Policy paper
Stamp Duty Reserve Tax: relief changes
This measure provides a relief from the 0.5% Stamp Duty Reserve Tax charge when the securities of newly listed companies are transferred.
Documents
Details
This measure provides a relief from the 0.5% Stamp Duty Reserve Tax charge on agreements to transfer securities of a company whose shares are newly listed on a UK regulated market. The relief will apply to the company’s securities for a 3 year period from the listing of the company’s shares.
Updates to this page
Published 26 November 2025