On 23 July 2014, HMRC published its new manual addressing both stamp duty and stamp duty reserve tax (SDRT). This publication is long overdue, as the Stamp Taxes Manual, last updated in 2001, pre-dates the introduction of stamp duty land tax.

It appears that the new Stamp Duty manual will exist alongside the old Stamp Taxes Manual, for the foreseeable future at least.

To view the new Stamp Duty manual, click here.