STSM142030 - Stamp duty and SDRT Administration: SDRT Administration: Reliefs which require an instrument to be executed

Although most reliefs exist for Stamp Duty and Stamp Duty Reserve Tax (SDRT), in some cases relief is only available from Stamp Duty. For example:

• Group Relief (see STSM042200)
• Reconstruction Relief and Acquisition Relief (see STSM042350)

In such cases, an instrument of transfer must be executed to effect the transfer and bring it within the scope of Stamp Duty. A claim for relief must then be presented to HMRC for adjudication.