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HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
10 July 2025 - See all updates
  1. Back to contents
  2. STSM010000

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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