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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
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Scope of stamp duty on shares: Stamp Duty - basics of a charge: contents

  1. STSM021010
    Scope of stamp duty on shares: stamp duty: basics of a charge: overview
  2. STSM021020
    Scope of stamp duty on shares: stamp duty: basics of a charge: essentials of a sale
  3. STSM021030
    Scope of stamp duty on shares: stamp duty: basics of a charge: extent of the charge
  4. STSM021040
    Scope of stamp duty on shares: stamp duty: basics of a charge: what are stock and marketable securities?
  5. STSM021050
    Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: cash
  6. STSM021060
    Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: stock or marketable securities
  7. STSM021070
    Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: debt
  8. STSM021080
    Scope of stamp duty on shares: stamp duty: basics of a charge: debt: debt released - examples
  9. STSM021090
    Scope of stamp duty on shares: stamp duty: basics of a charge: debt assumed - examples
  10. STSM021100
    Scope of stamp duty on shares: stamp duty: basics of a charge: future cash: examples
  11. STSM021110
    Scope of stamp duty on shares: stamp duty: basics of a charge: future stock or marketable securities: examples
  12. STSM021120
    Scope of stamp duty on shares: stamp duty: basics of a charge: the contingency principle
  13. STSM021130
    Scope of stamp duty on shares: stamp duty: basics of a charge: dividend in specie
  14. STSM021140
    Scope of stamp duty on shares: stamp duty: basics of a charge: exchange of shares
  15. STSM021150
    Scope of stamp duty on shares: stamp duty: basics of a charge: grant of an option
  16. STSM021160
    Scope of stamp duty on shares: stamp duty: basics of a charge: principal instrument
  17. STSM021170
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer in contemplation of a sale
  18. STSM021180
    Scope of stamp duty on shares: stamp duty: basics of a charge: company takeovers
  19. STSM021190
    Scope of stamp duty on shares: stamp duty: basics of a charge: block transfers
  20. STSM021200
    Scope of stamp duty on shares: stamp duty: basics of a charge: bulk purchases by PEP & Investment Portfolio Managers
  21. STSM021210
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of partly paid up shares
  22. STSM021220
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of loan capital
  23. STSM021230
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of convertible notes
  24. STSM021240
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of Permanent Interest Bearing Shares
  25. STSM021250
    Scope of stamp duty on shares: stamp duty: basics of a charge: A to A transfers
  26. STSM021260
    Scope of stamp duty on shares: stamp duty: basics of a charge: company purchasing its own shares
  27. STSM021270
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer of an interest in a partnership
  28. STSM021280
    Scope of stamp duty on shares: stamp duty: basics of a charge: shares held on an overseas branch register
  29. STSM021290
    Scope of stamp duty on shares: stamp duty: basics of a charge: transfer following failure to lodge a renounceable letter of allotment
  30. STSM021300
    Scope of stamp duty on shares: stamp duty: basics of a charge: reliefs