Skip to main content
HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published:
5 July 2019
Updated:
7 March 2022 - See all updates

IFM09805 - Other tax issues: introduction

The regulations make provision for Stamp Duty Land Tax (SDLT) (IFM09810), Stamp Duty and Stamp Duty Reserve Tax (collectively known as ‘stamp taxes on shares’ (STS)) (IFM09820).