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SDLTM09730 | SDLT - higher rates for additional dwellings: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents31 entries

  1. SDLTM09735SDLT - higher rates for additional dwellings: Introduction - Sch4ZA FA2003
  2. SDLTM09740SDLT - higher rates for additional dwellings - higher rates transactions - Para 3 Sch4ZA FA2003
  3. SDLTM09745SDLT - higher rates for additional dwellings: Rates of SDLT which apply to "Higher Rates Transactions" - Para 1(2) Sch 4ZA FA2003
  4. SDLTM09750SDLT - higher rates for additional dwellings: Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003
  5. SDLTM09755SDLT - higher rates for additional dwellings: Meaning of dwelling - further information
  6. SDLTM09764SDLT - higher rates for additional dwellings: joint purchasers - Para 2(3) Sch 4ZA FA2003
  7. SDLTM09765SDLT - higher rates for additional dwellings: Individuals – summary of Conditions - purchase of a single dwelling - Para 3(1) Sch 4ZA FA2003
  8. SDLTM09766SDLT - higher rates for additional dwellings: Individuals – purchasing two or more dwellings - Para 5 Sch 4ZA FA2003
  9. SDLTM09766ASDLT - higher rates for additional dwellings: Individuals - purchasing two or more dwellings (2) - Summary of Conditions - Para 6 Sch 4ZA FA2003
  10. SDLTM09770SDLT - higher rates for additional dwellings: Condition A - Para 3(2) Sch 4ZA FA2003
  11. SDLTM09775SDLT - higher rates for additional dwellings: Condition B - Para 3(3) Sch 4ZA FA2003
  12. SDLTM09780SDLT - higher rates for additional dwellings: Condition C - general
  13. SDLTM09785SDLT - higher rates for additional dwellings: Condition C - further information
  14. SDLTM09790SDLT - higher rates for additional dwellings: Condition C – partnership interests - Para 14 Sch 4ZA FA2003
  15. SDLTM09795SDLT - higher rates for additional dwellings: Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003
  16. SDLTM09797SDLT - higher rates for additional dwellings: Condition C - divorce and civil partnership dissolution
  17. SDLTM09800SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003
  18. SDLTM09805SDLT - higher rates for additional dwellings: Condition D - paying the higher rates of SDLT
  19. SDLTM09807SDLT - Higher rates for additional dwellings: Condition D - exceptional circumstances
  20. SDLTM09809SDLT - higher rates for additional dwellings - Condition D - claiming a refund
  21. SDLTM09810SDLT - higher rates for additional dwellings: Condition D - further examples
  22. SDLTM09812SDLT - higher rates for additional dwellings: Meaning of 'main residence'
  23. SDLTM09814SDLT - higher rates for additional dwellings: Adding to or changing existing interests - Stair-casing, leasehold enfranchisement - Para 7A Sch 4ZA FA2003
  24. SDLTM09815SDLT - higher rates for additional dwellings: interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]
  25. SDLTM09820SDLT - higher rates for additional dwellings - individuals - purchasing without your spouse or civil partner - Para 9 and 9A Sch4ZA FA2003
  26. SDLTM09835SDLT - higher rates for additional dwellings: Purchases by companies and other non-individuals
  27. SDLTM09840SDLT - higher rates for additional dwellings: Interaction with multiple dwellings relief - MDR
  28. SDLTM09845SDLT - higher rates for additional dwellings: Transitional rules & the Wales Act 2014
  29. SDLTM09845ASDLT – higher rates for additional dwellings – Transitional rules and the change of rate
  30. SDLTM09845BSDLT – higher rates for additional dwellings – Transitional rules and the change of rate
  31. SDLTM09760SDLT - higher rates for additional dwellings: Claiming a refund