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    1. Home
    2. Business and industry
    HMRC internal manual

    Stamp Taxes on Shares Manual

    From:
    HM Revenue & Customs
    Published
    7 March 2016
    Updated:
    16 December 2021 - See all updates
    1. Back to contents
    2. STSM010000

    STSM012000 - Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: contents

    1. STSM012010
      Interaction between Stamp Duty and Stamp Duty Reserve Tax
    2. STSM012020
      Stamp Duty - the Adjudication process
    3. STSM012030
      Stamp Duty - facts and circumstances at the date of execution
    4. STSM012040
      Stamp Duty Reserve Tax - the relevant day
    5. STSM012050
      Stamp Duty Reserve tax - the accountable date
    6. STSM012060
      Stamp Duty Reserve Tax - interaction with CREST
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