposals on changes to SDLT relief when a mistake is made on a return. The consulation period will close on 3 March 2010.

December 2009

14 December 2009

Stamp Taxes Bulletin - November 2009
The Stamp Taxes Bulletin - November 2009 has now been published in Technical Guidance.

Stamp Duty and Stamp Duty Reserve Tax: anti-avoidance - transfers of securities to depositary receipt systems and clearance services (PDF 28K)
The Chancellor has announced that provision for transfers of securities to depositary receipt systems will be introduced in Finance Bill 2010.

SDLT threshold
The Chancellor also confirmed that the SDLT threshold for purchases of residential property will revert to £125,000 from 1 January 2010.

Disclosure of tax avoidance schemes :Stamp Duty Land Tax (PDF 40K)
New regulations will be introduced in 2010 to require the disclosure of certain Stamp Duty Land Tax avoidance schemes.

November 2009

18 November 2009

Stamp Duty Land Tax Manual - Updates to Guidance
The update includes previous guidance mentioned in Stamp Taxes Bulletin - June 2009.

October 2009

29 October 2009

Making our website easier to use
Today we have published new Stamp Duty and Stamp Duty Reserve Tax pages on our website. The new pages have been added to the Stamp Taxes section published in March 2009.

21 October 2009

Stamp Duty and Stamp Duty Reserve Tax (SDRT): Investment exchanges and clearing houses; Regulations made under Sections 116 and 117 Finance Act 1991
Clarification on the transactions eligible for 'clearing' relief from Stamp Duty or Stamp Duty Reserve Tax under existing Investment Exchange and Clearing House regulations.

1 October 2009

Stamp Duty and Stamp Duty Reserve Tax - Transfers between clearance services and depositary receipt systems
Ministerial announcement following today's European Court ruling affecting transfers between clearance services and depositary receipt systems.

September 2009

22 September 2009

New Scottish Lease Chapter
The New Scottish Lease Chapter of the Stamp Duty Land Tax Manual is now on the website. Please note there are also updates to the England, Wales and Northern Ireland section of the Lease Chapter.

7 September 2009

Stamp Duty: Company Purchase of Own Shares held on an Overseas Branch Register
HMRC now considers that a company's purchase of its own shares held on an overseas branch register is relieved from Stamp Duty by Section 133 Companies Act 2006 (formerly paragraph 8 of Schedule 14 of the Companies Act 1985).

August 2009

14 August 2009

Stamp Duty and Stamp Duty Reserve Tax - Stock lending and repurchases in cases of insolvency
What to do when one of the parties to a stock lending or sale and repurchase arrangement becomes insolvent before the arrangement is completed.

13 August 2009

Statutory Instruments relating to Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax 2009
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations along with Statutory Instruments for use of information contained in SDLT returns, have been published.

5 August 2009

Unitary authorities - codes to be used
The online version of SDLT guidance notes has been updated to advise of new unitary authorities and the authority codes to be used.

July 2009

14 July 2009

SDRT Newsletter Issue No 10
SDRT Customer Newsletter No 10, covering updated guidance on collective investment schemes, is now available.

7 July 2009

Stamp Duty Land Tax Bulletin - June 2009
The first SDLT Bulletin which replaces Technical and Practitioners newsletters has now been published in Technical Guidance.

June 2009

25 June 2009

Stamp Taxes scheduled maintenance 17.00 Friday 26 June - 06.00 Saturday 27 June
Due to essential maintenance this service will be unavailable to users of our software. In addition, commercial software users will be effected from 18.00 on 26 June.

10 June 2009

Problems with Stamp Duty Land Tax Penalty Notices
Issues have arisen with the new Penalty Notes guidance that is issued with both the SDLT12 and SDLT12a forms. The current guidance indicates that a penalty can be appealed within 30 days of the receipt of the notice.

4 June 2009

Stamp Taxes scheduled maintenance 14.00 5 June - 07.00 8 June
Due to essential maintenance this service will be subject to delays regarding response messages.

April 2009

7 April 2009

Change of HMRC bank account details
The account details for Stamp Duty Land Tax will be changing on 6 April 2009, with Stamp Duty and Stamp Duty Reserve Tax changing at a later date.

2 April 2009

Stamp Taxes scheduled maintenance 6.00 am Friday 3 April - 6.00 am Monday 6 April
Due to essential maintenance this service will be unavailable to users of our software or Tax Tools (calculators).

March 2009

3 March 2009

Statutory Instruments relating to Stamp Duty and Stamp Duty Reserve Tax 2009
SI 0194 and SI 0035 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations have recently been published.

Legislation and guidance - SDLT Manual - Updates
Recent amendments to the SDLT Manual made on 11 February 2009 are now available.

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