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Guidance on Stamp Duty Land Tax, Stamp Duty, and Stamp Duty Reserve Tax

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Stamp taxes

Stamp Duty Land Tax Stamp Duty Land Tax (SDLT) is usually payable when you buy or lease land or property. It’s also sometimes payable on transfers of ownership of property or land.

Stamp Duty Reserve Tax Stamp Duty Reserve Tax is a tax on shares and securities when you buy through the stock market or a stock broker.

Stamp Duty You pay Stamp Duty when you buy shares using a stock transfer form, on some transfers of interest in partnerships, and on land or property transactions entered into before 1 December 2003.

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