Policy papers and consultations

This measure amends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) legislation to remove the 1.5% charge in domestic legislation on the issue of UK securities into depositary receipt systems and clearance services and on c…

• From: HM Revenue & Customs
• Updated: 14 September 2023

• Stamp Taxes on Shares — Removal of 1.5% charge on issues and transfers integral to capital raising

  Who is likely to be affected This measure will affect businesses involved…

• Draft legislation (accessible version)

  1 Stamp duty and SDRT: capital-raising arrangements etc Schedule 1 makes…

• Explanatory note (accessible version)

  Clause 1: Stamp Duty and SDRT: capital-raising arrangements etc. Summary…

This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.

• From: HM Revenue & Customs
• Updated: 8 February 2022

• The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022

  1. Who is likely to be affected? LCH SA, a clearing house which intends to…

We welcome your views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax.

• From: HM Revenue & Customs
• Updated: 20 July 2021

This measure extends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) market value rule.

• From: HM Revenue & Customs
• Updated: 11 March 2020

We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

• From: HM Revenue & Customs
• Updated: 11 July 2019

This tax information and impact note explains the introduction of a new market value rule where listed securities are transferred to a connected company.

• From: HM Revenue & Customs
• Updated: 7 November 2018

This tax information and impact note details a change to Share Incentive Plans.

• From: HM Revenue & Customs
• Updated: 29 October 2018

This tax information and impact note details the revocation of 2 obsolete Stamp Duty and Stamp Duty Reserve Tax regulations from 2009 and 2011.

• From: HM Revenue & Customs
• Updated: 14 October 2015

This Tax Information and Impact Note will specify BX Swiss AG as a ‘recognised foreign exchange' and as a ‘recognised foreign options exchange’.

• From: HM Revenue & Customs
• Updated: 18 November 2014

Proposal on how the market value of shares in listed companies is to be determined for tax purposes.

• From: HM Revenue & Customs
• Updated: 26 June 2014

This Tax Information and Impact Note explains the ending of Stamp Duty Reserve Tax charges for collective investment schemes.

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

Proposal to abolish Stamp Duty and Stamp Duty Reserve Tax on transfers of interests in Exchange Traded Funds (ETFs).

• From: HM Revenue & Customs
• Updated: 14 February 2014

Authorised Contractual (tax transparent) Schemes

• From: HM Revenue & Customs
• Updated: 7 June 2013

Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited

• From: HM Revenue & Customs
• Updated: 5 June 2013