Detailed guide: Stamp Duty Land Tax: transfer ownership of land or property

Updated: From 1 April 2018 SDLT will no longer apply in Wales. You’ll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.


You don’t pay SDLT if you buy a property in:

You may need to pay SDLT when all or part of an interest in land or property is transferred to you and you give anything of monetary value in exchange.

Anything of monetary value that you give in exchange is called the ‘chargeable consideration’.

The rules you use to work out how much SDLT you pay depend on the circumstances of the property transfer.

If you marry, enter into a civil partnership or set up home together

You might pay SDLT when you transfer a share in a property to a husband, wife or partner when you do one of the following:

  • marry
  • enter into a civil partnership
  • move in together

You pay SDLT if the consideration given in exchange for the share transfer is more than the current SDLT threshold for the property type.

Example 1 – you don’t pay SDLT

A house has a value of £180,000. The owner of the property has equity of £90,000 and an outstanding mortgage of £90,000. The owner transfers a half share of the property to their partner.

Their partner:

  • pays cash for half of the equity – £45,000
  • takes responsibility for 50% of the outstanding mortgage – £45,000

So the consideration for SDLT is £90,000, made up of the:

  • cash payment
  • 50% share of the outstanding mortgage

£90,000 is below the current SDLT threshold so there’s no tax to pay. You must still tell HM Revenue and Customs (HMRC) about the transaction on an SDLT return.

Example 2 – you pay SDLT even though no money changes hands

The owner of a property valued at £500,000 with an outstanding mortgage of £400,000 transfers half the property to their partner when they marry. Their partner takes on 50% of the mortgage (£200,000).

HMRC charge SDLT on the amount paid for a property or the amount of ‘consideration’ given.

By taking liability for the mortgage, the owner’s partner has given ‘consideration’ of £200,000 for their share of the property which is £1,500 SDLT (0% of £125,000 + 2% of £75,000).

They must pay SDLT on that amount and tell HMRC about the transfer by filling in an SDLT return.

The equity isn’t included in the calculation as you only pay SDLT on the consideration given.

If the transfer is a gift

If the transfer is a gift and there’s no consideration, SDLT doesn’t normally apply.

If you transfer property because of divorce, separation or the end of a civil partnership

You don’t pay SDLT if you transfer an interest in land or property to your partner as part of an agreement or court order because you’re either:

  • divorcing
  • dissolving a civil partnership

This also applies if the partners either:

  • annul their marriage
  • legally separate

In these cases there’s no need to tell HMRC about the transfer, even if the value is more than the SDLT threshold.

If joint owners are unmarried and not in a civil partnership when they transfer an interest in land or property from one joint owner to another then you may have to pay SDLT.

If you transfer or divide up jointly-owned property or land: unmarried couples and other joint owners

You don’t pay SDLT if 2 or more people jointly own property (as joint tenants or tenants in common) and you divide it physically and equally and own each part separately. But, if one person takes a bigger share, or all of the other’s share, and pays cash or some other consideration in exchange, you must tell HMRC. If the amount you pay is more than the current threshold, you’ll pay SDLT on it, see example 4.

Transfer the outstanding mortgage

Joint owners (this may include unmarried couples who are splitting up) may agree that just one of them will take over ownership of a property they bought together, including any outstanding mortgage.

In this case the person taking ownership will pay SDLT on the total chargeable consideration of the following (either or both), if it exceeds the SDLT threshold:

  • any cash payment that one of the couple makes to the other for their share
  • the proportion of the outstanding mortgage that belongs to the share of the property being transferred

Example 3

A couple own a house equally together and:

  • it’s valued at £400,000
  • they’ve equity in the property of £300,000
  • they’ve an outstanding mortgage of £100,000

They transfer ownership so that one of them will have sole ownership of the property. The new sole owner:

  • pays cash for half of the equity – £150,000
  • becomes responsible for the other person’s half of the outstanding mortgage – £50,000

The consideration for SDLT is £200,000, made up of the:

  • cash payment
  • 50% share of the outstanding mortgage

The new sole owner pays £1,500 SDLT (0% of £125,000 + 2% of £75,000) and must tell HMRC by filling in an SDLT return.

Take on a larger share of jointly owned property

When a property is jointly owned, if you split the property equally SDLT isn’t payable. But if one person takes on a larger share they may need to pay SDLT.

Example 4

Two people own a farm jointly in equal shares. It’s valued at £2 million. They split the ownership of the farm geographically and each takes 50% of the land.

If the value of each half of the land is the same, then no SDLT is due.

But in this example the land taken by person 1 includes the farmhouse and farm buildings. This owner’s land is worth £500,000 more than the land that the other owner – person 2 – takes. The shares are:

  • person 1 – £1,250,000
  • person 2 – £750,000

Person 1 compensates person 2 and pays them £250,000.

SDLT is payable on this £250,000 because it’s more than the current threshold.

If the larger share is given outright as a gift

If you take a bigger share but don’t pay anything in return, there’s no ‘consideration’ given including taking on liability for a mortgage. You won’t pay SDLT, even if the value of the extra part of the share is more than the SDLT threshold. You don’t need to tell HMRC about the transaction.

If you get land or property as a gift or from a will

If you’re left land or property in a will

If you get land or property under the terms of a will, there’s no need to tell HMRC and you won’t pay SDLT. This applies even if you take on an outstanding mortgage on the property on the date the person died. This is on condition that no other consideration is given.

You’re given property as a gift

If you get property as a gift you won’t pay SDLT as long as there’s no outstanding mortgage on it. But if you take over some or all of an existing mortgage, you’ll pay SDLT if the value of the mortgage is over the SDLT threshold.


A husband decides to transfer a half share in a property he owns to his wife. He doesn’t take a cash payment for this share, but there’s an outstanding mortgage on the property. The amount outstanding is more than the current threshold, so SDLT is payable, even if the husband keeps the mortgage. He must tell HMRC about the transaction.

If you transfer land or property to or from a company

When property is transferred to a company, SDLT may be payable on its market value, not the consideration given. For example, if a property has a market value of £200,000 but the company only pays a consideration of £100,000, SDLT will still be payable on £200,000.

This applies in either of the following situations, the:

  • person who transfers the property is ‘connected’ with the company – the definition of a connected person covers relatives and people who’ve some involvement with the company
  • company pays for the property with shares in the company (partly or wholly) to the person making the transfer, where that person is connected to the company (but not necessarily the acquiring company)

Higher rates of SDLT may be charged from 1 April 2016 on purchases of additional residential properties.

Source: HMRC

Collection: UK overseas trade statistics and regional trade statistics

Updated: HM Revenue & Customs have today released the Overseas Trade Statistics for March 2017.

HM Revenue & Customs (HMRC) collects the UK’s international trade in goods data, which are published as two National Statistics series – the Overseas Trade Statistics (OTS) and the Regional Trade Statistics (RTS). The OTS are published monthly in simulteneous releases for Non-EU and EU trade, and include import and export trade values by summary product and partner country. The RTS are published quarterly showing trade at summary product and country level, split by UK regions and devolved administrations.

This is a collection of the latest monthly and quarterly OTS and RTS releases and data tables available on GOV.UK, with supporting methodologies. Additional releases are available from

UK OTS and RTS data is also accessible in greater product and partner country detail in an interactive table with extensive archive hosted at

Source: HMRC

Guidance: VAT Returns and EC Sales List: commercial software suppliers

Updated: A new supplier has been added to the list.

You can file your VAT Returns online and send online forms using software from HM Revenue and Customs (HMRC) or a commercial software supplier.

HMRC can’t:

  • recommend or endorse any one product or service over another
  • provide support for these commercial software supplier products
  • help with any difficulties – please take up any problems or questions direct with the commercial software supplier
  • help with any problems contacting the companies listed
  • guarantee that these links will work all of the time

HMRC isn’t responsible for:

  • any loss, damage, cost or expense arising out of the use of this software
  • the accuracy of the contact details provided by commercial software suppliers
  • the content or the reliability of these commercial software supplier websites and we don’t necessarily endorse the views expressed within them
  • the availability of the linked pages

If you’re considering using a digital certificate, you must check that the software you’re using supports it.

Source: HMRC

Collection: HMRC manuals

Updated: Museums and Galleries Exhibition Tax Relief have been added to the collection.

These manuals contain guidance prepared for HMRC staff and are published in accordance with the Freedom of Information Act 2000 and HMRC Publication Scheme.

You shouldn’t assume that the guidance is comprehensive or that it will provide a definitive answer in every case. HMRC will use their own reasoning, based on their training and experience, when applying the guidance to the facts of particular cases.

The guidance in these manuals is based on the law as it stood when they were published. HMRC will publish amended or supplementary guidance if there’s a change in the law or in the department’s interpretation of it. HMRC may give earlier notice of such changes through a revenue and customs brief or press release.

Subject to these qualifications you can assume the guidance normally applies, but where HMRC considers that there is, or may have been, avoidance of tax the guidance won’t necessarily apply.

Find out when you can rely on information or advice provided by HMRC.

A to Z of manuals

M N O P Q R S T U V W X to Z


Admin Law Manual
Guidance on admin law covering incorrect advice to customers, collection and management, extra statutory concessions and statements of practice.

Aggregates Levy Guidance Manual
Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK.

Air Passenger Duty Manual
Covers all aspects of Air Passenger Duty (APD). It’s designed for use as a reference point on matters specific to APD.

Air Passenger Duty Risk Based Control Manual
Provides guidance on the risk-based control of APD.

Alcohol Wholesaler Registration Scheme Manual
Guidance on the Alcohol Wholesaler Registration Scheme (AWRS) covering the scope of the scheme, exclusions, group registration, the fit and proper test and penalties.

Animation Production Company Manual
Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions.

Anti-dumping and Countervailing Duties Manual
Outlines the relevant legislation, deals with the assurance or control of anti-dumping duty and countervailing duty.

Appeals, reviews and tribunals manual
A new tribunal system to replace some 70 tribunals, dealing with a wide range of matters.

Apprenticeship Levy Manual
Guidance on the Apprenticeship Levy (Part 6, Finance Act 2016) which came into force on 6 April 2017.

ATACPD – ATA/CPD Carnets Manual
Sets out the department’s objectives on ATA, CPD and EC/CPD/China-Taiwan carnets.


Bank Levy Manual
This manual is a guide to the bank levy (Schedule 19 Finance Act 2011 and SI2011/1785).

Banking Manual
Guidance on bank specific taxes and issues.

Beer Guidance Manual
This guidance helps staff to understand beer, to be able to deal with enquiries and carry out effective assurance visits.

Biofuels Assurance Manual
Biofuels – what they are, how they are produced, distributed and used and the assurance role of HMRC.

Bona Vacantia Guidance
An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.

Business Income Manual
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.

Business Leasing Manual
An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery.


Capital Allowances
Definition of capital allowances, how allowances are made and how to claim.

Capital Gains Manual
What is a capital gain or a capital loss and how to work out the tax due after the sale of an asset.

CAP Imports Manual
This publication provides guidance for UK Customs control of goods imported under the Common Agricultural Policy (CAP) of the EU.

CEP – Civil evasion penalties for Customs, Excise and VAT
Guidance for HMRC officers who investigate and charge penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duty or VAT.

Child Benefit Technical Manual
The law relating to claims and processing of Child Benefit and Guardians Allowance.

Cider Manual
This guidance helps staff to understand cider, to be able to deal with enquiries and carry out effective assurance visits.

Claimant Compliance Manual
Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.

Collection of Student Loans
The role of HMRC in the collection of student loan repayments.

Community Investment Tax Relief Manual
How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments.

Company Taxation
All aspects of company taxation.

Complaint Handling Guidance Manual
This guidance is intended to set out the basic department wide standards for complaints handling.

Complaints and Remedy Guidance Manual
This guidance is for all HMRC staff involved in considering complaints under our departmental complaints procedures.

Compliance Handbook Manual
Guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013.

Compliance Operational Guidance Manual
A project to modernise HMRC compliance operational guidance has produced updated material to replace the Employer Compliance Handbook, the project will also modernise guidance in other areas.

Construction Industry Scheme Reform Manual
The new Construction Industry Scheme (CIS) after April 2007, showing how payments are taxed from 6 April 2007.

Corporate Finance Manual
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts.

Corporate Intangibles Research and Development Manual
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research and development.

COTAX Manual
All aspects of company taxation including appeals, enquiries, payments and penalties.

Customs Authorisation and Approval Manual
This guidance is for businesses, HMRC and Border Force staff involved with the authorisation and approval of economic operators and their premises for customs regimes and procedures.

Customs Civil Penalties Guidance Manual
This guidance is about civil penalties for contravening customs provisions.

Customs Freight Simplified Procedures Manual
Outlines the criteria, conditions and procedures for traders to become authorised and provides guidance on the daily control and assurance of traders operating CFSP.

Customs Intellectual Property Rights Manual
Rules and guidelines and general advice on interpreting Customs Intellectual Property Rights.

Customs Special Procedures Manual
Special procedures guidance on customs matters. Replaces guidance previously in Customs Warehousing (CW), Imported goods end-use relief (ENU), Inward Processing Relief (IPR), Outward Processing Relief (OPR) and Processing under Customs Control (PCC)


Debt Management and Banking Manual
Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking and Accounting Guide (BAAG).

Decisions and Appeals for National Insurance and Statutory Payments
Technical guidance for NI, employment status and statutory payments decisions and appeals.

Denatured Alcohol Manual
HMRC strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK.

Diplomatic Privileges Manual
Guidance to staff involved in the application of privileges, immunities and reliefs from duty and VAT on the importation, acquisition and withdrawal from warehouse of goods under diplomatic privilege.

Double Taxation Relief Manual
The principles of double taxation relief and lists of all countries that the UK has a double taxation agreement with when income is earned in the UK by a non-resident.

Duty Free Spirits Manual
This manual gives information and guidance on the use of duty free spirits – when they may be used, for what purpose and the approval and control procedures involved.


EC Export Preference Manual
A guide to EC Export Preference.

EC preferences exports to Turkey Manual
A guide to EC preferences exports to Turkey.

EC preferences imports from Turkey Manual
A guide to EC preferences imports from Turkey.

Employee Tax Advantaged Share Scheme User Manual
Guidance relating to tax advantaged share schemes.

Employment Income Manual
A guide to the Income Tax (Earnings and Pensions) Act 2003.

Employment Related Securities Manual
How securities (including shares and options over securities) are taxed and treated for National Insurance.

Employment Status Manual
Guidance on issues relating to the employment status of individuals.

Enquiry Manual
How HMRC carries out tax enquiry work.

Excise Assessments Interim Guidance
Interim guidance regarding Excise Assessments.

Excise Civil Penalties Manual
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994.

Excise Competent Official Guidance Manual
Guidance for staff who work with and exchange excise information under Excise Administrative Co-operation Arrangements.

Excise Due Diligence Condition Guidance

Excise Repayment of Overpaid Duty Guidance
This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty.

Excise Statutory Interest Manual
This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest.

Export Procedures
A general guide to UK export procedures using the National Export System.


Film Production Company Manual
Guidance relating to the taxation of activities by a film production company.

Fraud Civil Investigation Manual
Code of Practice 9 and the Contractual Disclosure Facility (CDF).


Gas for Road Fuel Use Manual

General Insurance Manual
About the general insurance industry, its taxation, how it’s regulated and the rules it has to follow.

Guidance and Real Estate Investment Trusts Manual
A definition of Real Estate Investment Trusts (REITs) and how they work.

Guidance on the Audit of Customs Values
Describes the department’s interpretation of the EC legislation covering the valuation of imported goods for ad-valorem customs duty purposes and import VAT.


Holding and Movement Assurance Guidance
All existing Holding and Movement Manuals will soon be merged into this new publication.

Holding and Movement Alcohol Strategy – Abandonment of Goods Manual

Holding and Movement Alcohol Strategy Accounts

Holding and Movement Alcohol Strategy Audit Risk and PERCET Manual

Holding and Movement Alcohol Strategy Credibility

Holding and Movement Alcohol Strategy Post Visit Action

Holding and Movement Alcohol Strategy Pre Visit Preparations

Holding and Movement Alcohol Strategy Supply Chain manual

Holding and Movement Alcohol Strategy Subsidiary Records manual

Holding and Movement Alcohol Strategy Unannounced Visits manual

Holding and Movement Duty Stamps Manual

Holding and Movement Export Shops Guidance Manual

Holding and Movement Financial Securities Assurance Manual

Holding and Movement Italian Tax Stamps Manual

Holding and Movement Owners and Transporters Manual

Holding and Movement Warehousing Manual

Hydrocarbon Oils Strategy Manual
Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy.


Imports Manual
Guidance on the VAT on imported goods and import VAT reliefs.

Import and Export Pipe-line Manual
This guidance sets out the legal provisions and principles relating to the revenue control of off-shore import pipe-lines and on-shore export pipe-lines.

Import and National Clearance Hub Procedures Manual

Import preference guidance notes

Information Disclosure Guidance Manual
Guidance on the confidentiality rules that apply to HMRC information and guidance on the circumstances in which information may be disclosed.

Inheritance Tax Manual
Guidance on the assessment, collection and accounting of Inheritance Tax.

Insurance Premium Tax Manual
This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.

Insurance Policyholder Taxation Manual
Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies.

International Exchange of Information Manual
Guidance for staff involved with international exchange of information under the UK’s international exchange agreements.

International Manual
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements.

Introduction to Administrative Cooperation in Excise Manual
An introduction to procedures for Administrative Cooperation in Excise (AC-e), the different types of cooperation, and why and when they are used.


No manuals.


No manuals.


Labour Provider Manual
Guidance and information on Labour Provider.

Landfill Tax Manual
Guidance and information on Landfill Tax.

Lloyds Manual
An overview of the Lloyds market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyds underwriting members.


Machine Games Duty Manual
This guidance contains more detailed information on how to carry out a compliance check where dutiable machine games are on the premises.

Money Laundering Regulation: compliance
Guidance on the principles and good practice that should be applied by HMRC staff involved in anti-money laundering compliance.

MLR1 Penalties Guidance
This guidance provides a complete explanation of the ways we can encourage compliance with the Regulations, how a penalty is calculated and escalated sanctions for non-compliance.

Money Laundering Regulations: registration
This guidance gives information and advice about the principles and good practice that should be applied by HMRC staff involved in registration under the 2007 Regulations.

Museums and Galleries Exhibition Tax Relief
This guidance gives information about how to apply the new relief introduced by Finance Act (no 2) 2017.


National Insurance Manual
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers.

National Minimum Wage Manual
Technical guidance regarding the entitlement and enforcement of the national minimum wage.


Offshore Funds Manual
Guidance on how UK resident investors in offshore funds are treated for tax purposes.

Oil Taxation Manual
An overview of the law and practice for the oil fiscal regime, in particular Petroleum Revenue Tax, ring fence Corporation Tax and the supplementary charge.

Oil Technical Manual
A general introduction into oils activity and the assurance role of HMRC.

Orchestra Tax Relief
This guidance applies to incorporated companies within the charge to Corporation Tax that are directly involved in the production of orchestral concerts.

Other Non-Statutory Clearance Guidance
This guidance is for all HMRC staff who deal with other non-statutory clearances.


Partnership Manual
Guidance on partnerships and how they are taxed in the UK.

PAYE Manual
Guidance for staff working through PAYE processes for individuals and employers.

PAYE Settlements Agreements Manual
What a PAYE Settlement Agreement (PSA) is and how to deal with it.

Pensions Tax Manual
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

Property Income Manual
How rents from UK properties are taxed.


No manuals.


Registered Pension Schemes Manual
This manual is no longer available. See the Pensions Tax Manual for current guidance.

Repayment Claims Manual
How HMRC deals with annual repayment claims, and how the work is organised and checked.

Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise Manual
Details of Administrative Cooperation in Excise (AC-e) procedures and how to request assistance from other member states.

Residence, Domicile and Remittance Basis Manual
This guidance is written for HMRC officers who have to consider the residence, domicile and remittance basis of individuals.

Responding to requests from OMS under Administrative Cooperation in Excise
How to respond to requests from other member states under Administrative Cooperation in Excise arrangements (AC-e).


Savings and Investment Manual
An explanation of how certain types of income from savings and investments are taxed.

Scottish Taxpayer Technical Guidance
Technical guidance on who is a Scottish taxpayer from 6 April 2016.

Securities Guidance Manual
This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams.

Self Assessment Claims Manual
Guidance on the general legislative framework that applies to self assessment claims.

Self Assessment: the legal framework
The legal framework for Income Tax Self Assessment, how to pay or claim tax, how HMRC checks the returns and about tax returns for partnerships.

Self Assessment Manual
Guidance for staff working through Self Assessment processes including returns, payments, records and the transfer of liability.

Senior Accounting Officer Guidance Manual
Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns.

Shared Workspace Business Manual
Shared Workspace is an online service used by HMRC to collaborate with businesses and agents.

Shares and Assets Valuation Manual
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.

Specialist Investigations Operational Guidance
This manual contains the operational guidance relevant to all teams across Specialist Investigations.

Spirits Production Manual
This guidance deals with the approval and control of distilleries producing spirits.

Stamp Duty Land Tax Manual
Stamp Duty Land Tax, when it is chargeable and which forms to use to tell HMRC of a land transaction that has applied from 1 December 2003.

Stamp Taxes on Shares Manual
Introduction to Stamp Duty on shares and the Stamp Duty Reserve Tax.

Statutory Payments Manual
How HMRC administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay.

Strategic Goods and Services: assessment of risk and offence action Manual
Risk assessment and offence action about the control of export and transhipment of goods that require licences issued by the Department for International Trade.

Strategic Goods and Services: BIS Export Licensing and Sanctions Manual
Risk assessment and offence action about the control of export and transhipment of goods and services that require export or transhipment licences issued by the Department for Business, Innovation and Skills.


Tax Compliance Risk Management
This guidance is for Large Business customer relationship managers and their customers and explains HMRC’s approach to working with large business customers to manage their tax compliance risk.

Tax Credit Technical Manual
A guide to the law relating to Child Tax Credits and Working Tax Credits including entitlement, changes in circumstances and how payments are made.

Tax Credits Manual
How HMRC handles Child Tax Credit and Working Tax Credit cases.

Technical Teams Operational Guidance Manual
Guidance on the Technical Teams Operational Guidance Manual.

Television Production Company Manual
Guidance on the regime for the taxation of Television Production Companies and a new relief for the television industry, Television Tax Relief.

Temporary storage and approved depositories
Guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport.

Theatre Tax Relief Manual
Guidance on specific rules for relief for theatrical production companies.

Tobacco: control of supply chains
The role of HMRC to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling.

Tobacco Products Duty Manual

Tonnage Tax Manual
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.

An introduction to trusts, their income and gains and how HMRC treats them for tax purposes.


No manuals.


VAT Manuals
A link to an A to Z listing of all manuals about VAT.

Venture Capital Schemes Manual
A definition of the different types of venture capital schemes and how they work.

Video Games Development Company Manual
The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.


Wine Manual
Guidance to help staff to understand wine and made-wine and to be able to deal with enquiries and carry out effective assurance visits.


No manuals.


No manuals.


No manuals.

Source: HMRC