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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
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Trusts and pension schemes: overview

This part of this chapter explains what is meant by a trust and how a trust may be created and altered, and the stamp duty and Stamp Duty Reserve Tax (SDRT) treatment of trusts.

The chapter reflects the position for transactions carried out on or after 13 March 2008.