Stamp Duty on shares

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


Tax when you buy shares
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

Stamp tax on electronic shares

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: 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

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

Pay Stamp Duty Reserve Tax
How to pay your Stamp Duty Reserve Tax and the time it takes for payment to reach HMRC

Stamp tax on paper shares

Completing a stock transfer form
Find out how to complete a stock transfer form and get it processed, including new measures put in place because of coronavirus (COVID-19)

Stamp Duty: reliefs and exemptions on paper shares
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief

Stamp Duty: penalties, appeals and interest
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree

Stamp Duty: getting an opinion about a payment or penalty
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of land or shares

Pay Stamp Duty
How to pay your Stamp Duty and the time it takes for payment to reach HMRC, including new measures put in place because of coronavirus (COVID-19)

Reference material

Stamp and property taxes Manuals
These manuals contain guidance on stamp and property taxes

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