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Official guidance
Stamp Taxes on Shares Manual

STSM014000 · Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates

  • STSM014010 · Stamp Duty Reserve Tax - the rate of the principal charge
  • STSM014020 · Stamp Duty Reserve Tax - higher rate for certain transactions
  • STSM014030 · Stamp Duty Reserve Tax - Rounding
  1. Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: contents
  2. Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: Stamp Duty Reserve Tax - the rate of the principal charge

STSM014010 | Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: Stamp Duty Reserve Tax - the rate of the principal charge

From HM Revenue & Customs · Stamp Taxes on Shares Manual

The rate of the principal Stamp Duty Reserve Tax (SDRT) charge is 0.5% and is imposed by FA86/S87 (6)

The treatment for fractions of a penny can be found at STSM014030.

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