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SDLTM50000 | Procedure: 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.

Contents36 entries

  1. SDLTM50100Procedure: Duty to deliver a land transaction return FA03/S76: The form
  2. SDLTM50200Procedure: Registration of land transactions FA03/S79
  3. SDLTM50250Procedure: Completion following Substantial Performance of agreement for sale
  4. SDLTM50260Procedure: Completion following Substantial Performance of agreement for lease
  5. SDLTM50290Further Returns - Overview
  6. SDLTM50300Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80
  7. SDLTM50310Procedure: Adjustment where contingency ceases or consideration ascertained FA03/S80 -special cases
  8. SDLTM50320Procedure: Uncertain rent becomes certain - FA03/Sch17A/Para8
  9. SDLTM50350Procedure: Later linked transaction - Section 81A Finance Act 2003
  10. SDLTM50400Procedure: Further land transaction return where relief is withdrawn FA03/S81
  11. SDLTM50410Alternative finance arrangements: Further return where relief withdrawn
  12. SDLTM50450Procedure: Leases that continue after a fixed term - FA03/Sch17A/Para3
  13. SDLTM50500Procedure: Loss, destruction of or damage to a land transaction return FA03/S82
  14. SDLTM50550Procedure: Lease for indefinite term - FA03/Sch17A/Para4
  15. SDLTM50600Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83
  16. SDLTM50700Procedure: Payment of Stamp Duty Land Tax FA03/S86
  17. SDLTM50800Procedure: Interest on repayment of tax overpaid FA03/S89
  18. SDLTM50900Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: when application may be made
  19. SDLTM50910Procedure: deferring payment in case of contingent or uncertain consideration FA03/S90: how the application is to be made
  20. SDLTM50920Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Special rules for carrying out of works and provision of services
  21. SDLTM50930Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Appeal against HM Revenue & Customs refusal
  22. SDLTM50940Procedure: Deferring payment in case of contingent or uncertain consideration FA03/S90: Terms of acceptance
  23. SDLTM50950Procedure: Notification of additional events taking place
  24. SDLTM51000Procedure: Applications for Non-Statutory Clearances
  25. SDLTM52000Procedure: Relief in case of a double assessment FA03/SCH10/PARA33
  26. SDLTM54000Overpayment Relief: commencement and time limits
  27. SDLTM54010Overpayment relief: Legislation
  28. SDLTM54100Overpayment relief: Exclusions
  29. SDLTM54110Overpayment relief: Exclusions: Case A mistake concerning a relief or election
  30. SDLTM54120Overpayment relief: Exclusions: Case B mistake concerning a relief or election
  31. SDLTM54130Overpayment relief: Exclusions: Case C other relief out of time
  32. SDLTM54140Overpayment relief: Exclusions: Case D grounds of claim considered on appeal
  33. SDLTM54150Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal
  34. SDLTM54160Overpayment relief: Exclusions: Case F HMRC proceedings
  35. SDLTM54170Overpayment relief: Exclusions: Case G practice generally prevailing
  36. SDLTM51010Procedure: Pre-transaction and post-transaction rulings under CAP1 and non-statutory business clearances (NSBC) regime : Timing of request