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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Exemptions and reliefs: exemptions: contents

  1. STSM041010
    Exemptions and Reliefs: Exemptions: 'Exemption' or 'relief'
  2. STSM041020
    Exemptions and Reliefs: exemptions: securities exempt from stamp duty are generally exempt from Stamp Duty Reserve Tax (SDRT)
  3. STSM041030
    Exemptions and Reliefs: exemptions: Stamp Duty Reserve Tax (SDRT) repaid/charge cancelled where an instrument is duly stamped
  4. STSM041040
    Exemptions and Reliefs: Exemptions: Government securities and miscellaneous exemptions
  5. STSM041050
    Exemptions and reliefs: exemptions: loan capital exemption (Stamp Duty) - general
  6. STSM041060
    Exemptions and reliefs: exemptions: loan capital exemption - exceptions
  7. STSM041070
    Exemptions and reliefs: exemptions: loan capital exemption - miscellaneous
  8. STSM041080
    Exemptions and Reliefs: Exemptions: securities issued or raised by non-UK companies Stamp Duty Reserve Tax (SDRT)
  9. STSM041090
    Exemptions and Reliefs: Exemptions: granting/issuing of options
  10. STSM041100
    Exemptions and Reliefs: exemptions: Permanent Interest Bearing shares (PIBs)
  11. STSM041110
    Exemptions and reliefs: exemptions: sales of Bearer securities - general
  12. STSM041120
    Exemptions and reliefs: exemptions: sales of Bearer securities - exemptions
  13. STSM041130
    Exemptions and Reliefs: Exemptions: issue of company stocks and shares
  14. STSM041140
    Exemptions and Reliefs: Exemptions: interests in depositary receipts and equities within unelected clearance services
  15. STSM041150
    Exemptions and reliefs: exemptions: charities - Stamp Duty exemption
  16. STSM041160
    Exemptions and reliefs: exemptions: charities - Stamp Duty Reserve Tax (SDRT) exemption
  17. STSM041170
    Exemptions and reliefs: exemptions: charities - CREST and Stamp Duty Reserve Tax (SDRT)
  18. STSM041180
    Exemptions and Reliefs: Exemptions: depositary interests in foreign securities
  19. STSM041190
    Exemptions and Reliefs: Exemptions: other non-Stamp Duty Acts that apply to stamp duty
  20. STSM041200
    Exemptions and Reliefs: Exemptions: units in a unit trust scheme or shares in an open-ended investment company
  21. STSM041210
    Exemptions and Reliefs: Exemptions: Authorised unit trust scheme (and OEIC) mergers
  22. STSM041220
    Exemptions and Reliefs: Exemptions: conversion of an authorised unit trust to an OEIC
  23. STSM041230
    Exemptions and Reliefs: Exemptions: amalgamation of an authorised unit trust with an open-ended investment company
  24. STSM041240
    Exemptions and Reliefs: Exemptions: demutualisation of insurance companies
  25. STSM041250
    Exemptions and reliefs: exemptions: treasury shares
  26. STSM041260
    Exemptions and reliefs: exemptions: growth market shares - stamp duty exemption
  27. STSM041270
    Exemptions and reliefs: exemptions: growth market shares - SDRT exemption
  28. STSM041280
    Exemptions and reliefs: exemptions: growth market shares - SDRT exemption - depositary interests/CREST depositary interests
  29. STSM041290
    Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market
  30. STSM041300
    Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - the market capitalisation condition
  31. STSM041310
    Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - 20% compounded annual growth test condition
  32. STSM041320
    Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - application process
  33. STSM041330
    Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets