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Official guidance

Stamp Taxes on Shares Manual

STSM155000 · Compliance: Stamp Duty Reserve Tax compliance

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STSM155010 · Compliance: SDRT compliance: overview of compliance work
STSM155020 · Compliance: SDRT compliance: definition of compliance risk
STSM155030 · Compliance: SDRT compliance: compliance risks - caseworker’s objectives
STSM155040 · Compliance: SDRT compliance: main SDRT risk areas
STSM155050 · Compliance: SDRT compliance: information sources
STSM155060 · Compliance: SDRT compliance: off-market risk
STSM155070 · Compliance: SDRT compliance: industry change
STSM155080 · Compliance: SDRT compliance: SDRT repayments
STSM155090 · Compliance: SDRT compliance: collective investment schemes
STSM155100 · Compliance: SDRT compliance: cross tax risk
STSM155110 · Compliance: SDRT compliance: Stamp Duty risks
STSM155120 · Compliance: SDRT compliance: compliance checks overview
STSM155130 · Compliance: SDRT compliance: what is a compliance check
STSM155140 · Compliance: SDRT compliance: before you open a compliance check
STSM155150 · Compliance: SDRT compliance: opening a compliance check
STSM155160 · Compliance: SDRT compliance: issuing customer fact sheets
STSM155170 · Compliance: SDRT compliance: working a compliance check - information powers
STSM155180 · Compliance: SDRT compliance: information from share dealers
STSM155190 · Compliance: SDRT compliance: reviewing information
STSM155200 · Compliance: SDRT compliance: interrogating electronic data
STSM155210 · Compliance: SDRT compliance: concluding the enquiry
STSM155220 · Compliance: SDRT compliance: if you find something wrong
STSM155230 · Compliance: SDRT compliance: payment on account
STSM155240 · Compliance: SDRT compliance: concluding a compliance check - duties, interest and penalties
STSM155250 · Compliance: SDRT compliance: settlement
STSM155260 · Compliance: SDRT compliance: customer application for closure
STSM155270 · Compliance: SDRT compliance: appeals

Compliance: Stamp Duty Reserve Tax compliance: contents
Compliance: SDRT compliance: main SDRT risk areas

STSM155040 | Compliance: SDRT compliance: main SDRT risk areas

From HM Revenue & Customs · Stamp Taxes on Shares Manual

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