Stamp Duty Land Tax Manual

Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transactions in Scotland since 1 April 2015 can be found at theScottish Government website. Guidance for transactions in Wales since 1April 2018 can be found at theWelsh Revenue Authority.