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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    Stamp Duty Land Tax Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    4 June 2025 - See all updates
    1. Back to contents
    2. SDLTM00200

    SDLTM07550 - Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

    1. SDLTM07600
      Effective date of a transaction FA03/S119
    2. SDLTM07700
      General guidance
    3. SDLTM07750
      Substantial performance at completion FA03/S44(3)
    4. SDLTM07800
      Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
    5. SDLTM07850
      What is substantial performance FA03/S44(5)
    6. SDLTM07900
      Purchaser takes possession FA03/S44(5)(a)
    7. SDLTM07900A
      Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
    8. SDLTM07950
      Substantial amount of the consideration FA03/S44(5)(b)
    9. SDLTM08000
      Substantially performed and later completed FA03/S44(8)
    10. SDLTM08050
      Substantially performed and later annulled FA03/S44(9)
    11. SDLTM08100
      Definitions FA03/S44(10)
    12. SDLTM08150
      Conditional contracts
    13. SDLTM09000
      Options and rights of pre-emption FA03/S46(3)
    14. SDLTM09050
      Section 75A Finance Act 2003: Introduction and contents
    15. SDLTM09500
      Higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
    16. SDLTM09730
      SDLT - higher rates for additional dwellings: Contents
    17. SDLTM09850
      SDLT - increased rates for non-resident transactions: Contents
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