Stamp tax on electronic shares

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Guidance and regulation

• Pay Stamp Duty Reserve Tax
  • Detailed guide
  • 16 December 2021
  • HM Revenue & Customs
• Stamp Duty Reserve Tax: getting a refund
  • Detailed guide
  • 7 January 2022
  • HM Revenue & Customs
• Stamp Duty Reserve Tax: penalties and appeals
  • Detailed guide
  • 27 November 2020
  • HM Revenue & Customs
• Stamp Duty Reserve Tax: reliefs and exemptions
  • Detailed guide
  • 30 January 2012
  • HM Revenue & Customs
• Stamp Duty Reserve Tax: compliance checks
  • Detailed guide
  • 10 February 2021
  • HM Revenue & Customs

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Policy papers and consultations

• Stamp Duty and Stamp Duty Reserve Tax: The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022
  • 8 February 2022
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs