SDLTM30000 | Application: contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ www.scotland.gov.uk/Topics/Government/Finance/scottishapproach
From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.
Contents40 entries
- SDLTM30010Application: Amount of tax chargeable FA03/S55
- SDLTM30020Introduction of the 5 percent rate for residential property: contents
- SDLTM30100Application: Linked transactions FA03/S108
- SDLTM31600Application
- SDLTM31610Application: Bodies registered under the Co-operative & Community Benefit Societies Act 2014
- SDLTM31900Application - Persons acting in a representative capacity FA03/S106
- SDLTM32000Application - Crown application FA03/S107
- SDLTM32500Application
- SDLTM30200Application: Companies: General FA03/S100
- SDLTM30220Application: Companies: Deemed market value FA03/S53
- SDLTM30221Application: Deemed market value: Example 1
- SDLTM30222Application: Transfer to a connected company: Example 2
- SDLTM30223Application: Transfer to a connected company: Example 3
- SDLTM30224Application: Transfer to a connected company: Example 4
- SDLTM31200Property authorised investment funds (PAIFs)
- SDLTM31300Co-Ownership Contractual Schemes (CoCS)) – Contents
- SDLTM31400Application
- SDLTM31500Application
- SDLTM31700Application: Trusts and powers: Introduction FA03/S105 and FA03/SCH16
- SDLTM31710Application - Trusts and powers: Bare trusts
- SDLTM31710AApplication: Trusts and powers
- SDLTM31720Application - Trusts and powers: Settlements
- SDLTM31730Application: Trusts and powers
- SDLTM31740Application
- SDLTM31745Application - Trusts and powers: Changes in the composition of trustees of a continuing settlement
- SDLTM31750Application - Trusts and powers: Transfers between pension funds
- SDLTM31760Application
- SDLTM31800Application - Transactions involving Pension Funds
- SDLTM31810Application - Transactions involving Pension Funds -Borrowing and Mortgages
- SDLTM31820Application - Pension Funds and linked transactions
- SDLTM31905Application - Power of Attorney
- SDLTM31910Application -General Powers of Attorney
- SDLTM31915Application - Powers of Attorney given as security
- SDLTM31920Application - Powers of Attorney and SDLT
- SDLTM33000Application: Partnerships - Partnerships: FA03/SCH15
- SDLTM33100Partnerships: contents
- SDLTM33200Partnerships: Ordinary partnership transactions: contents
- SDLTM33300Partnerships: Special provisions relating to partnerships: contents
- SDLTM34800Application: Partnerships - Transactions on or before 22 July 2004
- SDLTM34170Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15