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What is Stamp Duty Reserve Tax (SDRT)?

Stamp Duty is a UK tax that may be payable depending on the type of transfer. As a general rule, if no money is changing hands then the transaction is not liable for Stamp Duty. To be exempt, the transfer must fall into one of the categories shown on page 2 of the form. For example, if you are giving your shares to another person as a gift, the transfer will fall into category 'L'.


More information about stamp duty is available on the HM Revenue & Customs website  For example, more details of exemptions are detailed in chapter 2 of the Stamp Office Manual which can be downloaded from:

www.hmrc.gov.uk/so

 
Please note if you follow the links above you will be leaving this website provided by an FSA authorised and regulated organisation.

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Equiniti Limited and Equiniti Financial Services Limited are part of the Equiniti group of companies and whose registered offices are Aspect House, Spencer Road, Lancing, West Sussex BN99 6DA. Company share registration, employee scheme and pension administration services are provided through Equiniti Limited, which is registered in England & Wales with No. 6226088. Investment and general insurance services are provided through Equiniti Financial Services Limited, which is registered in England & Wales with No. 6208699 and is authorised and regulated by the UK Financial Services Authority.