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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Application

Companies: Open-ended investment companies

Open-ended investment companies, ‘OEICs’, are bodies corporate and companies for thepurposes of stamp duty land tax.

The Treasury has power to make regulations varying the stamp duty land tax treatment ofOEICs but no such regulations have been made to date.