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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: fixed duties

Fixed duties were abolished by FA08/S99 and Sch32 for all instruments executed on or after 13 March 2008. Although fixed duties are no longer chargeable on such documents it may be necessary for the instruments to be submitted for denoting, particularly for duplicates and counterparts of stampable documents that do attract Stamp Duty.

For documents executed in the period 1 October 1999 to 12 March 2008 the rate of fixed duty was £5.