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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM03600 · Scope: How much is chargeable

  • SDLTM03700 · General guidance on FA03/S50 and FA03/SCH4
  • SDLTM03710 · Costs etc not treated as chargeable consideration
  • SDLTM03720 · Guidance - Chargeable Consideration and Fees
  • SDLTM03725 · Seller’s Estate Agent Fees
  • SDLTM03730 · Estate Agent Introductory Fees
  • SDLTM03735 · Sale by Tender Fees
  • SDLTM03740 · Auction House Fees
  • SDLTM03745 · Finder’s Fee
  • SDLTM03750 · Paying Legal costs of vendor
  • SDLTM03755 · Chargeable Consideration and Fees: Leases
  • SDLTM03800 · Interaction with VAT FA03/SCH4/PARA2
  • SDLTM03900 · Delay in payment FA03/SCH4/PARA3
  • SDLTM04000 · Just and reasonable apportionment FA03/SCH4/PARA4
  • SDLTM04005 · Goodwill
  • SDLTM04010 · Fixtures and fittings
  • SDLTM04015 · Sale of land with associated construction contract - Para 10 Schedule 4 Finance Act 2003
  • SDLTM04020 · Non-cash consideration: Exchanges FA03/SCH4/PARA5
  • SDLTM04030 · Non-cash consideration: Land partitioned FA03/SCH4/PARA6
  • SDLTM04040 · Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8
  • SDLTM04042 · Stamp Duty Land Tax on de-enveloping transactions
  • SDLTM04043 · Non-cash consideration: Transfer of property on winding up - loan from shareowners
  • SDLTM04045 · Non-cash consideration: Nil-rate band discretionary trusts
  • SDLTM04050 · Non-cash consideration: Foreign currency FA03/SCH4/PARA9
  • SDLTM04060 · Non-cash consideration: construction or similar works FA03/SCH4/PARA10
  • SDLTM04070 · Non-cash consideration: Services provided FA03/SCH4/PARA11
  • SDLTM04080 · Non-cash consideration: Purchaser is vendor’s employee FA03/SCH4/PARA12
  • SDLTM04090 · Non-cash consideration: Exclusions on the grant of a lease FA03/SCH17A/PARA10
  • SDLTM04100 · Non-cash consideration: New lease granted on the surrender of an old lease FA03/SCH17A/PARA16
  • SDLTM04110 · Non-cash consideration: Receipt of a reverse premium FA03/SCH17A/PARA18
  • SDLTM04120 · Non-cash consideration: Indemnities given by the purchaser FA03/SCH4/PARA16
  • SDLTM04130 · Non-cash consideration: Definition of a major interest in land FA03/S117
  • SDLTM05010 · Contingent, uncertain or unascertained consideration: General FA03/S51
  • SDLTM05020 · Contingent, uncertain or unascertained consideration: Definitions FA03/S51(3)
  • SDLTM05040 · Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: General
  • SDLTM05050 · Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Land transaction return required
  • SDLTM05060 · Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80: Interaction with FA03/SCH10
  • SDLTM06010 · Annuities as consideration: General FA03/S52
  • SDLTM06030 · Annuities as consideration: Amounts of payments unknown FA03/S52(5)
  • SDLTM06040 · Annuities as consideration: No provision for deferral of tax FA03/S52(7)
  • SDLTM06500 · When the transaction involves connected companies FA03/S53
  1. Scope: How much is chargeable: contents
  2. Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

SDLTM04070 | Scope: How much is chargeable: Non-cash consideration: Services provided FA03/SCH4/PARA11

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Where the purchaser provides services, other than works of construction, improvement or repair of a building or other structure, the chargeable consideration is the open market value of those services.

See SDLTM04140 for guidance on how open market value is to be calculated.

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