Collection

Stamp and property taxes other guidance

Use these guides to find out more about stamp and property taxes.

• From: HM Revenue & Customs
• Published: 1 December 2014
• Last updated: 24 June 2015
  Show all updates

  1. 24 June 2015

     New guidance has been added about Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement.

  2. 1 December 2014

     First published.

Stamp Duty

• Relief from Stamp Duty when instruments effect intra-group transfers of stock or marketable securities
  • 16 July 2021
  • Guidance
• SD: company purchase of shares held on an overseas branch register
  • 11 December 2014
  • Guidance

Stamp Duty Land Tax

• Stamp Duty Land Tax: cross-border transactions
  • 21 March 2018
  • Guidance
• SDLT to Land and Buildings Transaction Tax: transitional guidance
  • 13 February 2015
  • Guidance
• Group relief for Stamp Duty Land Tax and Stamp Duty: partnerships
  • 11 December 2014
  • Guidance
• Stamp Duty Land Tax (SDLT) pre-completion transactions rules
  • 11 December 2014
  • Guidance
• Stamp Duty Land Tax group relief
  • 7 August 2013
  • Guidance

Stamp Duty Reserve Tax

• Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement and restructuring plans
  • 7 January 2022
  • Guidance
• Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling
  • 20 April 2015
  • Guidance
• SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007 changes
  • 31 December 2020
  • Guidance
• SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007
  • 11 December 2014
  • Guidance
• Stamp Duty Reserve Tax: HSBC Holdings PLC and the Bank of New York Mellon Corporation v HMRC
  • 26 April 2011
  • Guidance
• Stamp Taxes Group Litigation Order
  • 11 December 2014
  • Guidance
• Stamp Duty and SDRT: stock lending and repurchases - insolvency
  • 14 August 2009
  • Guidance
• Abolition of Stamp Duty Reserve Tax for collective investment schemes
  • 19 March 2014
  • Policy paper

Annual Tax on Enveloped Dwellings

• Annual Tax on Enveloped Dwellings: technical guidance
  • 27 June 2025
  • Guidance