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HMRC internal manual

Stamp Taxes on Shares Manual

Financial markets: types of financial brokers and dealers: qualified dealer

A qualified dealer is s person who is not a member of any exchange but is a member of a self-regulatory organisation and is recognised as a dealer in investments. In particular, solicitors authorised by the Law Society to carry out investment business are qualified dealers under the Financial Services and Markets Act 2000.

In addition to solicitors, qualified dealer will include banks and accountants etc.