Stamp Taxes on Shares Manual
Contents:
- Preface
- STSM010000 – Introduction to stamp duty on shares and Stamp Duty Reserve Tax (SDRT) [STSM010000]
- STSM020000 – Scope of Stamp Duty on shares [STSM020000]
- STSM030000 – Scope of Stamp Duty Reserve Tax (SDRT) [STSM030000]
- STSM040000 – Exemptions and reliefs [STSM040000]
- STSM050000 – Depositary receipt and clearance services [STSM050000]
- STSM060000 – Bearer instruments [STSM060000]
- STSM070000 – Companies and shareholders [STSM070000]
- STSM080000 – Trusts and pension schemes [STSM080000]
- STSM090000 – Partnerships [STSM090000]
- STSM100000 – Collectives [STSM100000]
- STSM110000 – Derivatives [STSM110000]
- STSM120000 – Financial markets [STSM120000]
- STSM130000 – CREST [STSM130000]
- STSM140000 – Stamp Duty and Stamp Duty Reserve Tax administration [STSM140000]
- STSM150000 – Compliance [STSM150000]
- [STSM999999] STSM999999 – Glossary
- [STSM001] STSMUPDATE001 – Stamp Taxes on Shares Manual: update index
- Additional material found on the HMRC site [STSM011100]