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HMRC internal manual

Stamp Taxes on Shares Manual

CREST: CREST Functionality: stampable consideration

The participant should enter in the ‘Stampable Consideration’ field the price paid for the securities, or where the consideration is not a cash amount, the monetary value of the consideration given. This is the figure on which Stamp Duty Reserve Tax (SDRT) is calculated. For agency trades, this can differ from the bargain consideration because the stampable amount will not include fees/commissions etc., but should reflect only the value of the shares being transferred.