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Contents

Official guidance

Stamp Duty Land Tax Manual

SDLTM09730 · SDLT - higher rates for additional dwellings

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SDLTM09735 · Introduction - Sch4ZA FA2003
SDLTM09740 · Higher rates transactions - Para 3 Sch4ZA FA2003
SDLTM09745 · Rates of SDLT which apply to "Higher Rates Transactions" - Para 1(2) Sch 4ZA FA2003
SDLTM09750 · Meaning of 'dwelling' - general - Para 18 Sch 4ZA FA2003
SDLTM09755 · Meaning of dwelling - further information
SDLTM09764 · Joint purchasers - Para 2(3) Sch 4ZA FA2003
SDLTM09765 · Individuals – summary of Conditions - purchase of a single dwelling - Para 3(1) Sch 4ZA FA2003
SDLTM09766 · Individuals – purchasing two or more dwellings - Para 5 Sch 4ZA FA2003
SDLTM09766A · Individuals - purchasing two or more dwellings (2) - Summary of Conditions - Para 6 Sch 4ZA FA2003
SDLTM09770 · Condition A - Para 3(2) Sch 4ZA FA2003
SDLTM09775 · Condition B - Para 3(3) Sch 4ZA FA2003
SDLTM09780 · Condition C - general
SDLTM09785 · Condition C - further information
SDLTM09790 · Condition C – partnership interests - Para 14 Sch 4ZA FA2003
SDLTM09795 · Condition C – interests inherited in the last three years - Para 16 Sch 4ZA FA2003
SDLTM09797 · Condition C - divorce and civil partnership dissolution
SDLTM09800 · Condition D - general - Para 3(6) Sch 4ZA FA2003
SDLTM09805 · Condition D - paying the higher rates of SDLT
SDLTM09807 · Condition D - exceptional circumstances
SDLTM09809 · Condition D - claiming a refund
SDLTM09810 · Condition D - further examples
SDLTM09812 · Meaning of 'main residence'
SDLTM09814 · Adding to or changing existing interests - Stair-casing, leasehold enfranchisement - Para 7A Sch 4ZA FA2003
SDLTM09815 · Interests treated as owned by an individual, trusts, children [including children subject to the Mental Health Acts]
SDLTM09820 · Individuals - purchasing without your spouse or civil partner - Para 9 and 9A Sch4ZA FA2003
SDLTM09835 · Purchases by companies and other non-individuals
SDLTM09840 · Interaction with multiple dwellings relief - MDR
SDLTM09845 · Transitional rules & the Wales Act 2014
SDLTM09845A · SDLT – higher rates for additional dwellings – Transitional rules and the change of rate
SDLTM09845B · SDLT – higher rates for additional dwellings – Transitional rules and the change of rate
SDLTM09760 · Claiming a refund

SDLT - higher rates for additional dwellings: Contents
SDLT - higher rates for additional dwellings: Claiming a refund

SDLTM09760 | SDLT - higher rates for additional dwellings: Claiming a refund

From HM Revenue & Customs · Stamp Duty Land Tax Manual

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