Stamp Duty Reserve Tax (SDRT) is automatically collected, where due, on the purchase of shares electronically settled in CREST. Alternatively, Stamp Duty is due on non-electronic settlements where the transaction is over £1000.
SDRT & Stamp Duty apply primarily to transactions when you buy:
From 28 April 2014, SDRT & Stamp Duty will no longer be chargeable on transactions in eligible securities on London Stock Exchange’s AIM and High Growth Segment. Purchases made by Private Investors in an eligible security will therefore be SDRT / Stamp Duty exempt.
Retail Investors Factsheet
Find out more about Stamp Duty and SDTR exemption.
Stamp Duty Relief Infographic
Infographic illustrating the stamp duty exemption.
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