** 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
Calculating Stamp Duty Land Tax
Reliefs and exemptions
Stamp Duty Land Tax returns and payments
Penalties, appeals and compliance checks
from HMRC City Centre House in Birmingham. 0845 603 0135
The above information was added on 18-8-2011