HM Revenue & Customs is reviewing Stamp Duty Land Tax (SDLT) to assess its impact on the housing market and consider reforms including lower tax bands for homes with lower embodied carbon, higher rates for non-natural persons, and relief mechanisms for mixed-property and multiple dwelling purchases. The review is active and examining the interaction between SDLT, Council Tax, and broader housing policy objectives.
In response to: Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.
A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.