Stamp duty land tax manual

 

 

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Contents: Preface · SDLTM00010 – Introduction to Stamp Duty Land Tax (SDLT) [SDLTM00010] · SDLTM00200 – Scope [SDLTM00200] · SDLTM10000 – Lease [SDLTM10000]Please note that further Stamp Duty Land Tax guidance is now available in the latest Stamp Taxes Bulletin which can be found in Technical Guidance. The SDLT HM Revenue & Customs Guidance Manuals: Stamp Duty Land Tax. Manual containing guidance intended for use by staff of HM Revenue & Customs when dealing with Stamp See HMRC's Stamp Duty Land Tax manual (gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm04020a) at Example 2 - you pay SDLT on the whole

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