In 2016 the Government announced proposals to improve the filing process for SDLT, thereby increasing efficiency, and to reduce the compliance burden and costs for both HMRC and customers. A consultation was published, seeking views on proposed changes, their design and implementation. HMRC has since published a summary of responses.

In response to concerns about the 14-day filing time limit, the Government delayed the commencement in order to make it easier to comply with obligations in respect of complex commercial transactions.

SDLT is chargeable on acquisitions of land in England, Wales and Northern Ireland although charities are granted relief where land is held for qualifying charitable purpose. Charities need to be aware of the potential SDLT liabilities where the entire land/building is not to be retained for charitable purposes. There is no partial exemption from SDLT: the transaction is either fully exempt or fully chargeable. Further information is available here.

Draft legislation was published for consultation on 6 July 2018. Read more here.