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EFIS 4, January 2006 : Conveyancing

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The Stamp Duty (Exempt Instruments) Regulations 1987 determine which transfers of stock or shares are exempt from payment of Stamp Duty.

Following the implementation of the Civil Partnership Act 2004 on 5th December, the Tax and Civil Partnership (No. 2) Regulations 2005 have broadened the existing categories to include transfers of stock or shares between civil partners.

We have therefore amended the categories on the back of CON40 and CON40G to refer to civil partners.

Following Royal Assent of the Finance Bill 2004 on 22nd July 2004, the Policy Team at HMRC and H.M. Land Registry have approved these amendments and additions to an SDLT60 ''Self-Certificate''.

1. Grant of a lease for no chargeable consideration (that is, no premium and no rent of any monetary value).

2. Transfer or assignment of a leasehold interest in land (in Scotland, assignation of a tenant's interest under a lease) where both the following elements are satisfied:

(i) The term of the lease when granted was less than seven years.
(ii) The amount of any consideration is not such as to attract a charge to SDLT at a rate of 1% or more (ignoring the availability of any relief).

3. Land transaction in residential property (other than the grant or assignment of a lease) where the chargeable consideration, together with that of any linked transactions, is less than Ł1000.

4. Transfer to a beneficiary entitled under a will, or on intestacy, where the only consideration given is the assumption of 'secured debt' as defined in paragraph 3A of Schedule 3 Finance Act 2003.

5. Transfer of interest in a partnership for chargeable consideration not exceeding the zero rate threshold, which is not notifiable by virtue of paragraph 30 of Schedule 15 of the Finance Act 2003.

We have therefore inserted these descriptions on the SDLT60 alongside a tick-box.

The SDLT4 has also received a minor field amendment and is enclosed for your use.

Forms affected

SDLT4 Land Transaction Return - Additional details about the transactions, including leases New/Amended
SDLT60 Certification that no Land Transaction Return is required for a land transaction New/Amended
CON40 Transfer of Stock or Shares New/Amended
CON40G Transfer of Stock or Shares (by Company) New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.