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HMRC internal manual

Stamp Taxes on Shares Manual

Exemptions and reliefs: exemptions: contents

  1. STSM041010
    'Exemption' or 'relief'
  2. STSM041020
    Securities exempt from stamp duty are generally exempt from SDRT
  3. STSM041030
    Stamp Duty Reserve Tax (SDRT) repaid/charge cancelled where an instrument is duly stamped
  4. STSM041040
    Government securities and miscellaneous exemptions
  5. STSM041050
    Loan capital exemption (Stamp Duty) - general
  6. STSM041060
    Loan capital exemption - exceptions
  7. STSM041070
    Loan capital exemption - miscellaneous
  8. STSM041080
    Securities issued or rasied by non-UK companies (SDRT)
  9. STSM041090
    Granting/issuing of options
  10. STSM041100
    Permanent Interest Bearing shares (PIBs)
  11. STSM041110
    Sales of Bearer securities - general
  12. STSM041120
    Sales of Bearer securities - exemptions
  13. STSM041130
    Issue of company stocks and shares
  14. STSM041140
    Interests in Depositary Receipts and equities within unelected Clearance Services
  15. STSM041150
    Charities - Stamp duty exemption
  16. STSM041160
    Charities - Stamp Duty Reserve Tax (SDRT) exemption
  17. STSM041170
    Charities - CREST and Stamp Duty Reserve Tax (SDRT)
  18. STSM041180
    Depositary Interests in foreign securities
  19. STSM041190
    Other non-Stamp Duty Acts that apply to stamp duty
  20. STSM041200
    Units in a unit trust scheme or shares in an open-ended investment company
  21. STSM041210
    Authorised unit trust scheme (and OEIC) mergers
  22. STSM041220
    Conversion of an authorised unit trust to an OEIC
  23. STSM041230
    Amalgamation of an authorised unit trust with an open-ended investment company
  24. STSM041240
    Demutualisation of Insurance Companies
  25. STSM041250
    Treasury shares
  26. STSM041260
    Growth market shares – stamp duty exemption
  27. STSM041270
    Growth market shares – SDRT exemption
  28. STSM041280
    Growth market shares – SDRT exemption – depositary interests/CREST depositary interests
  29. STSM041290
    Growth market shares – recognised growth markets – how to qualify as a recognised growth market
  30. STSM041300
    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – the market capitalisation condition
  31. STSM041310
    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – 20% compounded annual growth test condition
  32. STSM041320
    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – application process
  33. STSM041330
    Growth market shares – recognised growth markets – list of recognised growth markets