Guidance and regulation

How to pay your Stamp Duty Reserve Tax and the time it takes for payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 16 December 2021

How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).

• From: HM Revenue & Customs
• Updated: 7 January 2022

When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.

• From: HM Revenue & Customs
• Updated: 27 November 2020

When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.

• From: HM Revenue & Customs
• Updated: 30 January 2012

When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.

• From: HM Revenue & Customs
• Updated: 10 February 2021