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SDLTM00010 | Introduction to Stamp Duty Land Tax (SDLT): Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. .

From 1 April 2018 SDLT no longer applies to land transactions in Wales. These are subject to Land Transaction Tax (LTT) instead. LTT is operated by the Welsh Revenue Authority.

You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LBTT and LTT, read cross-border and transitional guidance.

Contents7 entries

  1. SDLTM00020Introduction to Stamp Duty Land Tax (SDLT): Nature of guidance and contact details
  2. SDLTM00030Introduction to Stamp Duty Land Tax (SDLT): Background
  3. SDLTM00040Introduction to Stamp Duty Land Tax (SDLT): The tax - FA03/S42
  4. SDLTM00050Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
  5. SDLTM00060Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85
  6. SDLTM00070Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
  7. SDLTM00055Introduction to Stamp Duty Land Tax (SDLT): Temporary reduced rates