STSM142000 - Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty Reserve Tax administration: contents

1. STSM142010

   Introduction
2. STSM142020

   Residual securities
3. STSM142030

   Reliefs which require an instrument
4. STSM142040

   Section 92 FA86 Repayment or cancellation of tax
5. STSM142050

   Sub-sales (SDRT)
6. STSM142060

   Liable and accountable person
7. STSM142070

   Notice of charge and accountable date
8. STSM142080

   Error dealing
9. STSM142090

   Void or unenforceable contracts and cancelled transactions
10. STSM142100

    Transactions cancelled after settlement in CREST
11. STSM142110

    Interest and repayments
12. STSM142120

    Post-payment checks
13. STSM142130

    SDRT Information Powers
14. STSM142135

    Penalties if you miss an SDRT deadline
15. STSM142140

    SDRT determinations