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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 guidance
• SDLT
• Stamp Duty and SDRT

Stamp taxes guidance

• Stamp Taxes Bulletin - 2/2012 (PDF 144K)
• Stamp Taxes Bulletin - 1/2013 (PDF 33K)

SDLT

• Exchanges
• HMRC's Anti Avoidance Group - includes guidance on 'Disclosure of SDLT schemes'
• Section 75A Finance Act 2003
• Schedules for under/sub leases and guidance for completion
• SDLT: Multiple purchases of residential properties, student accommodation FA03/SCH6B
• SDLT and Stamp Duty: The Effect of Partnerships for Group Relief Purposes
• SDLT on residential transactions where chargeable consideration exceeds £1 million
• Treatment of VAT changes when calculating net present value of rent

Stamp Duty and SDRT

• Claims for refund following the decision of the European Court of Justice HSBC Holdings and Vidacos Nominees Ltd v HMRC (PDF 29K)
• Company purchase of own shares held on an overseas branch register
• Changes to Stamp Duty and Stamp Duty Reserve Tax intermediary and stock lending relief legislation, which takes effect from 1 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
• Stamp Duty intra-group relief
• Stamp Taxes Group Litigation Order

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