Stamp Duty Exemption

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:

  • Shares in a UK company
  • Shares in a foreign company with a share register in the UK

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

Download


Market participant factsheet

Download

Looking for a list of exempt issuers? Visit Euroclear’s website

Stamp duty exemption on eligible AIM and High Growth Segment securities

 

Stam

 

How do I find a stock broker?

A list of stock brokers who are member firms of  London Stock Exchange can be found on our Brokers directory.