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HMRC internal manual

Stamp Taxes on Shares Manual

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: interaction with Stamp Duty Land Tax

Stamp Duty Land Tax (SDLT) was introduced on 1 December 2003. It replaced Stamp Duty (SD) for transactions involving interests in land. The basic rule is that if a document transferring an interest in land is dated on or after the introduction of SDLT then it falls within the SDLT regime. But if a document is executed pursuant to an agreement (generally, binding and in writing) and entered into on or before 10 July 2003, and that agreement has not been subsequently altered, then the document will fall within the SD regime.

The transitional provisions are contained within Schedule 19 Finance Act 2003 and are discussed at SDLTM49100 onwards together with examples. Information about the Stamp Duty regime for instruments which transfer interests other than those currently chargeable can be found in the Stamp Taxes Manual (GOV.UK website)