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HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
5 February 2025 - See all updates
  1. Back to contents
  2. STSM030000

STSM031300 - Scope of Stamp Duty Reserve Tax (SDRT): Transfers of unlisted securities to connected companies 鈥� Contents

STSM031310: General

STSM031320: How the rule will apply

  1. STSM031310
    Transfers of unlisted securities to connected companies 鈥� general
  2. STSM031320
    Transfers of unlisted securities to connected companies 鈥� How the rule will apply
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