Stamp Duty Reserve Tax (SDRT) Frequently Asked Questions

Q1: What are the rates of SDRT applied to chargeable securities?

A : A full list of the current rates for SDRT is available.

Q2: Where would I find "payment details" for SDRT?

A : Payment of SDRT details are available on the how to pay pages.

Q3: Where can I find details of the process involved in submitting SDRT repayment claims relating to CREST transactions?

A : The revised process for dealing with CREST repayment claims is detailed within SDRT Customer Newsletter Issue No. 1 with updated guidance in SDRT Customer Newsletter Issue No. 3.

Q4: Where can I find details of what is considered to be an "exempt" investment for the purposes of Schedule 19 Finance Act 1999 (i.e. Unit Trusts and Open-Ended Investment Companies)?

A : Clarification of 'exempt investments' for the purposes of Schedule 19 FA 1999 Unit Trust and OEIC Monthly Notices is provided in Customer Newsletter Issue No. 8.