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Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.

• Updated: 21 September 2022

OTS reports on progress with their review on how to reform Stamp Duty to eliminate the need for physical stamping.

• Updated: 2 March 2017

How and when you'll pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty when you buy shares electronically or using a stock transfer form

• Overview

  When you buy shares, you usually pay a tax or duty of 0.5% on the…

• Buying shares electronically

  You’ll pay Stamp Duty Reserve Tax (SDRT) if you buy shares electronically…

• Buying shares using a stock transfer form

  You must pay Stamp Duty on your shares if: you buy shares through a stock…

• Special share arrangements

  You pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty at 1.5% if you…

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

• Updated: 27 November 2020

Closed loop recycling under Extended Producer Responsibility (EPR) for packaging - what it is, how to report it and a summary of fees and conditions

• Updated: 13 January 2026

This guidance is for developers looking to provide their own offset.

• Updated: 2 April 2012

The British Offset Office is part of the Saudi Armed Forces Projects team within the Ministry of Defence and manages the UK government’s obligations under the Saudi British Economic Offset Programme.

• Updated: 22 August 2019

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

• Updated: 25 February 2022

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

• Updated: 30 January 2012

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

• Updated: 12 July 2014