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Contents

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: what is chargeable: contents
  2. Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

SDLTM00290 | Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Main subject matter means the chargeable interest acquired in a land transaction. Any interest or right appurtenant or pertaining to it that is acquired with it, but not part of the main subject matter of the transaction, is not taken into account when considering whether the land acquired is residential or non-residential/mixed.

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