Guidance and regulation

Find out how to complete a stock transfer form and get it processed.

• From: HM Revenue & Customs
• Updated: 10 August 2023

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

• From: HM Revenue & Customs
• Updated: 25 February 2022

What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.

• From: HM Revenue & Customs
• Updated: 25 February 2022

Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.

• From: HM Revenue & Customs
• Updated: 12 July 2014

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

Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.

• From: HM Revenue & Customs
• Updated: 7 May 2019

Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.

• From: HM Revenue & Customs
• Updated: 7 May 2019

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

Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.

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

Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.

• From: HM Revenue & Customs
• Updated: 4 March 2014

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

Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.

• From: HM Revenue & Customs
• Updated: 3 June 2013

Find newsletters containing updates and guidance on stamp taxes.

• From: HM Revenue & Customs
• Updated: 24 February 2023

Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT- further announcement.

• From: HM Revenue & Customs
• Updated: 26 April 2011

HM Revenue & Customs has issued this guidance for the ending of the Schedule 19 Stamp Duty Reserve Tax charge.

• From: HM Revenue & Customs
• Updated: 19 March 2014

This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.

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

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 11 January 2013