Stamp Duty on Assets other than shares

The stamp duty land tax (SDLT) rates on the sale of assets (other than shares where the rate is shown in a separate table on the next page) are, subject to any changes, as shown in the table below.

These rates apply to land and buildings, both residential and commercial, and to other assets such as goodwill. Transactions in intellectual property (eg patents and trademarks) are, from 28 March 2000, exempt.

From 1st October 2007 new homes liable to SDLT including flats on the first sale are eligible to qualify for complete removal of SDLT.

The rate of duty continues to apply to the whole price paid. Attempts to stay just under a threshold where the value of a transaction is close to one will no doubt continue.


Price Range

Stamp Duty Land Tax

Up to threshold (*)


threshold (*) up to £250,000


£250,001 to £500,000


Over £500,001 and over (all properties)


£1,000,000 - £2,000,000 (Residential properties)


Over £2 million (Residential properties)


(*) The Threshold differs according to location and status

The Thresholds


General Residential property


Residential Property in disadvantaged (Enterprise ) areas


Commercial Property

Stamp Duty on shares

The stamp duty rates on the Transfer of Shares for 2012/13 are

Value up to £1,000


Value exceeding £1,000

0.5% per £100 or part thereof.

The minimum per transaction is therefore £50.00.

There is no stamp duty on the issue of new shares, but all shares transferred are caught subject to the stated threshold.

The regional stamp offices have been closed and their work centralised in London. All stock transfer forms requiring stamping must now therefore be sent to London.

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