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Contents

Official guidance
Stamp Taxes on Shares Manual

STSM152000 · Compliance: Stamp Duty interest

  • STSM152010 · Stamp Duty interest
  • STSM152020 · Part payment
  • STSM152030 · Calculation of interest
  • STSM152040 · Interest and income tax
  • STSM152050 · Collection of interest
  • STSM152060 · Appeals
  1. Compliance: Stamp Duty interest: contents
  2. Compliance: Stamp Duty interest: Interest and income tax

STSM152040 | Compliance: Stamp Duty interest: Interest and income tax

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Interest on the late payment of stamp duty is not an allowable deduction for tax purposes so cannot be taken into account when calculating the income or profits of the customer making the payment.

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