Technical guidance
On this page you can find links to technical guidance to help you deal with stamp taxes transactions.
On this page:
Stamp taxes
- Finance Act (No.2) 2005
- Finance Act 2005
- Finance Act 2004
- Finance Act 2003
- Statutory Instruments
- Codes of Practice - includes COP10
- Pension scheme mergers - Stamp Duty, SDRT and SDLT
- Civil partnerships
- Summary of Budget 2008 measures affecting Stamp Taxes
SDLT
- Calculating VAT on leases from 1 December 2008
- Commercial sukuk
- Draft guidance on the treatment of partnerships under SDLT
- Grant / assignment of a lease: Guidance notes to assist the completion of the SDLT 1 Land Transaction Return
- Group relief - paragraph 4ZA of schedule 7 FA 2003
- Guidance note on the Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 (Statutory Instrument 2008 No. 710)
- HMRC's Anti Avoidance Group - includes guidance on 'Disclosure of SDLT schemes'
- Practitioners newsletters
- Shared ownership leases guidance on completion of the SDLT1
- Schedules for under/sub leases and guidance for completion
- SDLT: Relief for new zero carbon houses
- Stamp Taxes Bulletin - June 2009
- Technical news
Stamp Duty and SDRT
- Acquisitions: reliefs from Stamp Duty – shares acquired by non UK Companies announced 22nd July 2005 (PDF 21K)
- Bearer Instruments: Updated versions of Stamps BI.1 & BI.2 forms that are required to be completed and forwarded to Stamp Taxes, Birmingham in respect of denoting and stamping Bearer Instruments are now available
- Changes to stamp duty and stamp duty reserve tax intermediary and stock lending relief legislation, which takes effect from I November 2007 (PDF 70K)
- Stamp Duty and Stamp Duty Reserve Tax Intermediary and Stock Lending Reliefs – FA 2007. Transaction reporting to a Multilateral Trading Facility, Recognised Foreign Exchange or Recognised Foreign Options Exchange
- Stamp Duty and Stamp Duty Reserve Tax : stock lending and repurchases in cases of insolvency - FA 2009 provides relief where one of the parties to a stock lending or sale and repurchase arrangement becomes insolvent before the arrangement is completed
- Stamp Duty Reserve Tax (SDRT) - Customer Newsletters
