Stamp Duty Reserve Tax

Please note: Stamp Duty Reserve Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Stamp Duty Reserve Tax: the basics
You pay Stamp Duty Reserve Tax (SDRT) on electronic paperless share transactions - find more about when and how much you might need to pay

Stamp Duty Reserve Tax: reliefs and exemptions
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief

Stamp Duty Reserve Tax: penalties and appeals
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out

Stamp Duty Reserve Tax: getting a refund
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT)

Stamp Duty Reserve Tax: compliance checks
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be

Pay Stamp Duty Reserve Tax
How to pay your Stamp Duty Reserve Tax and the time it takes for payment to reach HM Revenue and Customs (HMRC)