Summary

Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)

Contents

  1. STSM010000
    Introduction to stamp duty on shares and Stamp Duty Reserve Tax (SDRT): contents
  2. STSM020000
    Scope of Stamp Duty on shares: contents
  3. STSM030000
    Scope of SDRT: contents
  4. STSM040000
    Exemptions and reliefs: contents
  5. STSM050000
    Depositary receipt and clearance services: contents
  6. STSM060000
    Bearer instruments: contents
  7. STSM070000
    Companies and shareholders: contents
  8. STSM080000
    Trusts and pension schemes: contents
  9. STSM090000
    Partnerships: contents
  10. STSM100000
    Collectives: contents
  11. STSM110000
    Derivatives: contents
  12. STSM120000
    Financial markets: contents
  13. STSM130000
    CREST
  14. STSM140000
    Stamp Duty and Stamp Duty Reserve Tax administration: contents
  15. STSM150000
    Compliance
  16. STSM999999
    Glossary
Updates to this guidance (archive)
  1. STSMUPDATE001
    update index