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SDLTM29900 | Relief for transfers involving multiple dwellings: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents28 entries

  1. SDLTM29901Abolition of multiple dwellings relief for SDLT
  2. SDLTM29902Abolition of multiple dwellings relief for SDLT (01 June 2024): Exchange of contracts on or before 6 March 2024
  3. SDLTM29903Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions
  4. SDLTM29904Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules
  5. SDLTM29905Relief for transfers multiple dwellings: Overview
  6. SDLTM29910Relief for transfers involving multiple dwellings: Availability of relief
  7. SDLTM29915Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
  8. SDLTM29920Relief for transfers involving multiple dwellings: Application to partnership transactions
  9. SDLTM29930Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
  10. SDLTM29935Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
  11. SDLTM29940Relief for transfers involving multiple dwellings: Consideration attributable to interests in dwellings FA03/SCH6B/PARA5(1) - (6)
  12. SDLTM29945Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
  13. SDLTM29955Relief for transfers involving multiple dwellings: meaning of "dwelling" FA03/SCH6B/PARA7
  14. SDLTM29957Relief for transfers involving multiple dwellings: treatment of student accommodation
  15. SDLTM29960Relief for transfers involving multiple dwellings: "off plan" transactions FA03/SCH6B/PARA7(5)-(6)
  16. SDLTM29965Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6
  17. SDLTM29970Relief for transfers involving multiple dwellings: Example 1
  18. SDLTM29971Relief for transfers involving multiple dwellings: Example 2
  19. SDLTM29973Relief for transfers involving multiple dwellings: Example 3
  20. SDLTM29975Relief for transfers involving multiple dwellings: Example 4
  21. SDLTM29977Reliefs for transfers involving multiple dwellings: Example 5
  22. SDLTM29979Relief for transfers involving multiple dwellings: Example 6
  23. SDLTM29981Reliefs for transfers involving multiple dwellings: Example 7
  24. SDLTM29983Relief for transfers involving multiple dwellings: Example 8
  25. SDLTM29985Reliefs for transfers involving multiple dwellings: Example 9
  26. SDLTM29987Reliefs for transfers involving multiple dwellings: Example 10
  27. SDLTM29925Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)
  28. SDLTM29950Relief for transfers involving multiple dwellings: Tax due on consideration in the form of rent FA03/SCH6B/PARA4(5)