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HMRC internal manual

Stamp Taxes on Shares Manual

HM Revenue & Customs
, see all updates

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: documents formerly chargeable

Instruments that are currently stampable include:

  • Stock transfers
  • Other documents transferring a beneficial interest in stock or marketable securities
  • Companies House returns for Purchase of Own Shares
  • Creation of Bearer Instruments
  • Sale of a Partnership Interest
  • Certain Court Orders that act as a document of transfer

Immediately prior to 1/12/03 chargeable instruments included:

  • Contracts for the sale of land with a consideration over £10M
  • Conveyance or Transfer of Land
  • Leases and Agreements for Lease (or tack)
  • Deed of Exchange (or Excambion)
  • Trust Deeds
  • Agreement for sale of a business
  • Companies House form 88(3) (contract not reduced to writing)
  • Dissolution of Partnership
  • Sale of Intellectual Property (abolished 28/3/2000)
  • Sale of ‘loose’ goodwill (abolished 23/4/2002)
  • Tenancy agreements

Information on the application of stamp duty to these categories of instrument may be found in the old Stamp Taxes Manua (HMRC website)

Any query not covered by the information on this page should be addressed to the Stamp Duty Team in Birmingham and include, where possible, the original document and as much background as possible:

Stamp Duty Team
Birmingham Stamp Office
9th Floor, City Centre House
30 Union Street
B2 4AR