Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty Reserve Tax administration: contents

  1. STSM142010
    Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty Reserve Tax administration: introduction
  2. STSM142020
    Stamp duty and SDRT Administration: SDRT Administration: residual securities and takeovers
  3. STSM142030
    Stamp duty and SDRT Administration: SDRT Administration: documents unstamped at the accountable date
  4. STSM142040
    Stamp duty and SDRT Administration: SDRT Administration: section 92 FA86 repayment or cancellation of tax
  5. STSM142050
    Stamp duty and SDRT Administration: SDRT Administration: sub-sales (SDRT)
  6. STSM142060
    Stamp duty and SDRT Administration: SDRT Administration: liable person and accountable person
  7. STSM142070
    Stamp duty and SDRT Administration: SDRT Administration: notice of charge and accountable date
  8. STSM142080
    Stamp duty and SDRT Administration: SDRT Administration: error dealing
  9. STSM142090
    Stamp duty and SDRT Administration: SDRT Administration: void or unenforceable contracts and cancelled transactions
  10. STSM142100
    Stamp duty and SDRT Administration: SDRT Administration: transactions "cancelled" after settlement in CREST
  11. STSM142110
    Stamp duty and SDRT Administration: SDRT Administration: interest and repayments
  12. STSM142120
    Stamp duty and SDRT Administration: SDRT Administration: post-payment checks
  13. STSM142130
    Stamp duty and SDRT administration: SDRT administration: time limits (SDRT)
  14. STSM142135
    Stamp duty and SDRT administration: SDRT administration: penalties if you miss an SDRT deadline
  15. STSM142140
    Stamp duty and SDRT administration: SDRT administration: SDRT determinations