Stamp duty

(SD).

UK tax and treasury.

A tax on certain physical documents evidencing or effecting the transfer of valuable property.

One example is the stamp duty tax on the transfer of shares which are held as physical certificates.

Where shares are held in paperless form, the comparable related tax is Stamp Duty Reserve Tax.

See also

• Ad valorem
• Adjudication
• Duty
• Fixed duty
• Indirect tax
• Stamp duty land tax
• Stamp duty reserve tax