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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Depositary receipt and clearance services: scope of 1.5 per cent charge: contents

  1. STSM055010
    Depositary receipt and clearance services: scope of 1.5 per cent charge: 1.5 per cent Stamp Duty charge - transfer of securities
  2. STSM055020
    Depositary receipt and clearance services: scope of 1.5 per cent charge: 1.5 per cent Stamp Duty charge - overseas branch register
  3. STSM055030
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Allotment and Renounceable Letter of Allotment
  4. STSM055040
    Depositary receipt and clearance services: scope of 1.5 per cent charge: 1.5 per cent Stamp Duty charge - rights represented by an allotment letter or renounceable letter of allotment
  5. STSM055050
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - issue and transfer of securities
  6. STSM055060
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - issue of a nil paid allotment letter or renounceable letter of allotment
  7. STSM055070
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - issue of a partly/ fully paid allotment letter or renounceable letter of allotment
  8. STSM055080
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - secondary trading of rights and delivery of an allotment letter or renounceable letter of allotment
  9. STSM055090
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - secondary trading of allotment letter / RLA already deposited with a depositary receipt issuer or clearance service
  10. STSM055100
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - overseas branch register
  11. STSM055110
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - bearer securities
  12. STSM055120
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - mandatory stock dividend
  13. STSM055130
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - optional stock dividend paid with registered shares
  14. STSM055140
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - Dividend Re-Investment Plan - registered shares
  15. STSM055150
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - optional share reserve stock dividend paid with an issue of shares
  16. STSM055160
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - share reserve Dividend Re-Investment Plan - new issued shares
  17. STSM055170
    Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - transfer from or within a 1.5 per cent clearance service