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Official guidance
Stamp Taxes on Shares Manual

STSM155000 · Compliance: Stamp Duty Reserve Tax compliance

  • 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
  1. Compliance: Stamp Duty Reserve Tax compliance: contents
  2. Compliance: SDRT compliance: off-market risk

STSM155060 | Compliance: SDRT compliance: off-market risk

From HM Revenue & Customs · Stamp Taxes on Shares Manual

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