PARLIAMENTARY WRITTEN QUESTION
(28 February 2025)
Question Asked
Asked by:
Mark Garnier (Conservative)
Answer
HM Revenue and Customs does not hold the necessary information on its statistical data systems to separate transactions of UK listed equity and the resulting Stamp Tax on Shares charge from other sources of Stamp Tax on Shares revenue.
However, the majority of Stamp Duty Reserve Tax (SDRT) receipts likely relate to UK listed equity transactions. A timeseries of SDRT receipts is included in Table 1 of the UK Stamp Tax statistics publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics
Answered by:
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