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HMRC internal manual

Stamp Taxes on Shares Manual

• From: HM Revenue & Customs
• Published: 7 March 2016
• Updated: 9 November 2018, see all updates

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1. Contents
2. STSM010000
3. STSM014000

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: contents

1. STSM014010

   Stamp Duty Reserve Tax - the rate of the principal charge
2. STSM014020

   Stamp Duty Reserve Tax - higher rate for certain transaction
3. STSM014030

   Stamp Duty Reserve Tax - Rounding

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