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Official guidance
Stamp Duty Land Tax Manual

SDLTM00210 · Scope: what is chargeable

  • SDLTM00260 · Land transactions: What is a land transaction FA03/S43(1)
  • SDLTM00270 · Land transactions: Meaning of acquisition FA03/S43
  • SDLTM00280 · Land transactions: Meaning of chargeable interest FA03/S48
  • SDLTM00285 · Land transactions: The Commonhold and Leasehold Reform Act 2002
  • SDLTM00290 · Land transactions: Main subject matter FA03/S43(6)
  • SDLTM00300 · Land transactions: Method of acquisition unimportant FA03/S43(2)
  • SDLTM00305 · Land transactions: Deeds of rectification
  • SDLTM00310 · Land transactions: Notifiable transactions FA03/S77 & S77A
  • SDLTM00310A · Land transactions: Notifiable transactions FA03/S77: examples
  • SDLTM00320 · Land transactions: Exempt interests FA03/S48(2)
  • SDLTM00330 · Land transactions: Is notification required?
  • SDLTM00330A · Land transactions: is notification required? examples
  • SDLTM00360 · Land transactions: Residential and non-residential – relevant land
  • SDLTM00365 · Land transactions: residential and non-residential property: definitions
  • SDLTM00365A · Land transactions: Residential Property – Definitions (2)
  • SDLTM00372 · Land transactions: Residential Property– Dwellings
  • SDLTM00375 · Land transactions: residential property - special types of accommodation
  • SDLTM00377 · Land transactions: residential property: treatment of student accommodation
  • SDLTM00377A · Land transactions: residential property: the treatment of student accommodation (examples)
  • SDLTM00380 · Land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling
  • SDLTM00385 · Land transactions: Residential Property – Not suitable for use as a dwelling
  • SDLTM00390 · Land transactions: Residential Property– Dwellings (Further Considerations)
  • SDLTM00395 · Land transactions: Residential Property– Dwellings (Further Considerations (2))
  • SDLTM00400 · Land transactions: Residential Property– Dwellings (Constructed or Adapted)
  • SDLTM00410 · Land transactions: Residential Property–How many Dwellings?
  • SDLTM00415 · Land transactions: Residential Property–How many Dwellings? Forming a Balanced Judgement
  • SDLTM00420 · Land transactions: Residential Property– How many Dwellings? – Physical Configuration
  • SDLTM00425 · Land transactions: Residential Property– How many Dwellings? – Physical Configuration (2)
  • SDLTM00430 · Land transactions: Residential Property– How many Dwellings? – Control of utilities and Other Factors
  • SDLTM00440 · Land transactions: garden or grounds - definitions
  • SDLTM00445 · Land transactions: garden or grounds - when to consider the status of land
  • SDLTM00450 · Land transactions: garden or grounds - historic and future use
  • SDLTM00455 · Land transactions: garden or grounds – further factors to consider – forming a balanced judgement
  • SDLTM00460 · Land transactions: garden or grounds – use
  • SDLTM00465 · Land transactions: garden or grounds – layout of land and outbuildings
  • SDLTM00470 · Land transactions: garden or grounds – geographical factors
  • SDLTM00475 · Land transactions: garden or grounds – legal factors and constraints
  • SDLTM00480 · Land transactions: garden or grounds – interaction with Capital Gains Tax
  • SDLTM00510 · Exempt transactions: general FA03/S49(1)
  • SDLTM00520 · Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
  • SDLTM00530 · Exempt transactions: Gifts of property FA03/SCH3/PARA1
  • SDLTM00540 · Exempt transactions: Registered social landlords FA03/SCH3/PARA2
  • SDLTM00550 · Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
  • SDLTM00560 · Exempt transactions: Following death FA03/SCH3/PARA4
  • SDLTM00570 · Assents and appropriations by personal representatives FA03/SCH3/PARA3A
  • SDLTM00860 · Contract and conveyance: General FA03/S44
  • SDLTM00870 · Contract and conveyance: Definitions FA03/S44
  • SDLTM00880 · Contract and conveyance: Conditional contracts
  • SDLTM00890 · Contract and conveyance: Contract and later conveyance
  • SDLTM00900 · Contract and conveyance: Contract later rescinded or annulled
  • SDLTM01060 · Pre-Completion Transactions FA03/SCH2A
  • SDLTM01300 · Options and rights of pre-emption FA03/S46
  • SDLTM01410 · Exchanges FA03/S47 and FA03/SCH4/PARA5
  • SDLTM00370 · Land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6
  • SDLTM01070 · Transfer of rights: Charge on the ultimate purchaser FA03/S45
  • SDLTM01080 · Transfer of rights: Impact on original contract FA03/S45
  • SDLTM01090 · Transfer of rights: Substantial performance of original contract: Examples
  • SDLTM01100 · Transfer of rights: Series of transfers
  • SDLTM01110 · Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
  • SDLTM01120 · Transfer of rights: Definitions FA03/S45(7)
  1. Scope
  2. Scope: what is chargeable: contents

SDLTM00210 | Scope: what is chargeable: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents60 entries

  1. SDLTM00260Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
  2. SDLTM00270Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43
  3. SDLTM00280Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
  4. SDLTM00285Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
  5. SDLTM00290Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
  6. SDLTM00300Scope: What is chargeable: Land transactions: Method of acquisition unimportant FA03/S43(2)
  7. SDLTM00305Scope: What is chargeable: Land transactions: Deeds of rectification
  8. SDLTM00310Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A
  9. SDLTM00310AScope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
  10. SDLTM00320Scope: What is chargeable: Land transactions: Exempt interests FA03/S48(2)
  11. SDLTM00330Scope: What is chargeable: Land transactions: Is notification required?
  12. SDLTM00330AScope: what is chargeable: land transactions: is notification required? examples
  13. SDLTM00360Scope: what is chargeable: land transactions: Residential and non-residential – relevant land
  14. SDLTM00365Scope: what is chargeable: land transactions: residential and non-residential property: definitions
  15. SDLTM00365AScope: what is chargeable: land transactions: Residential Property – Definitions (2)
  16. SDLTM00372Scope: what is chargeable: land transactions: Residential Property– Dwellings
  17. SDLTM00375Scope: what is chargeable: land transactions: residential property - special types of accommodation
  18. SDLTM00377Scope: what is chargeable: land transactions: residential property: treatment of student accommodation
  19. SDLTM00377AScope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)
  20. SDLTM00380Scope: what is chargeable: land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling
  21. SDLTM00385Scope: what is chargeable: land transactions: Residential Property – Not suitable for use as a dwelling
  22. SDLTM00390Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)
  23. SDLTM00395Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))
  24. SDLTM00400Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)
  25. SDLTM00410Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?
  26. SDLTM00415Scope: what is chargeable: land transactions: Residential Property–How many Dwellings? Forming a Balanced Judgement
  27. SDLTM00420Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration
  28. SDLTM00425Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration (2)
  29. SDLTM00430Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Control of utilities and Other Factors
  30. SDLTM00440Scope: what is chargeable: land transactions: garden or grounds - definitions
  31. SDLTM00445Scope: what is chargeable: land transactions: garden or grounds - when to consider the status of land
  32. SDLTM00450Scope: what is chargeable: land transactions: garden or grounds - historic and future use
  33. SDLTM00455Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement
  34. SDLTM00460Scope: what is chargeable: land transactions: garden or grounds – use
  35. SDLTM00465Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings
  36. SDLTM00470Scope: what is chargeable: land transactions: garden or grounds – geographical factors
  37. SDLTM00475Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints
  38. SDLTM00480Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax
  39. SDLTM00510Scope: what is chargeable: exempt transactions: general FA03/S49(1)
  40. SDLTM00520Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
  41. SDLTM00530Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1
  42. SDLTM00540Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2
  43. SDLTM00550Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
  44. SDLTM00560Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
  45. SDLTM00570Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A
  46. SDLTM00860Scope: What is chargeable: Contract and conveyance: General FA03/S44
  47. SDLTM00870Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44
  48. SDLTM00880Scope: What is chargeable: Contract and conveyance: Conditional contracts
  49. SDLTM00890Scope: What is chargeable: Contract and conveyance: Contract and later conveyance
  50. SDLTM00900Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled
  51. SDLTM01060Scope: What is chargeable: Pre-Completion Transactions FA03/SCH2A
  52. SDLTM01300Scope: What is chargeable: Options and rights of pre-emption FA03/S46
  53. SDLTM01410Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5
  54. SDLTM00370Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6
  55. SDLTM01070Scope: What is chargeable: Transfer of rights: Charge on the ultimate purchaser FA03/S45
  56. SDLTM01080Scope: What is chargeable: Transfer of rights: Impact on original contract FA03/S45
  57. SDLTM01090Scope: What is chargeable: Transfer of rights: Substantial performance of original contract: Examples
  58. SDLTM01100Scope: What is chargeable: Transfer of rights: Series of transfers
  59. SDLTM01110Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
  60. SDLTM01120Scope: What is chargeable: Transfer of rights: Definitions FA03/S45(7)
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