HMRC internal manual

Stamp Taxes on Shares Manual

STSM104100 - Collectives: calculation of the charge: 1st example data for monthly SDRT computation involving negative surrender/issue figures - Annex B

Annex B (Word 71KB) 1st example data for monthly SDRT computation involving negative surrender/issue figures

The FA99/SCH19 charge applies only to units and OEIC shares which are surrendered and transferred prior to 10 March 2014. See STSM103005