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Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.

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…

Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.

• Updated: 1 February 2022

Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.

• Updated: 6 April 2024

Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.

• Updated: 20 May 2025

How to safely and legally dispose of dead farm animals and horses.

• Updated: 5 August 2022

How to close down your limited company by getting it struck off the Companies Register

Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.

• Updated: 5 November 2024

Information about the welfare of horses on farms and livery yards and how to dispose of waste and fallen stock.

Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim