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

From 1 April 2015 SDLT no longer applies听to land transactions in Scotland.听 These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the . 听.

From 1 April 2018 SDLT no longer applies to land transactions in Wales.听 These are subject to Land Transaction Tax (LTT) instead.听 LTT is operated by the听.

You won鈥檛 have to pay听Stamp Duty Land Tax听(SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LBTT and LTT, read听cross-border听and听transitional听guidance.

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