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  2. Business and industry
HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
16 December 2021 - See all updates
  1. Back to contents
  2. STSM080000

STSM082000 - Trusts and pension schemes: pension schemes: contents

  1. STSM082010
    Overview
  2. STSM082020
    What are they?
  3. STSM082030
    Stamp Duty and Stamp Duty Reserve Tax on investments
  4. STSM082040
    Mergers of pension schemes
  5. STSM082050
    Member leaves scheme and commences a Personal Pension Scheme
  6. STSM082060
    Contributions of assets to an occupational pension, personal pension scheme or Self Invested Personal Pension - general
  7. STSM082070
    Contributions of assets to an occupational pension, personal pension scheme or Self Invested Personal Pension - s195 FA 2004
  8. STSM082080
    Transfer of assets where the sole consideration is issue of life policy
  9. STSM082090
    Pension Funds Pooling Schemes
  10. STSM082100
    Pension Funds Pooling Schemes - Stamp Duty and Stamp Duty Reserve Tax treatment
  11. STSM082110
    Common Investment arrangements
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