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Stamp duty on shares: detailed information

Guidance for stamp tax on electronic and paper shares. Including an introduction to tax on shares, reliefs, refunds, penalties and how to pay.

• From: HM Revenue & Customs
• Published: 5 February 2024

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Introduction

• Tax when you buy shares

Stamp tax on electronic shares

• Stamp Duty Reserve Tax: reliefs and exemptions
  • 30 January 2012
  • Guidance
• Stamp Duty Reserve Tax: getting a refund
  • 7 January 2022
  • Guidance
• Stamp Duty Reserve Tax: compliance checks
  • 10 February 2021
  • Guidance
• Stamp Duty Reserve Tax: penalties and appeals
  • 27 November 2020
  • Guidance
• Pay Stamp Duty Reserve Tax
  • 16 December 2021
  • Guidance

Stamp tax on paper shares

• Completing a stock transfer form
  • 10 August 2023
  • Guidance
• Stamp Duty reliefs and exemptions on share transfers
  • 25 February 2022
  • Guidance
• Stamp Duty: penalties, appeals and interest
  • 12 July 2014
  • Guidance
• Stamp Duty: getting an opinion about a payment or penalty
  • 27 March 2020
  • Guidance
• Pay Stamp Duty on shares
  • 25 February 2022
  • Guidance

Reference material

• Stamp and property taxes Manuals
  • 1 January 2010
  • Collection

Published 5 February 2024