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:
Since 28 April 2014, SDRT & Stamp Duty have not been 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 are therefore SDRT / Stamp Duty exempt.
For more information, please refer to the following factsheets for retail investors and market participants.
Retail investor factsheet
Market participant factsheet
A list of stock brokers who are member firms of London Stock Exchange can be found on our Brokers directory.