Research and analysis

Stamp Duty and Stamp Duty Reserve Tax

Research to identify and understand the key causes of fluctuations in Stamp Duty and Stamp Duty Reserve Tax receipts.

• From: HM Revenue & Customs
• Published: 13 July 2023

Documents

Stamp Duty and Stamp Duty Reserve Tax

Ref: HMRC Research report number 694

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Details

HMRC commissioned Ipsos to identify and understand the key causes of fluctuations in Stamp Duty and Stamp Duty Reserve Tax receipts.

The research consisted of one-to-one in-depth interviews with 20 participants (19 brokers and one pension fund manager) conducted between 25 February and 18 May 2022.

Published 13 July 2023