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HMRC internal manual

Stamp Taxes on Shares Manual

• From: HM Revenue & Customs
• Published: 7 March 2016
• Updated: 4 July 2017, see all updates

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1. Contents
2. STSM120000
3. STSM126000

Financial markets: financial markets issues: contents

1. STSM126010

   Agency crosses
2. STSM126020

   Settlement netting - an overview
3. STSM126030

   Settlement netting - an example
4. STSM126040

   Settlement netting - SDRT implications
5. STSM126050

   Aggregation of gross trades
6. STSM126060

   Suppression of gross trades

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