Closed consultation

Stamp Taxes on Shares modernisation

From:
HM Revenue & Customs
Published
27 April 2023

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Summary

We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.

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Consultation description

This consultation follows on from the Call for Evidence published in 2020 and seeks views on proposals to modernise the Stamp Taxes on Shares framework. It includes questions on: 

  • whether to have a single tax on securities rather than the current framework of both Stamp Duty and Stamp Duty Reserve Tax 

  • proposals for the assessment and administration of any new single tax on securities

  • proposals for key elements of any new single tax on securities including liability, tax base, geographical scope, compliance regime and exemptions and reliefs

This consultation is likely to be of interest to taxpayers, investors, businesses, tax advisors, practitioners and their representative bodies, tax lawyers and their representative bodies, stockbrokers, stock traders, stock markets and anyone that is involved with or has an interest in the buying and selling of securities.

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Consultation: Stamp Taxes on Shares modernisation

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Published 27 April 2023

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