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Contents

Official guidance
Stamp Taxes on Shares Manual

STSM082000 · Trusts and pension schemes: pension schemes

  • STSM082010 · Overview
  • STSM082020 · What are they?
  • STSM082030 · Stamp Duty and Stamp Duty Reserve Tax on investments
  • STSM082040 · Mergers of pension schemes
  • STSM082050 · Member leaves scheme and commences a Personal Pension Scheme
  • STSM082060 · Contributions of assets to an occupational pension, personal pension scheme or Self Invested Personal Pension - general
  • STSM082070 · Contributions of assets to an occupational pension, personal pension scheme or Self Invested Personal Pension - s195 FA 2004
  • STSM082080 · Transfer of assets where the sole consideration is issue of life policy
  • STSM082090 · Pension Funds Pooling Schemes
  • STSM082100 · Pension Funds Pooling Schemes - Stamp Duty and Stamp Duty Reserve Tax treatment
  • STSM082110 · Common Investment Arrangements (CIA)
  1. Trusts and pension schemes: pension schemes: contents
  2. Trusts and pension schemes: pension schemes: overview

STSM082010 | Trusts and pension schemes: pension schemes: overview

From HM Revenue & Customs · Stamp Taxes on Shares Manual

This part of this chapter explains what a pension scheme is and how transfers of shares and securities to and by pension scheme trustees are dealt with for the purposes of stamp duty and Stamp Duty Reserve Tax (SDRT)

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