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HMRC internal manual

Stamp Taxes on Shares Manual

Scope of stamp duty on shares: Stamp Duty - basics of a charge: contents

  1. STSM021010
    Overview
  2. STSM021020
    Essentials of a sale
  3. STSM021030
    Extent of the charge
  4. STSM021040
    What are stock and marketable securities?
  5. STSM021050
    Chargeable consideration: Cash
  6. STSM021060
    Chargeable consideration: stock or marketable securities
  7. STSM021070
    Chargeable consideration: Debt
  8. STSM021080
    Debt: Debt released – examples
  9. STSM021090
    Debt assumed: examples
  10. STSM021100
    Future cash: Examples
  11. STSM021110
    Future stock or marketable securities: Examples
  12. STSM021120
    The contingency principle
  13. STSM021130
    Dividend in specie
  14. STSM021140
    Exchange of shares
  15. STSM021150
    Grant of an option
  16. STSM021160
    Principal Instrument
  17. STSM021170
    Transfer in contemplation of a sale
  18. STSM021180
    Company Takeovers
  19. STSM021190
    Block Transfers
  20. STSM021200
    Bulk purchases by PEP & Investment Portfolio Managers
  21. STSM021210
    Transfer of partly paid up shares
  22. STSM021220
    Transfer of Loan Capital
  23. STSM021230
    Transfer of Convertible Notes
  24. STSM021240
    Transfer of Permanent Interest Bearing Shares
  25. STSM021245
    Transfer of Hybrid Capital Instruments
  26. STSM021245A
    Exemption for transfers of Hybrid Capital Instruments
  27. STSM021250
    A to A transfers
  28. STSM021260
    Company purchasing its own shares
  29. STSM021270
    Transfer of an interest in a partnership
  30. STSM021280
    Shares held on an Overseas Branch Register
  31. STSM021290
    Transfer following failure to lodge a renounceable letter of allotment
  32. STSM021300
    Reliefs
  33. STSM021305
    Transfers of listed securities and connected persons: contents
  34. STSM021310
    Transfers of listed securities and connected persons: How Stamp Duty is to be calculated
  35. STSM021320
    Transfers of listed securities and connected persons: Market Value calculation
  36. STSM021330
    Transfers of listed securities and connected persons: Listed securities
  37. STSM021340
    Transfers of listed securities and connected persons: Connected company and connected persons