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Official guidance
Stamp Taxes on Shares Manual

STSM103000 · Collectives: the Schedule 19 charge

  • STSM103005 · Collectives: FA99/SCH19 charge on units surrendered prior to 30 March 2014: Abolition
  • STSM103010 · Overview of FA99/SCH19
  • STSM103020 · Stamp Duty Reserve Tax charge
  • STSM103030 · Rate of Stamp Duty Reserve Tax
  • STSM103040 · Market value of units and OEIC shares
  • STSM103050 · Liable and Accountable Person
  • STSM103060 · Accountable date
  • STSM103070 · Relevant two-week period
  • STSM103080 · Scope of Stamp Duty Reserve Tax (SDRT)
  1. Collectives: contents
  2. Collectives: the Schedule 19 charge: contents

STSM103000 | Collectives: the Schedule 19 charge: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents9 entries

  1. STSM103005Collectives: FA99/SCH19 charge on units surrendered prior to 30 March 2014: Abolition
  2. STSM103010Collectives: the Schedule 19 charge: overview of FA99/SCH19
  3. STSM103020Collectives: the Schedule 19 charge: Stamp Duty Reserve Tax charge
  4. STSM103030Collectives: the Schedule 19 charge: rate of Stamp Duty Reserve Tax
  5. STSM103040Collectives: The Schedule 19 charge: Market value of units and OEIC shares
  6. STSM103050Collectives: the Schedule 19 charge: Liable and Accountable Person
  7. STSM103060Collectives: The Schedule 19 charge: Accountable date
  8. STSM103070Collectives: The Schedule 19 charge: Relevant two-week period
  9. STSM103080Collectives: the Schedule 19 charge: scope of Stamp Duty Reserve Tax (SDRT)
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