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SDLTM03600 | Scope: How much is chargeable: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents40 entries

  1. SDLTM03700Scope: How much is chargeable: General guidance on FA03/S50 and FA03/SCH4
  2. SDLTM03710Scope: How much is chargeable: Costs etc not treated as chargeable consideration
  3. SDLTM03720Guidance - Chargeable Consideration and Fees
  4. SDLTM03725Seller’s Estate Agent Fees
  5. SDLTM03730Estate Agent Introductory Fees
  6. SDLTM03735Sale by Tender Fees
  7. SDLTM03740Auction House Fees
  8. SDLTM03745Finder’s Fee
  9. SDLTM03750Paying Legal costs of vendor
  10. SDLTM03755Chargeable Consideration and Fees: Leases
  11. SDLTM03800Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2
  12. SDLTM03900Scope: How much is chargeable: Delay in payment FA03/SCH4/PARA3
  13. SDLTM04000Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4
  14. SDLTM04005Scope: How much is chargeable: Goodwill
  15. SDLTM04010Scope: How much is chargeable: fixtures and fittings
  16. SDLTM04015Scope: How much is chargeable: Sale of land with associated construction contract - Para 10 Schedule 4 Finance Act 2003
  17. SDLTM04020Scope: How much is chargeable: Non-cash consideration: Exchanges FA03/SCH4/PARA5
  18. SDLTM04030Scope: How much is chargeable: Non-cash consideration: Land partitioned FA03/SCH4/PARA6
  19. SDLTM04040Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8
  20. SDLTM04042Stamp Duty Land Tax on de-enveloping transactions
  21. SDLTM04043Scope: How much is chargeable: Non-cash consideration: Transfer of property on winding up - loan from shareowners
  22. SDLTM04045Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts
  23. SDLTM04050Scope: How much is chargeable: Non-cash consideration: Foreign currency FA03/SCH4/PARA9
  24. SDLTM04060Scope: how much is chargeable: non-cash consideration: construction or similar works FA03/SCH4/PARA10
  25. SDLTM04070Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11
  26. SDLTM04080Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12
  27. SDLTM04090Scope: How much is chargeable: Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10
  28. SDLTM04100Scope: How much is chargeable: Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
  29. SDLTM04110Scope: How much is chargeable: Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18
  30. SDLTM04120Scope: How much is chargeable: Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16
  31. SDLTM04130Scope: How much is chargeable: Non-cash consideration: Definition of a major interest in land FA03/S117
  32. SDLTM05010Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: General FA03/S51
  33. SDLTM05020Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Definitions FA03/S51(3)
  34. SDLTM05040Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General
  35. SDLTM05050Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required
  36. SDLTM05060Scope: How much is chargeable: Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Interaction with FA03/SCH10
  37. SDLTM06010Scope: How much is chargeable: Annuities as consideration: General FA03/S52
  38. SDLTM06030Scope: How much is chargeable: Annuities as consideration: Amounts of payments unknown FA03/S52(5)
  39. SDLTM06040Scope: How much is chargeable: Annuities as consideration: No provision for deferral of tax FA03/S52(7)
  40. SDLTM06500Scope: How much is chargeable: When the transaction involves connected companies FA03/S53