46:
772:
381:
882:, Chancellor George Osborne announced reform to stamp duty to remove the slab element - stamp duty is now paid on the amount above certain thresholds rather than one rate on the total amount which depends on the amount, as detailed in the section above. This change was beneficial for 98% of property purchases but caused a collapse in sales at the upper end of the market.
400:, under "An act for granting to their Majesties several duties upon vellum, parchment and paper, for four years, towards carrying on the war against France". In the 1702/03 financial year 3,932,933 stamps were embossed in England for a total value of £91,206.10s.4d. Stamp duty was so successful that it continues to this day through a series of
811:
When a return is accepted by HMRC they provide a certificate without which it is impossible to register a change in the land ownership. Even though the HMRC website itself says that SDLT is due within 14 days of the transaction completing, Mortgage lenders may require that the Stamp Duty is paid upon
758:
and its custodians mounted lawsuits against HMRC alleging that the levying of the 1.5% SDRT charge on delivery of HSBC shares into
Euroclear as consideration for the acquisition of CCF shares breached EEC Directive 69/335/EEC on capital taxes. Ultimately HSBC won, with the 1.5% SDRT charge prohibited
738:
for the transfer of shares (in the case of stamp duty, rounded up to the nearest £5). The same transaction may include an agreement to transfer shares which may trigger a liability to SDRT, and the agreement may later be completed by a transfer of the shares which is liable to stamp duty. Provided
1146:
At this time, SDLT worked on a "slab" basis, so the above percentages apply to the whole of the purchase price. For example, a house priced at £250,000 would attract an SDLT of £2,500, but one of £250,001 would be liable to SDLT of £7,500, while one of £500,000 would be liable for £15,000 but a
746:
scheme or a clearance service (other than CREST, which is exempted). The higher charge compensates for the fact that later transfers of depositary interests or through the clearance services will not attract SDRT. This type of SDRT is by nature paid almost exclusively by offshore (i.e. non-UK)
827:
of rent passing under the whole term of the lease. Previously, stamp duty was charged at rate of up to 24% of the annual rent. The amount of SDLT due on the grant of a typical commercial lease generally amounts to a substantial increase from the amount of stamp duty that would have been due
911:
Prior to the 2014 change, the
National Association of Estate Agents and the Association of Residential Letting Agents said that SDLT distorted or depressed the housing market due to the sharp increases above certain thresholds (sometimes known as the "slab" system). Campaigners like the
1151:
on the housing market, because a house is very difficult to sell at prices just above each threshold, for example, £250,001. There were regular calls for a different structure for stamp duty to avoid the distorting effect that the slab tax structure has on the housing market.
762:
A unique feature of SDRT, compared to other purely domestic taxes in the United
Kingdom, is that more than 40% of the annual intake is collected from outside the UK, thus creating an annual inflow of approx. £1.5 billion from foreign investors to the UK government.
1066:
The government defines first-time buyers as “an individual or individuals who have never owned an interest in a residential property in the United
Kingdom or anywhere else in the world and who intends to occupy the property as their main residence”.
726:, and is charged on agreements to transfer shares and other securities. SDRT is not a stamp tax, but a self-assessed transfer tax which is usually collected automatically by stock market participants (such as brokers) when a transaction takes place.
808:(previously Inland Revenue) and documents no longer need be given a physical stamp. Like any other self-assessed tax, but unlike stamp duty, HM Revenue and Customs is able to enquire into an SDLT return and raise assessments to recover unpaid SDLT.
1296:
Certain properties may be eligible for SDLT relief. For example if the residential property your are purchasing is uninhabitable (for example: severe leakage, mould, asbestos or unsafe wiring) then tax relief or an exemption may be obtained.
759:
for any delivery (definitely pre-Brexit, and apparently post Brexit also) into an EU clearance system, and the initial delivery of newly issued shares into any clearance system worldwide. HMRC was obliged to refund SDRT improperly levied.
516:
by merger of the Board of Excise and Board of Stamps and Taxes. Stamp taxes were then administered by the Inland
Revenue Stamp Taxes business stream (formerly the Stamp Office). Another merger occurred in 2004, when the Inland Revenue and
1032:
introduced a temporary reduction in stamp duty for buyers in
England and Northern Ireland completing purchases before 31 March 2021 with no stamp duty due on the first £500,000 of property value. This was implemented into law through the
733:
form which can only be transferred by using a physical stock transfer form, and runs in parallel to SDRT on agreements to transfer shares. Since 1986, both stamp duty and SDRT have been charged at a rate of 0.5% of the
675:
shares and other securities in 1986, and with the growth of paperless transactions SDRT rather than stamp duty now applies to most transfers of shares and securities. Stamp duty land tax on transactions was replaced in
836:
In 2005, the threshold for paying SDLT was raised from £60,000 to £120,000. In 2006, the threshold was further raised to £125,000. In certain disadvantaged areas, the threshold is raised to £150,000. In 2007, at the
559:
1627:
HSBC Holdings Plc and
Vidacos Nominees Ltd v HMRC (Case C-569/07) before the CJEU (Vidacos); and HSBC Holdings Plc and The Bank of New York Mellon Corporation v HMRC UKFTT 163 before the First-tier Tribunal
739:
that the transfer is stamped within 6 years, the charge to SDRT is cancelled to avoid a double charge. Stamp duty on repurchases of shares with a value of less than £1,000 was abolished from 13 March 2008.
849:, announced that a Conservative government would abolish stamp duty for first-time buyers on properties up to £250,000. This was introduced as a two year measure by the Labour in 2010, just before the
2121:
1917:
2025:"House of Commons - HC 1652 Communities and Local Government Committee: Written submission from the National Association of Estate Agents and the Association of Residential Letting Agents"
579:. During the early part of the eighteenth century, the duty was extended to cover a number of other paper items (plus dice, which were stamped on their packaging) including the following:
1689:
804:
For typical transactions in land, such as the buying and selling of a residential house, there is little change from stamp duty, except that a tax return is required to be made to the
1518:
513:
1044:
Despite a reversion of rates on 1 October 2021 a permanent reduction to the rates in place during the second period of the stamp duty holiday took effect on 23 September 2022.
867:, the Chancellor ended stamp duty on homes under £250,000 for first-time buyers for a two-year period, while introducing a new 5% rate for properties over £1,000,000. In the
602:
Later, because of the perceived efficiency of stamp duty as a means of raising revenue, stamp duty was levied on a variety of items, whether or not paper-based, including:
1663:
856:
On 2 September 2008, the UK Government announced that the threshold for paying SDLT would be raised from £125k to £175k for one year, as from 3 September 2008. In the
1664:"Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT- further announcement"
1817:
1760:
718:
to ensure that a form of tax equivalent to stamp duty would continue to be payable on the transfer of uncertificated shares. At that time, it was expected that the
2144:
1944:
671:
derived from stamp duty, was introduced for land transactions from 1 December 2003. "Stamp duty reserve tax" (SDRT) was introduced on agreements to transfer
536:
still contain much of the operative law on stamp duties, although there have since been significant amendments and a partial consolidation was made in the
893:
or holiday homes) pay a 3% surcharge on top of the standard rate for any particular price. This is refunded if the first home is sold within three years.
1612:
896:
A stamp duty holiday was introduced from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 offering reduced rates on purchases.
875:. Some research has indicated this tax, at the lower end of the housing market, might depress mobility and lead to inefficient allocation of housing.
714:
Aside from an exemption for 'qualifying intermediaries' such as market makers at large banks, Stamp duty reserve tax (SDRT) was introduced under the
1327:
853:. The removal of the "slab" structure in 2014 meant that all purchases under the threshold were tax free, regardless of the status of the buyer.
1034:
1687:
930:
In
October 2015 the Spatial Economics Research Centre produced a report detailing the distorting effects of stamp duty on the housing market.
1866:
1776:
1511:
2109:
1306:
372:
to be attached to or impressed upon the document in question. The more modern versions of the tax no longer require a physical stamp.
1029:
900:
722:
share trading system would come into operation. In the event, SDRT was adapted for the change to trading in uncertificated shares in
508:
Historically, stamp taxes were administered by the Board of Stamps. This merged with the Board of Taxes in 1833/34, and the Board of
1998:
2244:
899:
A permanent return to the rates that were in place between 1 July and 30 September 2021 was announced with immediate effect at the
2087:
2424:
1575:
1479:
1356:
123:
118:
2047:
1843:
2429:
871:, Chancellor George Osborne introduced a new 7% level for properties over £2,000,000 to assuage Liberal Democrat demands for a
153:
17:
497:
Until 1793 stamp duty was always imposed as a fixed amount, regardless of the size of the transaction. In 1808 stamp duty on
342:
81:
966:
For residential house purchases, the current rates in
England & Northern Ireland from 23 September 2022 are as follows:
1557:
1041:
the deadline was extended to 30 June 2021 for purchases up to £500,000 and 30 September 2021 for purchases up to £125,000.
850:
1052:
First time buyers can claim a relief if they purchase their first home after 23 September 2022. This means they will pay:
86:
1757:
783:. It largely replaced stamp duty with effect from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed
691:
Physical stamping of documents for stamp duty was retired on 19 July 2021, having been replaced by an electronic system.
45:
2169:
1514:
791:
681:
487:
316:
296:
229:
2024:
1393:
927:
The changes made in the 2014 Autumn
Statement caused a collapse in the number of sales of more expensive properties.
148:
1705:
1038:
864:
779:
Stamp duty land tax (SDLT) is a tax on land transactions in England and Northern Ireland. It was introduced by the
529:
128:
942:
in the UK but no change in these thresholds, leading to a substantial increase in the revenue from SDLT through
1433:
113:
36:
2403:
751:
886:
838:
723:
1610:
950:
received £2.145bn from residential stamp duty. In 2002–03, it received £3.59bn, rising to £6.5bn in 2007-8
2074:
491:
468:
2284:
2258:
1969:
921:
103:
775:
Graphs of residential stamp duty land tax and rates for individuals for before and after 4 December 2014
742:
A higher rate of SDRT at 1.5% is charged for the issue or transfer of shares to a person who operates a
868:
857:
747:
investors, primarily US fund managers and amounts to approx. 25% of the total SDRT collected annually.
667:, stamp duty was largely abolished in the UK from 1 December 2003. "Stamp duty land tax" (SDLT), a new
311:
2409:
1317:
816:
558:
335:
301:
265:
2324:
1638:
812:
completion itself. Stamp duty is typically paid by the conveyancer or solicitor directly to HMRC.
1530:
1063:
For purchases above £625,001 the same rules apply as for those who have purchased a home before.
522:
306:
260:
2371:
2197:
913:
805:
719:
651:
The scope of stamp duty has been reduced dramatically in recent years. Apart from transfers of
518:
393:
275:
138:
65:
2102:
1337:
2122:"Stamp duty: has London finally lost its status as the luxury property hotspot of the world?"
1918:"Stamp duty: has London finally lost its status as the luxury property hotspot of the world?"
704:
547:
in the United Kingdom. The charge was one penny until 1918, when Chancellor of the Exchequer
234:
163:
1454:
953:
Revenue from the tax peaked in 2017-2018 at £12.91 billion, however it has since declined.
798:
685:
540:. The Stamp Act 1891 was the inspiration for many of the older Australian stamp duty Acts.
369:
328:
270:
8:
708:
224:
203:
183:
143:
91:
2085:
1719:
743:
700:
656:
397:
193:
158:
98:
2222:
1790:
1733:
1429:
1426:
Creating a Good Impression: three hundred years of The Stamp Office and stamp duties.
1148:
846:
824:
730:
672:
660:
576:
365:
255:
239:
2048:"SERC: Spatial Economics Research Centre: Does stamp duty stop people moving house?"
1844:"SERC: Spatial Economics Research Centre: Does stamp duty stop people moving house?"
920:, argued for a progressive tax based on incremental tax bands. In November 2013 the
621:
certificates (1784–2007, became assessed tax from 1808 and excise licence from 1860)
2170:"Transfer Taxes and Household Mobility: Distortion on the Housing or Labor Market?"
2108:, No. 21, Council of Mortgage Lenders, 5 November 2013. Retrieved 6 November 2013.
879:
780:
715:
537:
483:
456:
219:
2091:
1764:
1693:
1616:
652:
606:
572:
448:
168:
2298:
1147:
purchase of £500,001 would be liable for £20,000. The result is that SDLT had a
392:
Stamp duty was first introduced in England on 28 June 1694, during the reign of
2349:
1891:
947:
842:
618:
533:
509:
479:
416:
360:
407:
During the 18th and early 19th centuries, stamp duties were extended to cover
380:
173:
2418:
1421:
943:
735:
562:
The "Stamp Duty Paid" mark that appeared on British cheques from 1956 to 1971
428:
385:
889:
to stamp duty. With effect from April 2016, buyers of second homes (whether
771:
404:. Similar duties have been levied in the Netherlands, France and elsewhere.
2145:"Stamp duty rise hits London home prices with fastest fall since the crash"
1945:"Stamp duty rise hits London home prices with fastest fall since the crash"
1332:
1322:
860:, the Chancellor extended this "stamp duty holiday" until the end of 2009.
784:
668:
498:
432:
198:
188:
1391:
699:"SDRT" redirects here. For segmented discourse representation theory, see
1542:
1311:
872:
820:
664:
552:
291:
60:
1586:
1486:
1367:
890:
729:
Stamp duty remains in force for shares and securities that are held in
502:
420:
356:
178:
917:
939:
548:
424:
408:
401:
938:
In years prior to 2005, there had been a high level of house price
677:
612:
Gold and silver plate (1783–1890), and licences for dealing therein
490:". The argument over stamp duty contributed to the outbreak of the
472:
412:
630:
Pawnbrokers' licences (1785–1974, became excise licence from 1864)
589:
452:
2223:"UK | UK Politics | Government 'may defer' stamp duty"
2068:
823:
payable under the lease, at the rate of 1% of the (discounted)
583:
Playing cards (1711–1960, became excise duty from 1864 onwards)
544:
464:
2073:, The TaxPayers' Alliance, 2013. Retrieved 15 September 2013.
1155:
The effect at each trigger point is shown in the table below.
819:
transactions as well as freehold. SDLT is also charged on the
2398:
1392:
Dr. Stephen Spratt of Intelligence Capital (September 2006).
444:
551:
raised it to twopence. The tax was abolished shortly before
2142:
1942:
755:
460:
436:
440:
2103:
Stamp duty: growth in revenue reinforces case for reform
1555:
885:
In the 2015 Autumn Statement, Chancellor George Osborne
1568:
1558:"End of an era as stamp presses decommissioned by HMRC"
1999:"Kwasi Kwarteng's mini-budget: key points at a glance"
1734:"Pay Stamp Duty Land Tax - Detailed guidance - GOV.UK"
1720:"Land Transaction Tax – What is Land Transaction Tax?"
1455:"Records of stamp duties and related responsibilities"
1028:
As part of the response to the COVID-19 pandemic, the
750:
Over several years after its July 2000 acquisition of
566:
1631:
2045:
1075:
Prior to 4 December 2014 the rates were as follows:
501:, including transfers of land and shares, became an
1070:
794:was introduced from 1 April 2015, replacing SDLT.
684:(LBTT) from 1 April 2015 and replaced in Wales by
1328:Residential property market in the United Kingdom
707:. For Shandong Radio and Television Station, see
368:(written documents), and historically required a
2416:
1846:. Spatial-economics.blogspot.co.uk. 24 July 2012
1656:
1867:"Stamp duty reform: the key facts | Money"
1818:"Housing market in the Budget 2009: stamp duty"
1059:5% on the portion between £425,001 and £625,000
1035:Stamp Duty Land Tax (Temporary Relief) Act 2020
924:produced a detailed report calling for reform.
627:Attorneys' and solicitors' licences (1785–1949)
2285:"Stamp Duty Land Tax: Temporary reduced rates"
2143:Jonathan Prynn; Joanna Bourke (24 July 2015).
1970:"Stamp Duty Land Tax: temporary reduced rates"
1943:Jonathan Prynn; Joanna Bourke (24 July 2015).
1864:
375:
336:
2237:
1403:. Stamp Out Poverty Campaign. pp. 15–16
543:Between 1782 and 1971, a tax was charged on
174:Various alcohol- and gambling-related duties
1777:"How much is stamp duty and when do I pay?"
1307:Cost of moving house in the United Kingdom
343:
329:
1556:HM Revenue & Customs (18 June 2021).
694:
2027:. Publications.parliament.uk. 1 May 2012
1485:. HM Revenue and Customs. Archived from
978:Including additional property surcharge
770:
557:
379:
1815:
1447:
14:
2417:
2245:"Stamp duty land tax receipts UK 2021"
1415:
766:
2299:"Budget 2021: Key points at-a-glance"
2198:"HM Revenue & Customs: Home Page"
2046:Dr. Christian Hilber (24 July 2012).
1993:
1991:
1385:
525:which now itself manages stamp duty.
2203:. Inlandrevenue.gov.uk. 28 June 2011
1047:
961:
906:
663:and certain transactions involving
567:List of items subject to stamp duty
24:
2050:. Spatial-economics.blogspot.co.uk
1988:
1865:Hilary Osborne (3 December 2014).
1515:Cheque and Credit Clearing Company
831:
792:Land and Buildings Transaction Tax
682:Land and Buildings Transaction Tax
636:Perfumes and cosmetics (1786–1800)
488:no taxation without representation
317:Business rates in Northern Ireland
297:Domestic rates in Northern Ireland
230:Land and Buildings Transaction Tax
25:
2441:
2404:Commons Library Research Briefing
2392:
575:imposed stamp duty on a range of
478:The attempted enforcement of the
149:Annual Tax on Enveloped Dwellings
2259:"Stamp duty reforms – factsheet"
1791:"Stamp duty axed below £175,000"
1585:. pp. 9, 15. Archived from
1517:, 2012. Retrieved 26 June 2013.
1071:Tax rates prior to December 2014
1039:March 2021 United Kingdom budget
787:charged on "land transactions".
703:. For the trail in Florida, see
646:
530:Stamp Duties Management Act 1891
44:
27:Tax charged on legal instruments
2364:
2342:
2317:
2291:
2277:
2251:
2215:
2190:
2162:
2136:
2114:
2096:
2079:
2062:
2039:
2017:
1962:
1936:
1910:
1884:
1858:
1836:
1816:Gammell, Kara (22 April 2009).
1809:
1783:
1769:
1751:
1726:
1712:
1698:
1681:
1621:
1604:
1549:
975:Rate (paid on portion in band)
2425:Taxation in the United Kingdom
2265:. HM Treasury. 3 December 2014
1639:"1.5% SDRT and no-deal Brexit"
1535:
1524:
1505:
1472:
1438:
1349:
1056:0% on purchases up to £425,000
933:
624:Gloves and mittens (1785–1794)
37:Taxation in the United Kingdom
13:
1:
2430:Housing in the United Kingdom
2124:. Telegraph. 30 November 2015
1343:
1291:
1121:from £1,000,001 to £2,000,000
839:Conservative Party Conference
801:replaced stamp duty in 2018.
514:Inland Revenue Board Act 1849
1005:from £925,001 to £1,500,000
956:
492:American War of Independence
364:is a form of tax charged on
7:
2350:"Stamp Duty Land Tax rates"
1366:. p. 7. Archived from
1300:
1113:from £500,001 to £1,000,000
1084:Rate (paid on total value)
922:Council of Mortgage Lenders
482:in the British colonies in
104:Health and Social Care Levy
10:
2446:
2406:Antony Seely, 14 June 2023
1643:www.hoganlovellsbrexit.com
994:from £250,001 to £925,000
698:
595:Advertisements (1712–1853)
376:History of UK stamp duties
312:Business rates in Scotland
2225:. BBC News. 5 August 2008
1692:14 September 2015 at the
1576:"HMRC Stamp Taxes Manual"
1531:Full text of the 1694 Act
1357:"HMRC Stamp Taxes Manual"
1318:Financial transaction tax
1105:from £250,001 to £500,000
1097:from £125,001 to £250,000
983:from £40,000 to £250,000
887:announced further reforms
302:Business rates in England
266:Welsh Rates of Income Tax
53:UK Government Departments
2352:. GOV.UK. 19 August 2013
1758:cml.org.uk, section 10.5
1401:Stamp Out Poverty report
1281:(bought by corporations)
1139:(bought by corporations)
523:HM Revenue & Customs
1276:(bought by individuals)
1134:(bought by individuals)
633:Hair powder (1786–1800)
519:HM Customs & Excise
307:Business rates in Wales
261:Welsh Revenue Authority
2177:Spatialeconomics.ac.uk
2090:3 January 2014 at the
1706:"Land Transaction Tax"
903:on 23 September 2022.
806:HM Revenue and Customs
776:
695:Stamp duty reserve tax
598:Newspapers (1712–1855)
563:
512:was created under the
486:led to the outcry of "
389:
276:Landfill Disposals Tax
139:Stamp Duty Reserve Tax
66:HM Revenue and Customs
18:Stamp Duty Reserve Tax
2372:"Stamp Duty Land Tax"
2325:"Stamp Duty Land Tax"
1892:"Stamp Duty Land Tax"
1543:"Stamp Duty Land Tax"
1512:Taxes and stamp duty.
1394:"A Sterling Solution"
1338:Stamp Duty Calculator
1030:2020 Summer Statement
851:2010 General Election
774:
705:South Dade Rail Trail
561:
388:of the United Kingdom
383:
235:Scottish Landfill Tax
164:Petroleum Revenue Tax
154:Insurance Premium Tax
2070:Stamp Out Stamp Duty
1763:30 July 2013 at the
1615:24 July 2008 at the
1480:"Stamp Taxes Manual"
1428:London: HMSO, p. 3.
918:Stamp Duty Reform UK
799:Land Transaction Tax
686:Land Transaction Tax
384:An 1875 £3 chancery
271:Land Transaction Tax
2410:What is Stamp Duty?
2005:. 23 September 2022
1822:The Daily Telegraph
815:SDLT is charged on
767:Stamp duty land tax
709:Shandong Television
499:conveyances of sale
225:Scottish income tax
212:Scottish Government
204:Vehicle Excise Duty
184:Climate Change Levy
144:Stamp Duty Land Tax
2106:CML News and Views
1924:. 30 November 2015
1898:. 11 December 2015
1797:. 2 September 2008
1779:. 31 October 2018.
1592:on 6 February 2014
1502:paras 1.34 to 1.40
1492:on 6 February 2014
1373:on 6 February 2014
946:. In 2000–01, the
914:Taxpayers Alliance
777:
744:depositary receipt
701:discourse relation
661:bearer instruments
564:
457:insurance policies
390:
194:Machine Games Duty
159:Air Passenger Duty
108:proposal abolished
99:National Insurance
1459:National Archives
1289:
1288:
1282:
1277:
1167:SDLT £ from 2014
1164:SDLT £ until 2014
1149:distorting effect
1144:
1143:
1140:
1135:
1048:First time buyers
1026:
1025:
962:Current tax rates
907:Criticism of SDLT
847:Shadow Chancellor
825:net present value
688:on 1 April 2018.
577:legal instruments
473:armorial bearings
366:legal instruments
353:
352:
256:Taxation in Wales
240:Air Departure Tax
119:Capital gains tax
16:(Redirected from
2437:
2399:HMRC Stamp Taxes
2387:
2386:
2384:
2382:
2368:
2362:
2361:
2359:
2357:
2346:
2340:
2339:
2337:
2335:
2321:
2315:
2314:
2312:
2310:
2295:
2289:
2288:
2281:
2275:
2274:
2272:
2270:
2255:
2249:
2248:
2241:
2235:
2234:
2232:
2230:
2219:
2213:
2212:
2210:
2208:
2202:
2194:
2188:
2187:
2185:
2183:
2174:
2166:
2160:
2159:
2157:
2155:
2140:
2134:
2133:
2131:
2129:
2118:
2112:
2100:
2094:
2083:
2077:
2066:
2060:
2059:
2057:
2055:
2043:
2037:
2036:
2034:
2032:
2021:
2015:
2014:
2012:
2010:
1995:
1986:
1985:
1983:
1981:
1966:
1960:
1959:
1957:
1955:
1940:
1934:
1933:
1931:
1929:
1914:
1908:
1907:
1905:
1903:
1888:
1882:
1881:
1879:
1877:
1862:
1856:
1855:
1853:
1851:
1840:
1834:
1833:
1831:
1829:
1813:
1807:
1806:
1804:
1802:
1787:
1781:
1780:
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1314:of the UK (1986)
1280:
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1158:
1157:
1138:
1133:
1078:
1077:
1016:over £1,500,000
969:
968:
880:Autumn Statement
781:Finance Act 2003
716:Finance Act 1986
615:Hats (1784–1811)
607:Patent medicines
586:Dice (1711–1862)
538:Finance Act 1999
449:patent medicines
345:
338:
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284:Local Government
248:Welsh Government
220:Revenue Scotland
48:
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1278:
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1129:over £2,000,000
1073:
1050:
964:
959:
936:
909:
834:
832:Changes to SDLT
790:In Scotland, a
769:
712:
697:
659:, the issue of
649:
639:Receipts (1795)
573:Stamps Act 1694
569:
417:lottery tickets
378:
349:
169:Aggregates Levy
129:Inheritance tax
114:Corporation tax
35:
28:
23:
22:
15:
12:
11:
5:
2443:
2433:
2432:
2427:
2413:
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2393:External links
2391:
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2305:. 3 March 2021
2290:
2287:. 8 June 2021.
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2149:Standard.co.uk
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2110:Archived here.
2095:
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1949:Standard.co.uk
1935:
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1708:. 3 July 2023.
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972:Consideration
963:
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948:Inland Revenue
935:
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869:budget of 2012
843:George Osborne
841:in Blackpool,
833:
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673:uncertificated
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553:decimalisation
534:Stamp Act 1891
510:Inland Revenue
480:Stamp Act 1765
429:advertisements
377:
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370:physical stamp
361:United Kingdom
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1976:. 8 June 2021
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692:
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687:
683:
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670:
666:
662:
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641:
638:
635:
632:
629:
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623:
620:
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614:
611:
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605:
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603:
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446:
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434:
433:playing cards
430:
426:
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399:
395:
387:
386:revenue stamp
382:
373:
371:
367:
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358:
346:
341:
339:
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327:
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73:
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2379:. Retrieved
2375:
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2227:. Retrieved
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2192:
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2148:
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2126:. Retrieved
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2054:23 September
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2041:
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2019:
2007:. Retrieved
2003:the Guardian
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1973:
1964:
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1948:
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1870:
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1838:
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1794:
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1741:. Retrieved
1737:
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1673:14 September
1671:. Retrieved
1667:
1658:
1648:14 September
1646:. Retrieved
1642:
1633:
1623:
1606:
1594:. Retrieved
1587:the original
1582:
1570:
1561:
1551:
1537:
1526:
1507:
1494:. Retrieved
1487:the original
1474:
1462:. Retrieved
1458:
1449:
1440:
1425:
1417:
1405:. Retrieved
1400:
1387:
1375:. Retrieved
1368:the original
1363:
1351:
1333:Transfer tax
1323:Property tax
1295:
1154:
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1074:
1065:
1062:
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1043:
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828:previously.
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789:
785:transfer tax
778:
761:
749:
741:
731:certificated
728:
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669:transfer tax
665:partnerships
650:
642:Paper (1795)
601:
570:
542:
527:
507:
496:
477:
406:
391:
355:
354:
199:Tobacco Duty
189:Landfill tax
133:
107:
29:
1902:29 December
1738:Hmrc.gov.uk
1583:hmrc.gov.uk
1422:Dagnall, H.
1364:hmrc.gov.uk
1312:Finance Act
934:Tax revenue
901:mini-budget
873:mansion tax
865:2010 budget
858:2009 Budget
821:ground rent
680:by the new
609:(1783–1941)
592:(1711–1834)
469:hair powder
421:apprentices
394:William III
292:Council Tax
61:HM Treasury
2419:Categories
2381:30 October
2269:3 December
1496:6 November
1434:0116414189
1344:References
1292:Tax relief
891:Buy to let
797:In Wales,
657:securities
503:ad valorem
425:indentures
409:newspapers
402:Stamp Acts
357:Stamp duty
179:Bingo Duty
134:Stamp Duty
87:Income tax
2356:24 August
2229:24 August
2207:24 August
2182:6 January
2154:6 January
2128:6 January
2009:1 October
1954:6 January
1928:6 January
1922:Telegraph
1876:6 January
1850:24 August
1743:6 January
1596:6 January
1271:2,000,001
1260:2,000,000
1249:1,000,001
1238:1,000,000
1037:. In the
957:Tax rates
940:inflation
817:leasehold
590:Almanacks
549:Bonar Law
413:pamphlets
2303:BBC News
2088:Archived
1824:. London
1795:BBC News
1761:Archived
1690:Archived
1613:Archived
1301:See also
1285:153,750
1279:300,000
1274:140,000
1266:153,750
678:Scotland
532:and the
453:perfumes
2309:3 March
1980:15 June
1464:4 April
1424:(1994)
1407:6 March
1377:6 March
1263:100,000
1255:43,750
1244:43,750
1233:15,000
1227:500,001
1222:15,000
1216:500,000
1205:250,001
1194:250,000
1183:125,001
1172:125,000
863:In the
845:, then
545:cheques
521:formed
484:America
467:plate,
398:Mary II
359:in the
2376:GOV.UK
2334:1 July
2329:GOV.UK
2263:GOV.UK
1974:Gov.uk
1896:GOV.UK
1828:24 May
1801:24 May
1628:(BNY).
1562:GOV.UK
1432:
1252:50,000
1241:40,000
1230:20,000
1219:15,000
1211:2,500
1200:2,500
720:TAURUS
653:shares
465:silver
445:gloves
2201:(PDF)
2173:(PDF)
1590:(PDF)
1579:(PDF)
1490:(PDF)
1483:(PDF)
1397:(PDF)
1371:(PDF)
1360:(PDF)
1208:7,500
1197:2,500
1186:1,250
724:CREST
505:tax.
2383:2023
2358:2013
2336:2021
2311:2021
2271:2014
2231:2013
2209:2013
2184:2016
2156:2016
2130:2016
2056:2012
2033:2012
2011:2022
1982:2021
1956:2016
1930:2016
1904:2015
1878:2016
1852:2013
1830:2010
1803:2010
1745:2016
1675:2021
1650:2021
1598:2016
1498:2011
1466:2018
1430:ISBN
1409:2019
1379:2019
1137:15%
1022:15%
1019:12%
1011:13%
1008:10%
916:and
756:HSBC
655:and
619:Game
571:The
528:The
471:and
463:and
461:gold
441:hats
437:dice
396:and
92:PAYE
1132:7%
1124:5%
1116:4%
1108:3%
1100:1%
1092:0%
1000:8%
997:5%
989:3%
986:0%
752:CCF
82:VAT
2421::
2374:.
2327:.
2301:.
2261:.
2175:.
2147:.
2001:.
1990:^
1972:.
1947:.
1920:.
1894:.
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