Manual containing guidance intended for use by staff of HM Revenue& Customs when dealing with Stamp Duty Land Tax. You will have to click through to the relevant Stamp Duty Land Tax, when it is chargeable and which forms to use to tell HMRC of a land transaction that has applied from 1 December 2003. Stamp Taxes on Shares Manual Introduction to Stamp Duty Corporate Tax Manual. December 2014 saw major changes to the stamp duty land tax regime for domestic use (see HMRC's Stamp Duty Land Tax Manual at Home Tax professionals Tax and duty manuals Stamp Duty.
Stamp Duty Manual. Crest Manual; Introduction; Part 01 Section 1 Interpretation; Stamp Duty Manual PreSelf Assessment; Back to homepage Back to top. Information about Revenue Role of Revenue; Customer service commitments The revised manual includes a new section on section 75A of the Finance Act 2003 (section 75A).
Section 75A is a widely drafted antiavoidance provision (for more information, see Practice note, Stamp duty land tax: Scheme transactions: an antiavoidance measure).
The guidance is in the same form as that published by HMRC on 28 February 2011 (see Legal update, SDLT: HMRC On 1 July 2017, HMRC published revised pages in its Stamp Taxes on Shares Manual as to the meaning of" disqualifying arrangements" for the purposes of Stamp Duty Land Tax Manual. HMRC internal manual providing guidance on SDLT, including information on reliefs and exemptions.
HMRC. Website. Revenue Scotland. Revenue Operational Manual: SDCA Part 7 Exemptions and Reliefs Part 7: Exemptions and Reliefs from Stamp duty This document should be read in conjunction with part 7 of the Stamp Duties Stamp Taxes manual.
Warning: All information accessed from this page is relevant to 'Stamp Duty prior to 1 December 2003' and was last updated in 2001. Any references in the manuals to either 'appeals' or 'commissioners apply to the system in place before the introduction of the new appeals process on 1 April 2009. Public access to stamp taxes guidance used internally by HM Revenue and Customs (HMRC). Published 1 January 2010 Stamp Duty Land Tax Manual. Stamp Office Manual (For land and property