STSM142000 - Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty Reserve Tax administration: contents

  1. STSM142010
    Introduction
  2. STSM142020
    Residual securities
  3. STSM142030
    Reliefs which require an instrument
  4. STSM142040
    Section 92 FA86 Repayment or cancellation of tax
  5. STSM142050
    Sub-sales (SDRT)
  6. STSM142060
    Liable and accountable person
  7. STSM142070
    Notice of charge and accountable date
  8. STSM142080
    Error dealing
  9. STSM142090
    Void or unenforceable contracts and cancelled transactions
  10. STSM142100
    Transactions cancelled after settlement in CREST
  11. STSM142110
    Interest and repayments
  12. STSM142120
    Post-payment checks
  13. STSM142130
    SDRT Information Powers
  14. STSM142135
    Penalties if you miss an SDRT deadline
  15. STSM142140
    SDRT determinations