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.