STSM011090 | Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: Stamp Duty - previous rates of duty

Transfers of stock or marketable securities:

Any amount or value 0.5% rounded up to the next multiple of £5

Transfers of stock or marketable securities to a depositary receipt issuer or operator of a clearance service (or their nominees)

Any amount or value 1.5% rounded up to the next multiple of £5

Transfer on sale of property other than stock or marketable securities

Stamp Duty applies to a conveyance, transfer or a lease of land where the instrument was executed prior to 1 December 2003. See https://www.gov.uk/guidance/stamp-duty-rates-on-land-transfers-before-december-2003 for information about the rates for Stamp Duty on land transfers from March 2000 and for rates before 2000.

Land instruments which become effective on or after 1 December 2003 are subject to Stamp Duty Land Tax. See the Stamp Duty Land Tax Manual .