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You are here: Stamp Taxes

Technical guidance

  • Shared Ownership Leases guidance on completion of the SDLT1
  • Grant / Assignment of a Lease: Guidance Notes to Assist the Completion of the SDLT 1 Land Transaction Return
  • Schedules for under/sub leases & guidance for completion
  • Civil Partnerships
  • Commercial Sukuk
  • Draft Guidance on the treatment of partnerships under SDLT
  • Finance Act (No.2) 2005
  • Finance Act 2005
  • Finance Act 2004
  • Finance Act 2003
  • Statutory Instruments
  • Compliance under SDLT
  • Codes of Practice - Includes COP10
  • Tax Bulletin 70 - includes important information for Practitioners on 'Group Relief'
  • Pension Scheme Mergers - Stamp Duty, SDRT and SDLT
  • HMRC's Anti Avoidance Group - includes guidance on 'Disclosure of SDLT Schemes'
  • SDLT: Relief for new zero carbon houses
  • Guidance Note on the Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 (Statutory Instrument 2008 No. 710)
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