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SDLTM49000 | Commencement and transitional provisions: 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 @

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.

Contents16 entries

  1. SDLTM49100Commencement and transitional provisions
  2. SDLTM49200Commencement and transitional provisions
  3. SDLTM49300Commencement and transitional provisions
  4. SDLTM49300ACommencement and transitional provisions
  5. SDLTM49300BCommencement and transitional provisions
  6. SDLTM49350Commencement and transitional provisions
  7. SDLTM49400Commencement and transitional provisions
  8. SDLTM49400ACommencement and transitional provisions
  9. SDLTM49400BProvisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples
  10. SDLTM49400CCommencement and transitional provisions
  11. SDLTM49500Commencement and transitional provisions
  12. SDLTM49600Commencement and transitional provisions
  13. SDLTM49600ACommencement and transitional provisions
  14. SDLTM49600BCommencement and transitional provisions
  15. SDLTM49600CCommencement and transitional provisions
  16. SDLTM49700Commencement and transitional provisions