STAMP DUTY/TAXES

** Basic rates chart for residential purchase

When you buy land or property you have to pay Stamp Duty Land Tax if the value of the transaction is over a certain amount.

Stamp Duty Land Tax was introduced in December 2003. Before then Stamp Duty was payable on land and property transactions. In some situations Stamp Duty - rather than Stamp Duty Land Tax - is still payable. This applies for contracts that were made before 10 July 2003 and where the transfer documents have not yet been stamped.

You can read more about how to get documents stamped and time limits for paying Stamp Duty in the guide below.

Stamp Duty on land transfers before December 2003

Stamp Duty Land tax

Stamp Duty Land Tax

Introduction

• Stamp Duty Land Tax (SDLT) : the basics
• Stamp Duty Land Tax rates and thresholds

Calculating Stamp Duty Land Tax

• What value is SDLT charged on?
• SDLT for leasehold purchases
• SDLT when transferring ownership of land or property
• SDLT on a shared ownership property
• SDLT for linked purchases or transfers
• Land or property transactions that qualify for SDLT relief
• Obtaining HMRC advice on how SDLT will apply
• SDLT calculators

Reliefs and exemptions

• Land or property transactions that qualify for SDLT relief
• Disadvantaged Areas Relief
• Transactions that don't require an SDLT return

Stamp Duty Land Tax returns and payments

• Completing the SDLT return: introduction
• Using Stamp Taxes Online to file your return
• Completing the paper SDLT return
• SDLT returns for Scottish transactions
• Amending an SDLT return or certificate
• SDLT filing and payment deadlines
• How to pay Stamp Duty Land Tax

Penalties, appeals and compliance checks

• How to appeal against an SDLT penalty
• HMRC compliance checks on SDLT returns

from HMRC City Centre House in Birmingham.  0845 603 0135 

The above information was added on 18-8-2011