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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
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Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: Stamp Duty Reserve Tax - the rate of the principal charge

The rate of the principal Stamp Duty Reserve Tax (SDRT) charge is 0.5% and is imposed by FA86/S87 (6)

The treatment for fractions of a penny can be found at STSM014030.