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HMRC internal manual

Stamp Taxes on Shares Manual

Compliance: Stamp Duty Reserve Tax compliance: contents

  1. STSM155010
    Compliance: SDRT compliance: overview of compliance work
  2. STSM155020
    Compliance: SDRT compliance: definition of compliance risk
  3. STSM155030
    Compliance: SDRT compliance: compliance risks - caseworker’s objectives
  4. STSM155040
    Compliance: SDRT compliance: main SDRT risk areas
  5. STSM155050
    Compliance: SDRT compliance: information sources
  6. STSM155060
    Compliance: SDRT compliance: off-market risk
  7. STSM155070
    Compliance: SDRT compliance: industry change
  8. STSM155080
    Compliance: SDRT compliance: SDRT repayments
  9. STSM155090
    Compliance: SDRT compliance: collective investment schemes
  10. STSM155100
    Compliance: SDRT compliance: cross tax risk
  11. STSM155110
    Compliance: SDRT compliance: Stamp Duty risks
  12. STSM155120
    Compliance: SDRT compliance: compliance checks overview
  13. STSM155130
    Compliance: SDRT compliance: what is a compliance check
  14. STSM155140
    Compliance: SDRT compliance: before you open a compliance check
  15. STSM155150
    Compliance: SDRT compliance: opening a compliance check
  16. STSM155160
    Compliance: SDRT compliance: issuing customer fact sheets
  17. STSM155170
    Compliance: SDRT compliance: working a compliance check - information powers
  18. STSM155180
    Compliance: SDRT compliance: information from share dealers
  19. STSM155190
    Compliance: SDRT compliance: reviewing information
  20. STSM155200
    Compliance: SDRT compliance: interrogating electronic data
  21. STSM155210
    Compliance: SDRT compliance: concluding the enquiry
  22. STSM155220
    Compliance: SDRT compliance: if you find something wrong
  23. STSM155230
    Compliance: SDRT compliance: payment on account
  24. STSM155240
    Compliance: SDRT compliance: concluding a compliance check - duties, interest and penalties
  25. STSM155250
    Compliance: SDRT compliance: settlement
  26. STSM155260
    Compliance: SDRT compliance: customer application for closure
  27. STSM155270
    Compliance: SDRT compliance: appeals