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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM07550 · Scope: When is Stamp Duty Land Tax (SDLT) chargeable

  • SDLTM07600 · Effective date of a transaction FA03/S119
  • SDLTM07700 · Contracts and substantial performance FA03/S44: General guidance
  • SDLTM07750 · Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
  • SDLTM07800 · Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
  • SDLTM07850 · Contracts and substantial performance: What is substantial performance FA03/S44(5)
  • SDLTM07900 · Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
  • SDLTM07950 · Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
  • SDLTM08000 · Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
  • SDLTM08050 · Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)
  • SDLTM08100 · Contracts and substantial performance: Definitions FA03/S44(10)
  • SDLTM08150 · Contracts and substantial performance: Conditional contracts
  • SDLTM09000 · Options and rights of pre-emption FA03/S46(3)
  • SDLTM09050 · Section 75A Finance Act 2003: Introduction and contents
  • SDLTM09850 · SDLT - increased rates for non-resident transactions
  1. Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
  2. Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)

SDLTM08100 | Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Completion means completion of the land transaction proposed, between the same parties, in substantial conformity with the contract.

Contract means any agreement.

Conveyance includes any instrument, whether in written or electronic form, including a lease.

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