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HMRC internal manual

Stamp Taxes on Shares Manual

Stamp Duty and SDRT Administration: Stamp Duty Administration: payment and denoting of stamp duty

Stamp duty is chargeable on instruments of transfer and Stamp Act 1891/S2 requires the payment of stamp duty to be denoted by impressed stamps and not by means of adhesive stamps. A document chargeable with stamp duty must be brought to, or posted to, Stamp Taxes for the duty stamps to be impressed. A document which has had the proper amount of stamp duty paid and impressed upon it is known as a “duly stamped” document.