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Contents

Official guidance

Stamp Taxes on Shares Manual

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STSM010000 · Introduction to stamp duty on shares and Stamp Duty Reserve Tax (SDRT)
STSM020000 · Scope of Stamp Duty on shares
STSM030000 · Scope of Stamp Duty Reserve Tax (SDRT)
STSM040000 · Exemptions and reliefs
STSM050000 · Depositary receipt and clearance services
STSM060000 · Bearer instruments
STSM070000 · Companies and shareholders
STSM080000 · Trusts and pension schemes
STSM090000 · Partnerships
STSM100000 · Collectives
STSM110000 · Derivatives
STSM120000 · Financial markets
STSM130000 · CREST
STSM140000 · Stamp Duty and Stamp Duty Reserve Tax administration
STSM150000 · Compliance
STSM999999 · Glossary
STSM011100 · Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: Stamp Duty - previous rates of duty: rates from 27 October 1986 to 30 September 1999
STSM011110 · Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: Stamp Duty - Previous rates of duty: Rates from 1 October 1999 to 12 March 2008
STSM071200 · Transfers of listed securities and connected persons
STSM101100 · Introduction to Collective Investment Schemes: Schemes not treated as unit trust schemes
STSM104090 · Collectives: calculation of the charge: example data for monthly SDRT FA99/SCH19 computation - Annex A
STSM104100 · Collectives: calculation of the charge: 1st example data for monthly SDRT computation involving negative surrender/issue figures - Annex B
STSM104110 · Collectives: calculation of the charge: 2nd example data for monthly SDRT computation involving negative surrender/issue figures - Annex C

Stamp Taxes on Shares Manual
Stamp Taxes on Shares Manual: update index

STSMUPDATE001 | Stamp Taxes on Shares Manual: update index

From HM Revenue & Customs · Stamp Taxes on Shares Manual

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