Stamp duty reserve tax: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create the page. Source: HMRC website, https://www.gov.uk/guidance/stamp-duty-reserve-tax-the-basics) |
imported>Doug Williamson (Add link.) |
||
(One intermediate revision by the same user not shown) | |||
Line 1: | Line 1: | ||
(SDRT). | |||
''UK tax''. | ''UK tax''. | ||
Line 8: | Line 10: | ||
== See also == | == See also == | ||
*[[Capital duty]] | |||
*[[Stamp duty]] | *[[Stamp duty]] | ||
*[[Stamp duty land tax]] | *[[Stamp duty land tax]] | ||
[[Category:Accounting,_tax_and_regulation]] |
Latest revision as of 14:50, 13 November 2019
(SDRT).
UK tax.
A transfer tax payable on the transfer of paperless shares and related interests in shares.
It is similar to the stamp duty payable on the transfer of shares held in physical (certificate) form.