Regulations implementing an extension of the Tax Avoidance Disclosure Regime to require the disclosure of certain Stamp Duty Land Tax transactions came into effect on 1 April 2010.

The regulations give effect to the announcement in the Pre-Budget Report 2009 that the Tax Avoidance Disclosure Regime would be extended to Stamp Duty Land Tax transactions concerning residential property with a face value of at least £1 million in addition to all disclosed Stamp Duty Land Tax schemes for both commercial and residential property.

The regulations have yet to be published, however a description of the schemes that must be disclosed is available at http://www.opsi.gov.uk/si/si2010/pdf/uksi_20100407_en.pdf, and details of the information that must be provided to HMRC by persons who have used a disclosed Stamp Duty Land Tax avoidance scheme are available at http://www.opsi.gov.uk/si/si2010/pdf/uksi_20100410_en.pdf