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SDLTM09500 | Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents53 entries

  1. SDLTM09505Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Introduction
  2. SDLTM09510Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transactions affected FA03/SCH4A/PARAS3(3)/3(4)
  3. SDLTM09515Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a ‘higher threshold interest’? FA03/SCH4A/PARA1
  4. SDLTM09520Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a dwelling? FA03/SCH4A/PARA7
  5. SDLTM09525Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: when is a property ‘suitable for use as a dwelling’?
  6. SDLTM09530Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is not a dwelling?
  7. SDLTM09535Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: purchases of higher threshold interests with other chargeable interests FA03/SCH4A/PARA2
  8. SDLTM09540Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transactions involving more than one interest in the same dwelling FA03/SCH4A/PARA4
  9. SDLTM09545Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: return obligations
  10. SDLTM09550Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: exclusions from the higher rate charge
  11. SDLTM09555Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: property rental businesses FA03/SCH4A/PARA5
  12. SDLTM09556 Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5
  13. SDLTM09560Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: businesses of trading in or redeveloping properties FA03/SCH4A/PARA5
  14. SDLTM09565Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
  15. SDLTM09570Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: acquisition for resale as the stock of a property trading business FA03/SCH4A/PARA5
  16. SDLTM09575Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: occupation by a non-qualifying individual
  17. SDLTM09580Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of non-qualifying individual FA03/SCH4A/PARA5A
  18. SDLTM09585Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: non-qualifying individual - exception to connected persons rule
  19. SDLTM09586Use for the purposes of a relievable trade FA03/Sch4A/Para5
  20. SDLTM09590Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: trades involved in making a dwelling available to the public FA03/SCH4A/PARA5B
  21. SDLTM09595Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘qualifying trade’
  22. SDLTM09600Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘significant part of the interior’
  23. SDLTM09605Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: meaning of ‘carried on a commercial basis with a view to the realisation of profits’
  24. SDLTM09610Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: opportunity to the public to enjoy etc.
  25. SDLTM09615Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: financial institutions acquiring dwellings in the course of lending FA03/SCH4A/PARA5C
  26. SDLTM09620Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: dwellings for occupation by certain employees and partners FA03/SCH4A/PARA5D
  27. SDLTM09625Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying employee
  28. SDLTM09630Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying partner
  29. SDLTM09635Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: 10 per cent or greater share of a company
  30. SDLTM09640Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: farmhouses FA03/SCH4A/PARA5F
  31. SDLTM09645Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying farming trade
  32. SDLTM09650Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: qualifying farm worker
  33. SDLTM09651Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Qualifying Housing Co-operatives
  34. SDLTM09652Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Relief for the ‘Homes for Ukraine’ Sponsorship Scheme
  35. SDLTM09655Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief
  36. SDLTM09656Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief and the ‘Homes for Ukraine’ Sponsorship Scheme
  37. SDLTM09660Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
  38. SDLTM09665Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief - trades involved in making a dwelling available to the public
  39. SDLTM09675Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
  40. SDLTM09670Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
  41. SDLTM09680Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: withdrawal of relief - farmhouses FA03/SCH4A/PARA5K
  42. SDLTM09681Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Withdrawal of relief – qualifying housing co-operatives FA03/SCH4A/PARA5L
  43. SDLTM09685Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: further returns when withdrawal conditions apply FA03/S81
  44. SDLTM09690Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements FA03/SCH4A/PARA6A
  45. SDLTM09695Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements FA03/SCH4A/PARA6B
  46. SDLTM09700Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: alternative finance arrangements - withdrawal of relief FA03/SCH4A/PARAS 6D-6I
  47. SDLTM09705Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: partnership transactions FA03/SCH15
  48. SDLTM09710Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: Multiple Dwellings Relief FA03/S58D/SCH6B
  49. SDLTM09715Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: exercise of collective rights by tenants of flats FA03/S74
  50. SDLTM09720Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: transitional provisions - introduction of higher rate charge FA12/SCH35/PARA10
  51. SDLTM09725Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A:
  52. SDLTM09726Transitional provisions – change of rate chargeable from 15% to 17%
  53. SDLTM09727Transitional provisions – change of rate chargeable from 15% to 17%