Stamp duty reserve tax

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Revision as of 12:14, 3 March 2016 by imported>Doug Williamson (Create the page. Source: HMRC website, https://www.gov.uk/guidance/stamp-duty-reserve-tax-the-basics)
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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.


See also