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Official guidance
Stamp Taxes on Shares Manual

STSM021000 · Scope of stamp duty on shares: Stamp Duty - basics of a charge

  • STSM021010 · Scope of stamp duty on shares: stamp duty: basics of a charge: overview
  • STSM021020 · Scope of stamp duty on shares: stamp duty: basics of a charge: essentials of a sale
  • STSM021030 · Scope of stamp duty on shares: stamp duty: basics of a charge: extent of the charge
  • STSM021040 · Scope of stamp duty on shares: stamp duty: basics of a charge: what are stock and marketable securities?
  • STSM021050 · Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: cash
  • STSM021060 · Scope of Stamp Duty on shares: Stamp Duty: basics of a charge: chargeable consideration: stock or marketable securities
  • STSM021070 · Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: debt
  • STSM021080 · Scope of stamp duty on shares: stamp duty: basics of a charge: debt: debt released - examples
  • STSM021090 · Scope of stamp duty on shares: stamp duty: basics of a charge: debt assumed - examples
  • STSM021100 · Scope of stamp duty on shares: stamp duty: basics of a charge: future cash: examples
  • STSM021110 · Scope of stamp duty on shares: stamp duty: basics of a charge: future stock or marketable securities: examples
  • STSM021120 · Scope of stamp duty on shares: stamp duty: basics of a charge: the contingency principle
  • STSM021130 · Scope of stamp duty on shares: stamp duty: basics of a charge: dividend in specie
  • STSM021140 · Scope of stamp duty on shares: stamp duty: basics of a charge: exchange of shares
  • STSM021150 · Scope of stamp duty on shares: stamp duty: basics of a charge: grant of an option
  • STSM021160 · Scope of stamp duty on shares: stamp duty: basics of a charge: principal instrument
  • STSM021170 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer in contemplation of a sale
  • STSM021180 · Scope of stamp duty on shares: stamp duty: basics of a charge: company takeovers
  • STSM021190 · Scope of stamp duty on shares: stamp duty: basics of a charge: block transfers
  • STSM021200 · Scope of stamp duty on shares: stamp duty: basics of a charge: bulk purchases by PEP & Investment Portfolio Managers
  • STSM021210 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of partly paid up shares
  • STSM021220 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of loan capital
  • STSM021230 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of convertible notes
  • STSM021240 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of Permanent Interest Bearing Shares
  • STSM021245 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of Hybrid Capital Instruments
  • STSM021245A · Scope of stamp duty on shares: stamp duty: basics of a charge: exemption for transfers of Hybrid Capital Instruments
  • STSM021247 · Scope of stamp duty on shares: stamp duty: basics of a charge: Securitisation and insurance-linked securities (ILS)
  • STSM021250 · Scope of stamp duty on shares: stamp duty: basics of a charge: A to A transfers
  • STSM021260 · Scope of stamp duty on shares: stamp duty: basics of a charge: company purchasing its own shares
  • STSM021270 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of an interest in a partnership
  • STSM021280 · Scope of stamp duty on shares: stamp duty: basics of a charge: shares held on an overseas branch register
  • STSM021290 · Scope of stamp duty on shares: stamp duty: basics of a charge: transfer following failure to lodge a renounceable letter of allotment
  • STSM021300 · Scope of stamp duty on shares: stamp duty: basics of a charge: reliefs
  • STSM021305 · Transfers of listed securities and connected persons
  • STSM021310 · Transfers of listed securities and connected persons: How Stamp Duty is to be calculated
  • STSM021320 · Transfers of listed securities and connected persons: Market Value calculation
  • STSM021330 · Transfers of listed securities and connected persons: Listed securities
  • STSM021340 · Transfers of listed securities and connected persons: Connected company and connected persons
  • STSM021400 · Transfers of unlisted securities to connected companies – contents
  1. Scope of Stamp Duty on shares: contents
  2. Scope of stamp duty on shares: Stamp Duty - basics of a charge: contents

STSM021000 | Scope of stamp duty on shares: Stamp Duty - basics of a charge: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents39 entries

  1. STSM021010Scope of stamp duty on shares: stamp duty: basics of a charge: overview
  2. STSM021020Scope of stamp duty on shares: stamp duty: basics of a charge: essentials of a sale
  3. STSM021030Scope of stamp duty on shares: stamp duty: basics of a charge: extent of the charge
  4. STSM021040Scope of stamp duty on shares: stamp duty: basics of a charge: what are stock and marketable securities?
  5. STSM021050Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: cash
  6. STSM021060Scope of Stamp Duty on shares: Stamp Duty: basics of a charge: chargeable consideration: stock or marketable securities
  7. STSM021070Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: debt
  8. STSM021080Scope of stamp duty on shares: stamp duty: basics of a charge: debt: debt released - examples
  9. STSM021090Scope of stamp duty on shares: stamp duty: basics of a charge: debt assumed - examples
  10. STSM021100Scope of stamp duty on shares: stamp duty: basics of a charge: future cash: examples
  11. STSM021110Scope of stamp duty on shares: stamp duty: basics of a charge: future stock or marketable securities: examples
  12. STSM021120Scope of stamp duty on shares: stamp duty: basics of a charge: the contingency principle
  13. STSM021130Scope of stamp duty on shares: stamp duty: basics of a charge: dividend in specie
  14. STSM021140Scope of stamp duty on shares: stamp duty: basics of a charge: exchange of shares
  15. STSM021150Scope of stamp duty on shares: stamp duty: basics of a charge: grant of an option
  16. STSM021160Scope of stamp duty on shares: stamp duty: basics of a charge: principal instrument
  17. STSM021170Scope of stamp duty on shares: stamp duty: basics of a charge: transfer in contemplation of a sale
  18. STSM021180Scope of stamp duty on shares: stamp duty: basics of a charge: company takeovers
  19. STSM021190Scope of stamp duty on shares: stamp duty: basics of a charge: block transfers
  20. STSM021200Scope of stamp duty on shares: stamp duty: basics of a charge: bulk purchases by PEP & Investment Portfolio Managers
  21. STSM021210Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of partly paid up shares
  22. STSM021220Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of loan capital
  23. STSM021230Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of convertible notes
  24. STSM021240Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of Permanent Interest Bearing Shares
  25. STSM021245Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of Hybrid Capital Instruments
  26. STSM021245AScope of stamp duty on shares: stamp duty: basics of a charge: exemption for transfers of Hybrid Capital Instruments
  27. STSM021247Scope of stamp duty on shares: stamp duty: basics of a charge: Securitisation and insurance-linked securities (ILS)
  28. STSM021250Scope of stamp duty on shares: stamp duty: basics of a charge: A to A transfers
  29. STSM021260Scope of stamp duty on shares: stamp duty: basics of a charge: company purchasing its own shares
  30. STSM021270Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of an interest in a partnership
  31. STSM021280Scope of stamp duty on shares: stamp duty: basics of a charge: shares held on an overseas branch register
  32. STSM021290Scope of stamp duty on shares: stamp duty: basics of a charge: transfer following failure to lodge a renounceable letter of allotment
  33. STSM021300Scope of stamp duty on shares: stamp duty: basics of a charge: reliefs
  34. STSM021305Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: contents
  35. STSM021310Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: How Stamp Duty is to be calculated
  36. STSM021320Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: Market Value calculation
  37. STSM021330Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: Listed securities
  38. STSM021340Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: Connected company and connected persons
  39. STSM021400Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of unlisted securities to connected companies – contents
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