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

• Updated: 5 November 2024

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…

Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

• Overview

  Your employer may offer you company shares as a reward for working for…

• Share Incentive Plans (SIPs)

  This gives you the option to regularly save and buy shares. If you get…

• Save As You Earn (SAYE)

  This is a savings-related share scheme where you can buy shares with your…

• Company Share Option Plan

  This gives you the option to buy up to £60,000 worth of shares from 6…

• Enterprise Management Incentives (EMIs)

  A company can offer you Enterprise Management Incentives (EMIs) if it has…

• Employee shareholder shares

  To be an employee shareholder, you must own shares in your employer’s…

• Transferring your shares to an ISA

  You can transfer up to £20,000 of employee shares into a stocks and shares…

• Reporting the gain on your shares

  The ‘gain’ is the profit you make when you sell shares that have increased…

Guidance you should consider when considering the employee shareholder employment status.

• Updated: 23 November 2016

Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.

• Updated: 10 October 2024

Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.

• Updated: 21 May 2024

How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.

• Updated: 24 March 2025

Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.

• Updated: 25 May 2023

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

• Updated: 8 September 2023

List of developers who have pledged to commit to remediate life critical fire safety works in buildings over 11 metres.

• Updated: 1 November 2023