SDLTM00010 - Introduction to Stamp Duty Land Tax (SDLT): Contents

From 1 April 2015 SDLT no longer appliesÌýto land transactions in Scotland.Ìý »Ê¹ÚÌåÓýappse are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the . Ìý.

From 1 April 2018 SDLT no longer applies to land transactions in Wales.Ìý »Ê¹ÚÌåÓýappse are subject to Land Transaction Tax (LTT) instead.Ìý LTT is operated by theÌý.

You won’t have to payÌýStamp Duty Land TaxÌý(SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LBTT and LTT, readÌýcross-borderÌýandÌýtransitionalÌýguidance.

  1. SDLTM00020
    Nature of guidance and contact details
  2. SDLTM00030
    Background
  3. SDLTM00040
    »Ê¹ÚÌåÓýapp tax - FA03/S42
  4. SDLTM00050
    Rates of tax - FA03/S55
  5. SDLTM00060
    Liability to tax - FA03/S85
  6. SDLTM00070
    Payment of tax - FA03/S86