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Stamp duty land tax

Expert commentary and practical guidance from ICAEW related to stamp duty land tax in the UK regime.

In this section

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

TAXguide 06/17: Budget Analysis

Read the Tax Faculty’s comprehensive summary of the Spring Budget 2017, covering all new announcements relating to: Making Tax Digital; business and company taxes; rates and allowances; personal and employment taxes; pensions and savings; and VAT and duties.

TAXguide 08/15

Non-domiciliary announcements made at summer budget 2015

Power Query versus VBA – part 1

Please note that this article aims to demonstrate a range of Power Query techniques and is not intended to be used to perform actual stamp duty calculations, which are subject to a range of additional considerations.

Excel Tip of the Week #414 - Select Case and stamp duty revisited

This week, we have a Developer post in which we’re looking at a VBA coding option for situations where we have multiple paths to go down – Select Case. We’re going to be comparing and contrasting this with the more common If-Then-Else structure, which we covered back in TOTW #141. We’ll use the same example we did back then: stamp duty land tax.

COVID support schemes coming to an end

On 30 September a range of government support packages to help businesses and individuals through the coronavirus pandemic will come to an end or change, including the furlough scheme and reduced SDLT rates in England. ICAEW insights provides a reminder of the changes.

Tax news in brief

Highlights from the broader tax news week ending 14 July, which includes: confirmation on L-Day as 20 July, HMRC guidance on claiming SDLT relief in freeport tax sites and HMRC writes to businesses to help them prepare for customs changes from January 2022.

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Partnerships

A chapter on partnerships in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.

Stamp taxes 2021-22

Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.

Scotland - land and buildings transaction tax

A chapter providing an outline of Land and Buildings Transaction Tax (LBTT) in Scotland.

Wales - land transaction tax

A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.

Residence for stamp duty land tax

A chapter on the new residence rules applying to stamp duty land tax (SDLT) and non-resident purchasers in the UK and Northern Ireland from April 2021.

Stamp taxes

Practical advice on stamp taxes, including stamp duty land tax (SDLT) in England or Northern Ireland, land and buildings transaction tax (LBTT) in Scotland and land transaction tax (LTT) in Wales, in relation to incorporating or disincorporating a business.

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Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Stamp Duty Land Tax relief for Freeports

Measure introduced in Budget 2021 offering full relief from SDLT on the purchase of land or property within Freeport tax sites in England, once they have been designated.

Stamp duty and other tax on property

HMRC hub with links to guidance on filing SDLT returns, tax on specific transactions, stamp duty before December 2003, and exemptions.

Stamp Duty Land Tax Manual

HMRC internal manual providing guidance on SDLT, including information on reliefs and exemptions.

Revenue Scotland

Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.

Global Tax Report 2017

Survey from property consultants Knight Frank providing an overview of the tax costs and non-tax costs for foreign investors in prime real estate across key cities around the world.

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