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Knowledge Base Stamp Taxes Stamp Duty Reserve Tax (SDRT)

Stamp Duty Reserve Tax (SDRT)

Tax on electronic share transactions that don't use paper stock transfer forms.

How to Get an SDRT Refund

If you've overpaid Stamp Duty Reserve Tax (SDRT) on a share transaction — perhaps due to an error in the CREST system or incorrect information — you can claim a refund from HMRC. You have up to four years to make a claim, and HMRC will usually refund the overpaid tax plus interest.

4 min read

SDRT Compliance Checks and Penalties

If you're responsible for paying Stamp Duty Reserve Tax (SDRT) on share transactions, HMRC may carry out compliance checks to ensure you've paid the correct amount at the right time. Understanding what happens during these checks, the penalties you could face for errors or lat...

7 min read

What is Stamp Duty Reserve Tax?

When you buy shares electronically in the UK, you'll usually pay Stamp Duty Reserve Tax (SDRT) rather than traditional Stamp Duty. In most cases, your broker or investment platform handles this automatically, deducting the tax from your transaction without you needing to do anything. However, if...

4 min read